Staff Analysis of the Legislation
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SUMMARY:
This bill would amend Chapter 5 of Title 48 of the O.C.G.A. to amend the ad valorem tax law.
REQUIREMENTS:
- It changes the ad valorem education tax exemption for taxpayers 62 years and older to require that the affidavit filed to qualify for the exemption indicate the net income received by the owner and spouse.
- It clarifies some language in the section relating to the county boards of tax assessors without changing the substance of the law.
- It removes the five day limitation on giving notice to a taxpayer when changes are made regarding his/her property assessment and specifies what would be written on the envelope if the notice is mailed.
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