---
type: "Bill"
title: "Ad valorem tax; right to appeal for any taxpayer that fails to file a property tax return or whose property tax return was deemed returned; provide"
description: "A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to provide for a right to appeal for any taxpayer that fails to file a property tax return or whose property tax return was deemed returned; to provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2019_20"
identifier: "HB 183"
citation: "Georgia HB 183 (2019_20)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Brett Harrell", "Bruce Williamson", "David Knight", "Ron Stephens"]
version_count: 2
action_count: 16
vote_count: 1
first_action: "2019-02-07"
last_action: "2019-07-01"
source: "openstates"
source_identifier: "ocd-bill/ab41aaba-215a-4701-ac71-929d310037f8"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "717a65894b56ed72cd9f29d38f263c4b1a09a550303e348d723663f32d7f9249"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---

# Georgia HB 183 (2019_20) — Ad valorem tax; right to appeal for any taxpayer that fails to file a property tax return or whose property tax return was deemed returned; provide

A BILL to be entitled an Act to amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to provide for a right to appeal for any taxpayer that fails to file a property tax return or whose property tax return was deemed returned; to provide for related matters; to repeal conflicting laws; and for other purposes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 183/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/183685.pdf)
2. **LC 43 1177/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/180685.pdf)

## Votes

- PASSAGE — **165–0** (pass) · lower

## Sponsors

- Brett Harrell — primary (person)
- Bruce Williamson — primary (person)
- David Knight — primary (person)
- Ron Stephens — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-02-07** House Hopper
- **2019-02-08** House First Readers `reading-1`
- **2019-02-11** House Second Readers `reading-2`
- **2019-02-15** House Committee Favorably Reported `committee-passage-favorable`
- **2019-02-21** House Third Readers `reading-3`
- **2019-02-21** House Passed/Adopted `passage`
- **2019-02-22** Senate Read and Referred `referral-committee`
- **2019-02-26** Senate Committee Favorably Reported `committee-passage-favorable`
- **2019-02-27** Senate Read Second Time `reading-2`
- **2019-02-28** Senate Engrossed `passage`
- **2019-02-28** Senate Third Read `reading-3`
- **2019-02-28** Senate Passed/Adopted `passage`
- **2019-04-04** House Sent to Governor `executive-receipt`
- **2019-05-06** House Date Signed by Governor `executive-signature`
- **2019-05-06** Act 225 `executive-signature`
- **2019-07-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ab41aaba-215a-4701-ac71-929d310037f8`. Confidence: reported (aggregated from official Georgia legislature records).