Property Tax Appeal Blog

Kemp signed SB 33 — and critics are headed to court. Here’s what it means for your 2026 appeal.

Written by Daniel Jones | May 21, 2026 6:37:41 PM

Governor Brian Kemp has now signed Senate Bill 33 into law. That has already triggered a new round of headlines, political pushback, and talk of a court challenge.

If you own property in Georgia, the legal debate matters. But for most homeowners, the more urgent question is simpler:

What does SB 33 actually mean for your 2026 property tax appeal?

The short answer is this:

Your 2026 appeal still matters — a lot.

SB 33 may reshape how property tax increases are handled going forward, but it does not erase your current notice, stop your deadline, or fix an inflated 2026 valuation for you.

First, what SB 33 is supposed to do

At a high level, SB 33 is aimed at property tax relief.

Supporters say it is designed to slow the pace of rising property tax burdens by limiting how fast certain tax-related values or collections can grow and by expanding relief mechanisms for homeowners. Critics argue the bill could create funding pressure for local governments and school systems — and they are also questioning whether the law was passed in a constitutionally valid way.

That legal fight may take time to play out.

And that leads to the practical issue for property owners:

Your 2026 appeal rights are still governed by the rules in place right now

If you recently received a 2026 assessment notice, your window to appeal is still tied to that notice.

That means:

  • You still need to review the county’s value carefully.
  • You still need to act within the deadline on your notice.
  • You should not assume SB 33 automatically lowers your current assessment.
  • You should not assume a future lawsuit will protect you from an overvaluation this year.

For most homeowners, waiting is the riskiest move.

Why 2026 may be more important than ever

Even if SB 33 changes how future assessment growth works, your 2026 value still matters because it can affect the starting point going forward.

In plain English: if your home is overvalued now and you do nothing, that inflated number can become the foundation for future tax consequences.

If your value is corrected in 2026, that lower value may put you in a stronger position going forward.

That is why the question is not just, “Will SB 33 help later?”

It is also:

“Is my county’s value on my 2026 notice fair today?”

What the court challenge could mean

Right now, opponents are signaling that SB 33 may face a constitutional challenge. One of the main arguments is procedural: critics say the bill may violate Georgia’s constitutional requirement that revenue-raising bills originate in the House.

That matters legally, but for homeowners, the practical takeaway is this:

Uncertainty is not protection.

A possible lawsuit does not pause your appeal deadline.
A possible lawsuit does not automatically reduce your assessment.
A possible lawsuit does not replace the need to file evidence and preserve your rights.

If anything, uncertainty is one more reason to focus on the part you can control: your 2026 appeal.

What homeowners should do right now

If you have already received your assessment notice, here are the most important next steps:

1. Check the fair market value on the notice

Do not focus only on whether taxes feel high. Start with the assessed value itself.

Ask:

  • Is this value realistic based on recent comparable sales?
  • Does it reflect your property’s actual condition?
  • Does it line up with similar nearby properties?

2. Watch the deadline

Georgia appeal deadlines are strict. Missing the deadline can mean losing the easiest opportunity to challenge an inflated value.

3. Build evidence early

A strong appeal usually depends on facts, not frustration.

Useful evidence may include:

  • recent comparable sales
  • condition issues affecting value
  • market data from your neighborhood
  • equity or uniformity concerns if similar homes are valued lower

4. Don’t assume “relief” means your notice is correct

This is where many homeowners get tripped up. Broad tax-relief headlines sound reassuring, but they are not the same thing as a fair valuation on your specific property.

A law can promise future relief and your 2026 notice can still be too high.

Both things can be true at once.

What this means for Fair Assessments clients

At Fair Assessments, we think homeowners should separate the political noise from the valuation question.

The political question is whether SB 33 survives legal scrutiny.

The homeowner question is whether your 2026 assessed value is accurate.

That second question is the one that can affect your tax bill now.

Our job is to help property owners evaluate whether the county’s value is supportable, identify the best evidence available, and take action before the deadline passes.

Bottom line

Kemp signed SB 33.
Critics may take it to court.
Those are important developments.

But for Georgia homeowners, the practical message is straightforward:

Do not let the headlines convince you that your 2026 appeal no longer matters.

If your property is overvalued, your appeal rights still matter.
Your evidence still matters.
And your deadline still matters.

If you want clarity on whether your 2026 notice is fair, now is the time to review it.