A Carrollton lawmaker is co-sponsoring a proposed overhaul of the way property taxes are assessed in the state.

State Sen. Bill Hamrick, R-Carrollton, along with Sen. Mitch Seabaugh, R-Sharpsburg, signed on as co-sponsors of legislation that would better ensure local governments don’t inflate property values in an effort to increase tax revenues on those properties. The legislation, titled Senate Bill 346, Ad Valorem Taxes: Comprehensive Revisions, was proposed by Senate Majority Leader Chip Rogers, R-Woodstock.

Seabaugh represents a portion of Carroll County.

“The two biggest concerns we heard from citizens is subjectivity of the process and lack of clarity in the appeal process,” Hamrick said in an e-mail. “Many Georgians stated the inconsistencies of tax assessors who didn’t even enter their homes or take into account the actual market price of their homes. They all suggested restructuring the law to acknowledge fair market values.”

The proposed legislation would first allow property owners to appeal property assessments year round, giving them the opportunity to question any assessment they believe is unfair. The legislation would mandate that local tax assessors apply all comparable sales when assessing home values, including bank sales and foreclosures.

Many property assessments have been based on the “highest and best use” of the land, but this legislation would require assessments based on the actual use of the property. It would also prevent the “view factor” from playing a role in determining property value.

The law would mandate that the Georgia Department of Revenue update assessor guidelines and training at a minimum once every five years, and all training information would be made available online.

Hamrick said the proposed changes would help eliminate human error.

“One of the biggest problems is that the system is based on human assessment of value that is rampant with error, politics and inaccuracies,” he said. “The bottom line is that Georgians deserve better.”

The changes would also require that all assessment notice and appeal forms be made uniform statewide. According to the legislation, the only way in which a property value could increase would be for the Board of Equalization to unanimously vote to increase the value, helping to ensure that residents pay an amount in property taxes that reflects the actual value of the property.

“We must have a system in place that we can trust to work effectively,” Hamrick said. “We will work to ensure the people of Georgia get a fair, efficient and reliable property tax system in Georgia.”

The legislation has already undergone a reading in the Senate.

Seabaugh could not be reached for comment.