The estimated roll-back rate, established by HB 581 (2024) and revised by HB 92 (2025), is a new requirement in Georgia law effective in 2025. It replaces the automatic use of the prior year's millage rate on property assessment notices, allowing local governments to provide a more accurate preview of the current year's millage rate.
This new requirement provides local governments with an annual choice regarding which information appears on property owner's annual assessment.