Senate Majority Leader Chip Rogers' legislation would make more than 40 changes to the tax system. The Woodstock Republican said that while home values have tumbled in Georgia, assessments often remain artificially high.

Rogers is proposing a year-round property assessment appeals process as well as a provision that all comparable sales, including bank sales and foreclosures, must be applied when officials set an assessed value. The bill would also mandate that there be statewide uniformity of assessment notice and appeal forms.