Under old Georgia rules, just showing up to your BOE hearing locked in a 3-year freeze. HB 581 changed that — now only reductions qualify.
If you've ever filed a property tax appeal in Georgia, you probably know about the 299c freeze — the three-year value lock that kicked in after your Board of Equalization hearing. It was one of the best-kept advantages in Georgia property tax law. But the georgia 299c freeze law change 2025, enacted through HB 581, fundamentally rewrites who qualifies. Under the old rules, roughly 90–95% of residential freeze grants went to homeowners whose values stayed the same — not reduced. That entire category is now eliminated. If your appeal doesn't win a reduction, you don't get the freeze. Period. This isn't a minor tweak. It changes the math on whether to appeal, how to prepare, and what's at stake if you show up unprepared. Quick 299c Background The 299c property tax freeze locks your assessed value for three years after a Board of Equalization hearing — the appeal year plus the next two. During that window, your county can't raise your assessed value, even if the market climbs 10% a year. For a deeper explanation of how the freeze works, start with our full 299c guide. What changed in 2025 is a single word — but it's the word that matters most. What Changed About the 299c Freeze in Georgia in 2025? The old statute granted the freeze when your property value was "reduced or is unchanged" after a BOE hearing. The new statute only grants it when the value is "reduced." Here's the exact language shift: Old Rule (Before Jan 1, 2025) New Rule (Jan 1, 2025 Forward) --- --- --- Trigger language "reduced or is unchanged" "reduced" Frozen value reference "such valuation" "such reduced valuation" What qualifies BOE confirms or lowers your value BOE must lower your value Unchanged value Freeze granted No freeze Freeze duration 3 years…