Overview

Ad Valorem Tax, more commonly known as property tax, is a large source of revenue for local governments in Georgia. The basis for ad valorem taxation is the fair market value of the property, which is established as of January 1 of each year. The tax is levied on the assessed value of the property which, by law, is established at 40% of the fair market value. The amount of tax is determined by the tax rate (mill rate) levied by various entities (one mill is equal to $1.00 for each $1,000 of assessed value, or .001).

Several distinct entities are involved in the ad valorem tax process:

The State Revenue Commissioner is responsible for examining the tax digests of counties in Georgia in order to determine that property is assessed uniformly and equally between and within the counties (O.C.G.A. 48-5-340).

The County Board of Tax Assessors, appointed for fixed terms by the county governing authority, is responsible for the appraisal, assessment, and the equalization of all assessments within the county. The Board of Tax Assessors receives tax returns filed by taxpayers and processes applications for homestead exemption. They notify taxpayers when changes are made to the value of property, receive and review all appeals filed, and insure that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer.

The County Board of Equalization, appointed by the Grand Jury, is the body charged by law with hearing and adjudicating administrative appeals to property values and assessments made by the Board of Tax Assessors.

The Board of County Commissioners, an elected body, establishes the annual budget for county government operations and levies the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.

The County Board of Education, an elected body, establishes the annual budget for school purposes and levies the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.

The County Tax Commissioner, an office established by the Constitution, is the official responsible for performing all functions related to billing, collecting, accounting for and disbursing ad valorem taxes collected in this county. The Tax Commissioner also serves as an agent of the State Revenue Commissioner for the registration of motor vehicles.

Tax Bills

Generally, Lowndes County property taxes are due by November 15. If taxes are not paid on the property, it may be levied upon and ultimately sold.

Tax Returns

Taxpayers are required to file at least an initial tax return for taxable property (both real and personal property) owned on January 1 of the tax year. The tax return is a listing of the property owned by the taxpayer and the taxpayer’s declaration of the value of their property.

Property tax returns must be filed with the Board Of Assessors. A return can also be filed to appeal disputed current values. In Lowndes County, the time to file a return is January 1st through April 1st.

After the taxpayer has filed the initial tax return for real property, the law provides for an automatic renewal of that return each succeeding year at the value determined for the preceding year. The taxpayer is required to file a new return only as additional property is acquired, improvements are made to existing property, or other changes occur. Personal property tax returns are required to be filed each year.

A new return, filed during the return period, may also be made by the taxpayer to declare a different value from the existing value where the taxpayer is dissatisfied with the current value placed on the property by the Board of Tax Assessors. This initiates the taxpayer’s appeal process if the declared value is not accepted by the Board of Tax Assessors.

Assessment Appeals

The Board of Tax Assessors is required to issue a notice of assessment for taxable tangible real and personal property yearly. Upon receipt of this notice, the property owner desiring to appeal the assessment must do so within 45 days. The appeal may be based on taxability, value, uniformity, and/or the denial of an exemption. The written appeal is filed initially with the Board of Tax Assessors. The state of Georgia provides a uniform appeal form for use by property owners. In that initial written dispute, the property owner must declare their chosen method of appeal.

The three methods of appeal include:

1) Board of Equalization: The appeal is filed by the property owner and reviewed by the Board of Assessors. The Board of Assessors may change the assessment and send a new notice. The property owner may appeal the assessment in the amended notice within 30 days. This second appeal made by the property owner or any initial appeal which is not amended by the Board of Assessors, is automatically forwarded to the Board of Equalization. A hearing is scheduled and conducted and the Board of Equalization renders its decision. If the taxpayer is still dissatisfied, an appeal to Superior Court may be made.

2) Hearing Officer: The taxpayer may appeal to a Hearing Officer, who is a certified appraiser, when the issue of the appeal is the value of non-homestead real property, but only when the value is equal to or greater than $1,000,000. If the taxpayer is still dissatisfied, an appeal to Superior Court may be made.

3) Arbitration: An arbitration appeal is filed with the Board of Assessors who must notify the taxpayer of the receipt of the arbitration appeal within 45 days. The taxpayer must submit a current certified appraisal of the subject property which the Board of Assessors may accept or reject. If the taxpayer’s appraisal is rejected the Board of Assessors must certify the appeal to the county Clerk of Superior Court for arbitration. The arbitration is authorized by the judge and a hearing is scheduled within 30 days. The arbitrator will issue a decision at the conclusion of the hearing, which is a final and which may not be appealed further.

Property Tax Deferral Program

In addition to the various homestead exemptions that are authorized, the law also provides a Property Tax Deferral Program whereby qualified homestead property owners 62 and older with gross household income of $15,000 or less may defer but not exempt the payment of ad valorem taxes on a part or all of the homestead property. Generally, the tax would be deferred until the property ownership changes or until such time that the deferred taxes plus interest reach a level equal to 85% of the fair market value of the property.

Specialized and Preferential Assessment Programs

Two general types of specialized or preferential assessment programs are available for certain owners of certain types of property. One of these programs authorizes assessment at 30% rather than 40% of fair market value for certain agricultural properties being used for bona fide agricultural purposes.

The second type of preferential program is the Conservation Use program which provides that certain agricultural property, timber land property, environmentally sensitive property, or residential transitional property is to be valued and assessed for ad valorem tax purposes at its current use value rather than its fair market value.

Each of these specialized or preferential programs requires the property owner to covenant with the Board of Tax Assessors to maintain the property in its qualified use for at least 10 years in order to qualify for the preference. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for either of these programs.

Rehabilitated and Landmark Historic Property

Historic property that qualifies for listing on the Georgia National Register of Historic Places may qualify for preferential assessment.

This exemption must be filed between January 1 and April 1 of the first year that it is claimed. The Board of Tax Assessors (Tax Assessor's Office) can explain the ownership and use restrictions regarding property qualifying for this assessment.

Brownfield Property

Property which qualifies for participation in the State’s Hazardous Site Reuse and Redevelopment Program and which has been designated as such by the Environmental Protection Division of the Department of Natural Resources may qualify for preferential assessment. This special program freezes the value for ten years as an incentive for developers to clean up the property and return it to the tax rolls.

This exemption must be filed between January 1 and April 1 of the first year that it is claimed.The Board of Tax Assessors (Tax Assessor's Office) can explain the ownership and use restrictions regarding property qualifying for this assessment.

Mobile/Manufactured Home Permit

Owners of mobile homes that are located in Lowndes County on January 1 must pay the ad valorem taxes on the home by April 1 of each year and obtain their location permit at that time.

Failure to pay the taxes and obtain the permit will result in a 1% monthly interest charge, fifa fee, and a onetime 10% penalty. Until the account is satisfied owners may also be issued a citation for appearance in Lowndes Magistrate Court or face possible sale of the mobile/manufactured home.

Mobile home owners desiring to declare a different value from the existing value on the home must file a tax return with the Board of Tax Assessors between January 1 and April 1.

For further information regarding property taxation in Georgia, please visit the State of Georgia Local Government Services Division https://dor.georgia.gov.