The Georgia Department of Revenue is moving to eliminate one excuse that local officials give when they're raising property taxes: The state made us do it.

The department, at the direction of Gov. Sonny Perdue, is trying to make sure county officials know they don't have to revalue property every three years. The department is proposing a new regulation that, among other things, spells that out.

The state requires that counties keep property assessed at 40 percent of fair market value and that property be assessed uniformly. State officials say counties have interpreted the law to say property had to be revalued every few years.

"We're essentially taking away that excuse so counties can run their own businesses and make sure they revalue properly," Perdue said. "But they won't be able to use the excuse that the state made us do it.

County officials say they don't know if the regulation, which could become final by the end of the summer, will have any impact. And they dispute the notion state officials often nurture that local government spending is out of control.

"In terms of county and city government, I don't agree that we have had runaway growth," said Jerry Griffin, executive director of the Association County Commissioners of Georgia.

"As the population grows, I haven't run across a single county that has said it wants to expand its jail. Counties have no choice but to do it."

Theoretically, limiting property valuation increases could make it more difficult to raise property taxes.

What homeowners pay in taxes is based on two main components: the value of property and the tax rate. If the county raises the value every year, homeowners will pay higher tax bills even if the tax rates set by city councils, school boards and county commissions remain the same.

Lawmakers this session tried to pass legislation cutting property taxes and limiting how much local officials could increase property values. Both measures failed.

Perdue went in another direction. He figured if the state made it clear that counties didn't have to revalue property every three years, local officials couldn't blame increasing property valuations on the state.

State officials have complained for years that spending by local governments — school districts, cities and counties — has grown faster than state government spending. They argue that local officials have been able to raise taxes by revaluing property, avoiding the need to raise tax rates in open meetings. That has made increasing revenue politically easier.

Statewide, about $10.4 billion in property taxes were levied in Georgia last year, according to the Department of Revenue. Most of that was billed by cities, counties and school districts. The figure was $6.5 billion in 2000.

"We wanted local officials to be responsible and accountable for their own decisions and to look at the people whose taxes they're raising and say, 'We did it, nobody made us do it, we did because we think we need the revenue.' People can then make the decision whether they need that elected official or not," Perdue said.

But local officials said Georgia's population growth has brought more needs, from transportation to education. Education officials also argue that state school spending cuts the past six years have forced some districts to raise property taxes to make up the difference.

Whether the revenue department change will keep property taxes down, or hold down increases, isn't clear.

Griffin isn't sure it will make any difference. The new regulations wouldn't eliminate the requirement that property tax digests be kept at fair market value, or remove the threat of a state fine if they're not.

The issue is timely. Despite a down housing market, Griffin said some property owners are seeing big increases in home values because counties haven't revalued properties enough in the past.

"We're seeing 30,

40 percent increases," he said.

Griffin added, "We believe there are problems in the property tax system that need to be addressed. ... We recognize something has got to be done because the values have been escalating so fast."

Perdue and Department of Revenue Commissioner Bart Graham believe making it clear to counties that they don't have to increase property values every three years is a start.

"I think it's going make it more difficult for counties to just say the state is making me increase your assessment," Graham said. "That's a very common excuse."