Are property owners treated differently depending on where they live?
Tough question. The state constitution requires uniformity of assessments, and state Revenue Commissioner Lynne Riley, appointed by Gov. Deal last fall, is supposed to assure uniformity between counties and between classes within a county. To do that, the commissioner's office provides training, guidance and technical assistance and compares the tax digests of several counties to determine if they are reasonably uniform. To insure that assessments are reasonably close to values, assessors must look to recent sale prices.
But in a series of investigations since 2009, the AJC has found that assessments were too high in some metro counties and below market in others. Some assessors have said their system lags the market and that there are micro-markets within counties.
Isn’t the Board of Equalization just out to help governments collect more taxes?
Members of this board, where taxpayers can challenge an assessment, are property owners appointed by the grand jury of the county. They must be high school graduates and complete 40 hours of certified training before participating, and then must complete 8 more hours of education annually. To assure a measure of independence, state law says that no government employee, member of a board of education, member of the tax assessors board or county tax appraiser can serve. That said, critics contend some boards are too cozy with county assessors and are inclined to side with the government.
What are my odds of winning an appeal?
The AJC has found in years past that the odds of winning depend, in part, on where you live. Residents in some Metro Atlanta counties were more successful than others. County appraisers have attributed disparate results to real estate market forces and other factors.
Does every property owner have to pay?
No. Georgia law exempts a variety of property. That includes property owned by places of worship, nonprofit hospitals, charities and colleges. Also exempt is various farm equipment used by family-owned qualified farms and certain property installed to reduce water or air pollution.
Is Georgia out of line with other Southern states when it comes to property tax reliance?
We’re mid-pack of nine Southern states, according to information compiled by the U.S. Census Bureau. Comparing property tax reliance by state and local governments in 2011, it reports that Florida is the most dependent on property taxes, getting 39.7% of its revenue that way. Alabama is least dependent, at 18.7%. Georgia, at 33.2%, trails South Carolina (35%) and Virginia (34.5%).
What are keys to winning appeals of your property values? At MyAJC.com you can find tips, help understanding assessment and appeal forms and answers to other questions you might have about the rights of property owners.
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