Subject 560-11-2 SUBSTANTIVE REGULATIONS
These regulations are presented to the counties of the State of Georgia in the interest of initiating and preserving, from the inception of the Program to completion, uniform standards of procedure and execution in order to insure a fair, uniform and effective administration of the Property Tax Valuation and Equalization Program throughout the State.
All applications for State financial assistance and for commercial loans under this Program will be submitted to the State Revenue Commissioner for approval. He will determine the need for and the amount of financial assistance to be given under this program by the State to any county or the need for and the amount of any commercial loan to be obtained by the county, on the basis of State funds available and the ability of the county to finance in whole or in part a qualifying property valuation and equalization program. Notwithstanding anything to the contrary contained in these rules and regulations or in any contract or agreement entered into thereunder, the State Revenue Commissioner shall not make loans to any one county in excess of one hundred thousand dollars ($100,000).
Applications of counties for financial assistance for approval of commercial loans will not be considered except on the basis of complete property valuation and equalization programs and then in the order in which such complete programs are submitted to the State Revenue Commissioner.
A program to be complete must possess the following:
|(1)||An Agreement properly executed by the county and the appraisal firm containing all the basic provisions of the county-appraisal firm form of agreement attached hereto and hereby made a part of this regulation. (Whenever a county finds it necessary to change or omit any of the basic provisions of this regulation contract form, a complete and full explanation of the reasons therefor shall accompany the application; otherwise, consideration of the application will be delayed.)|
|(2)||A Performance and Payment Bond, furnished by the appraisal firm and approved by the county attorney.|
|(3)|| An affidavit of the Contracting Appraisal
Firm that it meets the following minimum qualification requirements and
submitting any information as required therein:
|(4)||In the case of a commercial loan application, a loan agreement containing the commitment of a commercial lender to make a loan to the county and setting forth the terms of such loan.|
County-appraisal firm agreements and commercial loan agreements will be considered properly executed by the county when signed by a majority of the members of the Board of Tax Assessors and approved by the signatures of a majority of the governing body of the county.
Contracts submitted as a basis for State financial assistance or for a commercial loan must contain a specific time for commencement and for completion of the work under the contract. The actual time limits set by such contracts will be approved on an individual basis by the Commissioner of Revenue based upon the size of the county, extent of work to be done under the contract, availability of professional appraisal personnel, financial condition of the county, and other reasonable and pertinent circumstances.
No appraisal contracts will be considered except those with qualified professional firms which have received prior approval of the State Revenue Commissioner. A current list of approved appraisal firms will be maintained by the State Revenue Commissioner and will be available to the counties upon request.
The list of approved firms will be maintained by the State Revenue Commissioner in the following manner:
|(1)|| Approval by the
State Revenue Commissioner to bid on property tax valuation and equalization
programs will be obtained in the first instance by formal application to the
State Revenue Commissioner, stating fully the qualifications of the appraisal
firm to satisfactorily complete a county-wide property appraisal program. Tile
requirements set out in Section 560-11-2-.04(3) and Paragraph 10, Part 1
(General Provisions) of the Articles of Agreement are minimal.
|(2)|| A running review of the approval list of
appraisal firms, will be maintained by the State Revenue Commissioner.
No disbursement of funds directly to the counties will be made by the State under this program, and no loan made to a county by the State or by a commercial lender will include reimbursement to the county for payroll or other expenses incurred by the county either in planning or performing a property valuation and equalization program.
In the event that the State Revenue Commissioner shall determine that sufficient funds are not available from State sources to meet the needs of any county in financing a qualified program and the governing authority of the county demonstrates that sufficient additional funds can be obtained from other sources to complete the program, the State Revenue Commissioner will, from funds appropriated for the purpose, contract with the governing authority for the payment by the State of ten percent (10%) of that part of the cost of such qualified program as is financed by a commercial loan. However, the amount to be paid by the State under any such contract with a county shall not exceed ten thousand dollars ($10,000). This payment is not an advance or loan from the State and is not to be repaid by the County.
|(1)|| Upon approval
of an application by a county for financial assistance by the State under this
program and the execution of a loan agreement by the county and the State
Revenue Commissioner, the amount of the loan agreed upon will be set up to the
credit of the county on the records of the State Revenue Commissioner.
Disbursements by the State Revenue Commissioner under the loan agreement with
the county will be made as follows:
|(2)||As these quarterly progress payments are made directly to the appraisal firm a charge will be made against the loan set up to the credit of the county, but in no event will these disbursements exceed the amount of the loan as provided in the contract between the county and the State Revenue Commissioner.|
|(3)||The State Revenue Commissioner shall withhold 10% of each quarterly progress payment pending satisfactory completion by the appraisal firm of all work and obligations under the contract.|
|(1)|| Upon approval of an application for a
commercial loan by the State Revenue Commissioner, the amount of the loan
agreed upon will be made available by the commercial lender to the County in
periodic payments as follows:
|(2)||In no event will the cumulative total of the periodic advances by the commercial lender under the loan contract exceed the amount of the loan as approved by the State Revenue Commissioner.|
|(3)||The County shall withhold 10% of each quarterly progress payment pending satisfactory completion by the appraisal firms of all work and obligations under its contract with the County.|
|(1)||Where, because sufficient funds are unavailable from State sources to meet the cost of a qualified property valuation and equalization program submitted by a county, both a State financial assistance loan and a commercial loan are approved by the State Revenue Commissioner to finance such program, the State grant of ten percent (10%) provided for under Section 560-11-2-.10 above shall be computed on the amount of the commercial loan approved which added to the State financial assistance loan approved shall not exceed one hundred thousand dollars ($100,000), the maximum limit of a State financial assistance loan.|
|(2)||Examples: If the cost of a qualified program is $175,000, and a State financial assistance loan is approved for $50,000 and a commercial loan for $125,000, then the State grant would be in the amount of $5,000. If a State financial Assistance loan is approved for $100,000 and a commercial loan for $75,000, then no State grant would be made under the ten percent (10%) provision.|
Once a county-appraisal firm agreement and, where applicable, a commercial loan agreement, is approved by the State Revenue Commissioner, no alterations, deletions or additions, either oral or in writing, in, of or to the provisions thereof will be made without the prior written approval of the State Revenue Commissioner.
The appraisal firm shall deliver to the State Revenue Commissioner at his office in Atlanta, Georgia, at no cost to said official, a microfilm copy of all real and personal property record cards, all industrial appraisal reports, the original tracings of all maps, and all alphabetical index cards as furnished and delivered by the appraisal firm to the County upon the completion of the project together with the certificate by an authorized officer of the appraisal firm certifying to the accuracy and completeness of said microfilm copy with respect to such date. The individual microfilm rolls shall be properly labeled to indicate the material contained thereon and an index to the individual microfilm rolls will also be provided. The delivery of said microfilm copy and index and the furnishing of said certificate shall be a prerequisite to the release of the 10% retainage fund provided for in the agreement between the County and the appraisal firm. Said microfilm copy will be filed by the State Revenue Commissioner and shall be available for examination upon request by authorities.
|(1)|| Except as provided for in paragraph (2)
of this rule, any deed, instrument or other writing which conveys any lands,
tenements, or other realty must be accompanied by Form PT-61 (1 original and 3
copies). Said form shall be properly completed and signed by the seller or his
authorized agent and by the buyer or his authorized agent, prior to such
instrument being presented to the Clerk of Superior Court for recording. As
used herein,"properly completed" shall be deemed to include the following TYPED
or LEGIBLY PRINTED information:
|(2)|| The properly completed form PT-61 shall
accompany all deeds, instruments or other writings when these writings are
presented to the Clerk for recording with the exception of the following types
|(1)||After determining that Form PT-61 is properly completed, the clerk or his deputy shall calculate and collect the proper tax due in accordance with O.C.G.A. Sec. 48-6-1 and 48-6-4.|
|(2)|| Prior to submitting Form PT-61 to the
State Revenue Department, the clerk or his deputy shall complete that portion
of said form reserved for his use by including the following:
|(3)||In the event that the clerk or his deputy determines that form PT61 is not properly completed, it should be returned to the appropriate party for completion. In such event, the deed or conveyance shall not be eligible for recording until accompanied by a properly completed PT-61.|
|(1)|| On or before the 15th day of each month,
the Clerk of superior Court shall submit the original copy of form PT-61 filed
with him for the preceding calendar month to the Revenue Commissioner along
with a properly completed recapitulation form PT-62 showing the total taxable
transactions for the preceding month, the total tax collected, the fees earned
by the Clerk, and the net amount of taxes being remitted to the Commissioner.
|(2)|| On or before the 15th day of
each month, the Clerk of Superior Court shall submit one copy of form PT-61
filed with him for the preceding calendar month to the Chairman of the Board of
Tax Assessors, or his designated appraisal staff.
|(3)|| On or before the 15th day of each month,
the Clerk of Superior Court shall submit one copy of form PT-61 filed with him
for the preceding calendar month to the County Tax Commissioner.
|(1)|| Except as otherwise authorized by the
State Revenue Commissioner as provided by law, any municipal corporation in
this State located in any county whose annual tax digest for the current year
has not been prepared and approved by the State Revenue Commissioner when such
municipal corporation normally sends ad valorem tax bills to its taxpayers and
begins collection of the annual taxes due is hereby authorized to collect taxes
due in the following manner:
|(2)||Nothing contained in this Regulation shall be deemed or construed to impose any liability for the payment of any such ad valorem taxes upon any person, firm or corporation for property which was not owned on the first day of January of the applicable tax year.|
|(1)|| Beginning with all ad valorem tax returns
received after January 1, 1993, all taxable real and personal property returned
or assessed for county taxation shall be identified according to the following
classifications. Real Property receiving preferential assessment under O.C.G.A.
or current use assessment under O.C.G.A. § 48-5-7.4
shall be included in the classification specifically designated for those
properties and not included in the general use classification that might
otherwise be appropriate.
|(2)|| Beginning with all ad valorem tax returns
received after January 1, 1993, all taxable real property returned or assessed
for county taxation shall be further stratified into the following strata:
|(3)|| Beginning with all ad valorem tax returns
received after January 1, 1993, all taxable personal property returned or
assessed for county taxation shall be further stratified into the following
|(1)|| The tax receiver or tax commissioner of
each county shall list all taxable real and personal property on the digest
using the classifications and strata specified in Regulation
|(2)|| The chairman of the board of
assessors shall certify to the tax receiver or tax commissioner a list of all
properties, the assessed value of which were changed by the board from the
values appearing on the previous year's digest. This list shall not include
previously unreturned real and personal property. It shall also exclude
divisions and consolidations of property and those changes that are mere
transfers of ownership.
|(3)||The tax receiver or tax commissioner of each county shall also enter the total assessed value of motor vehicle property with the consolidation of all assessed values of taxable property on the digest.|
|(4)||The tax receiver or tax commissioner of each county shall also enter the total assessed value of mobile home property with the consolidation of all assessed values of taxable property on the digest.|
|(5)||The tax receiver or tax commissioner of each county shall also enter the total assessed value of timber harvested or sold during the calendar year immediately preceding the year of the digest, with the consolidation of all assessed values of taxable property on the digest.|
|(6)||The tax receiver or tax commissioner of each county shall also enter the total assessed value of heavy duty equipment property with the consolidation of all assessed values of taxable property on the digest.|
Annually the State Revenue Commissioner shall prepare and publish a manual of motor vehicle assessments for the various types of motor vehicle property in Georgia. In addition the State Revenue Commissioner shall calculate as nearly and completely as is practical the assessed values on motor vehicle prebill applications furnished to the various county tax collectors. In all cases the assessed valuations appearing in the published motor vehicle assessment manual shall be the assessed value of a specific motor vehicle. Provided, however, that when the assessed valuation as calculated on the motor vehicle prebill application for a specific vehicle differs from the assessed valuation for the same vehicle published in the motor vehicle assessment manual by twenty-five dollars ($25.00) or less, the county tax collector is authorized to accept the prebill valuation as being correct for that specific vehicle for the current year.
On a form furnished by the State Revenue Commissioner, the Board of Tax Assessors for each county shall certify to the Revenue Commissioner annually in conjunction with submission of the county digest or on September 1, whichever comes first, the number of parcels of real property located within the county on January 1 preceding.
The counties of this State shall be classified according to the following classes for the purpose of determining minimum appraisal staff requirements:
|(a)||Class I - Counties having less than 3,000 parcels of real property.|
|(b)||Class II - Counties having at least 3,000, but less than 8,000 parcels of real property.|
|(c)||Class III - Counties having at least 8,000, but less than 15,000 parcels of real property.|
|(d)||Class IV -- Counties having at least 15,000, but less than 25,000 parcels of real property.|
|(e)||Class V -- Counties having at least 25,000, but less than 35,000 parcels of real property.|
|(f)||Class VI -- Counties having at least 35,000, but less than 50,000 parcels of real property.|
|(g)||Class VII -- Counties having at least 50,000, but less than 100,000 parcels of real property.|
|(h)||Class VIII -- Counties having at least 100,000 or more parcels of real property.|
|(i)||For the purpose of a Joint County Appraisal Staff any two or more governing authorities may by intergovernmental agreement combine the appraisal staffs and under such agreement the parcels of real property within the counties subject to the agreement shall be totaled and the counties shall be deemed one county for the purposes of determining the class of the counties and the resulting staff requirements.|
|(j)||For the purpose of intergovernmental agreements where one or more members of the county appraisal staff are shared, the parcels of real property within the counties subject to the agreement shall not be totaled and the counties shall retain their separate character for the purposes of determining the class of the counties and the resulting staff requirements.|
|(1)|| County appraisal staff shall be
classified into four classifications: Appraiser I, Appraiser II, Appraiser III,
and Appraiser IV, with qualifications as follows:
|(2)||All county appraisal staff members must, prior to employment, successfully complete an examination approved by the Revenue Commissioner and designed to test the applicant's knowledge of appraisal techniques on all classes and types of property. These examinations shall be prepared by the Revenue Commissioner and shall be offered in regional locations at least quarterly, the sites and times to be determined by the Revenue Commissioner. The Board of Tax Assessors in each county shall be advised of dates, locations for such exams.|
|(3)|| All county appraisal staff members must
successfully complete at least forty (40) hours of approved appraisal courses
during each two years of tenure as an appraiser. "Approved appraisal courses"
as used herein shall mean:
|(1)|| The minimum schedules of compensation for
county appraisal staff members shall be as follows:
|(2)||Any payments made by the State Revenue Commissioner as partial support of county appraisal staff members shall be based upon the minimum salary of the compensation schedules set forth in this Regulation.|
|(3)||Before any payments shall be made by the State Revenue Commissioner as partial support of county appraisal staff members, said county must be paying not less than the minimum compensation set forth herein to all required members of said county's appraisal staff.|
When there is a vacancy on a county's board of tax assessors, the county's governing authority shall immediately fill the vacancy by appointing a new member whose qualifications are in conformity with O.C.GA. § 48-5-291.
|(1)||The county appraisal staff required by law shall be responsible for the appraisal for ad valorem tax purposes of all taxable property, real and personal, that the county board of tax assessors is required to assess. These appraisers shall be made in the manner and at the times required by law.|
|(2)||The county appraisal staff shall be responsible for the proper maintenance of all tax records and maps for the county in a proper and current condition, and the staff shall have custody of such records.|
|(3)||The county appraisal staff shall be responsible for preparing annual assessments on all property required to be assessed by the Board of Tax Assessors. Such assessments shall conform to the requirements of law and shall be turned over to the Board of Tax Assessors for approval on the date requested by the Board of Assessors.|
|(4)||The county appraisal staff shall prepare annual appraisals on all tax exempt property in the county and shall submit such appraisals to the Board of Tax Assessors.|
|(5)||Each county appraisal staff member shall successfully complete at least forty (40) hours of training courses prepared and offered by the State Revenue Commissioner during each two (2) years of tenure as staff appraiser. Such training courses shall be offered at least annually in regional locations the sites and dates to be determined by the Revenue Commissioner. Each year the Commissioner shall furnish a listing of the locations and dates of such courses to the Board of Tax Assessors of each county.|
|(6)||The requirements of paragraphs 1, 2, and 3 of this Regulation shall not be effective until such time as the county shall have reached full minimum staff employment as required by law.|
|(1)||Minimum county appraisal staff, as required by law and the terms of these Regulations, shall be employed by the Board of Tax Assessors in each county subject to the approval of the governing authority of each county.|
|(2)||When a Class I county enters into a contract with a person(s) to render advice or assistance to the county board of tax assessors and the local board of equalization in the assessment and equalization of taxes or to perform such other ministerial duties as are necessary and appropriate, per Georgia Code Ann. 91A-1407, said person(s) shall possess not less than those qualifications for an Appraiser III or have not less than five (5) years experience in mass appraisal work.|
|(1)||The State Revenue Commissioner shall, in accordance with the requirements of law setting forth minimum staff requirements, make an annual payment to the counties not later than June 1 each year. Eligibility for and the amount of such payments shall be based on parcel counts and staff requirements as of January 1 of the calendar year in which such payments are made. Provided, however, the State Revenue Commissioner shall be authorized to make the aforementioned annual payment to any county, which shows to the Commissioner's satisfaction, that at any time on or after October 1 of the year in question said county was unable to comply with the minimum staff requirements due to the death or voluntary resignation of a member or members of said county's appraisal staff.|
|(2)||In the event that the classification of a county, per substantive regulation 560-11-2-.24, changes due to an increase in the number of parcels of real property in said county, said county shall have one (1) year in which to comply with the minimum staff requirements before said county becomes ineligible to receive future state payments.|
|(1)||'Approved Appraisal Courses' under O.C.G.A. § 48-5-291 shall be only those courses approved by the Local Government Services Division of the Georgia Department of Revenue.|
|(2)||'Two Calendar Years of Tenure' under § 48-5-291 shall mean any calendar twenty-four (24) month period beginning on the date the assessor is appointed.|
'Certificate' as issued by the Commissioner under O.C.G.A. § 48-5-291
shall mean a certificate issued by the Revenue Commissioner officially and
specifically for the purpose of designating an assessor as certified pursuant
to § 48-5-291(a)(5).
'Certificate' shall not mean any certificate issued specifically for the
successful completion of approved appraisal courses. No duties or
responsibilities may be executed by a board of tax assessors having a majority
of members who do not have a valid 'Certificate.' A 'Certificate' shall be:
|(4)||A member of a county board of tax assessors may be reappointed to succeed himself as a member of the board so long as the reappointment does not act to circumvent the certification, training requirements, and qualifications of O.C.G.A. § 48-5-290, O.C.G.A. § 48-5-291, O.C.G.A. § 48-5-292 and this Regulation.|
|(1)||'Uniform Appeal Form' referred to O.C.G.A. § 48-5-311 shall be known as form PT-311.|
|(2)||'Taxability' under O.C.G.A. § 48-5-311 shall mean whether property is exempt from ad valorem taxation as provided under law.|
|(3)||'Uniformity of Assessment' under O.C.G.A. § 48-5-311 shall have the meaning as provided for in the Georgia Constitution, Article VII, Section I, Paragraph III.|
|(4)||'Value' under O.C.G.A. § 48-5-311 shall mean the fair market value as defined in O.C.G.A. § 48-5-2(3).|
|(1)||Before any appeal is heard by the members of a County Board of Equalization, each member of the Board shall certify, either verbally or in writing to all other members of the Board hearing the appeal, that he or she is not disqualified from hearing the appeal by virtue of the requirements as provided in O.C.G.A. § 48-5-311(j).|
|(2)|| Pursuant to O.C.G.A. § 48-5-311(j),
either party to the appeal may ask that those members of the Board hearing the
appeal, to answer questions relating to his or her ability to serve as a member
of the Board for that particular appeal, such as:
|(3)||The members of a Board of Equalization shall answer all such questions under the previously taken oath pursuant to O.C.G.A. § 48-5-311(c)(5).|
|(4)||The Judge of Superior Court shall make necessary determinations of disqualification on the request of either party made as required by law.|
|(1)||Prior to a hearing of the Board of Equalization, the members of each Board of Equalization may designate one of its members to serve as Chairman. The Appeal Administrator shall decide which hearings each regular and alternate member of the Board of Equalization shall preside over.|
|(2)||The Chairman shall be responsible for certifying all documents with respect to any matter heard by the Board. The Chairman shall have the authority to sign on behalf of the Board any notifications setting the location of a hearing and the hearing's date(s).|
|(3)||The Chairman shall have the authority to administer oaths, grant continuances, and reprimand or exclude from the hearing any person for any improper conduct.|
Beginning with the tax year 1975, each county tax commissioner or collector shall prepare and furnish to each taxpayer owing State, County or County School taxes a tax bill showing the total amount of such taxes levied for the current tax year, the dollar amount of property tax credit computed for the taxpayer, the net amount of such taxes due by the taxpayer for the current year, the amount of the total property tax relief grant authorized to the county not credited to taxpayers under the terms of the Act of the General Assembly, a statement that the tax credit is a result of the passage of the Act of the General Assembly, and a statement of the taxpayer claiming his entitlement to the credit and certifying that all credits claimed do not exceed $1,000. Appropriate standard tax bill forms shall be furnished by the State Revenue Commissioner. Provided, however, that any county tax commissioner or collector desiring to prepare and furnish tax bill forms other than the standard form furnished by the State Revenue Commissioner is hereby authorized to do so provided the form actually used reflects the information required herein, including the taxpayer certification form, and provided the tax commissioner or collector receives prior written approval from the State Revenue Commissioner before such forms are used. In those instances where county property taxes are authorized by law to be paid to the tax collector or commissioner in installment payments, the property tax relief provided for herein shall be calculated and shown as a credit against the last installment of county property taxes owed for the current year. In those instances where the county property taxes are paid to the county tax collector or commissioner by a mortgagee (lender) for its borrowers, the mortgagee (lender) may make the required certification to the tax collector or commissioner on behalf of its borrowers at the time the taxes are paid for the current tax year. Such certifications made by mortgagees (lenders) shall be in a form acceptable to the tax collector or tax commissioner. Provided, however, that under the terms of the Act granting such credits and under the terms of this Regulation, the responsibility of the mortgagee who pays taxes on behalf of its borrowers extends only to making the certification on behalf of its borrowers at the time the taxes are paid as required herein, and the responsibility for the correctness of such certification on behalf of individual taxpayers rests with the taxpayers.
|(1)||Each year, on or before June 1, the State Revenue Commissioner shall furnish to the governing authority of each county and to the tax commissioner or collector of each county, from information certified to him by the several county tax receivers and tax commissioners, the total amount of property tax relief funds allocated to that particular county for the current tax year as authorized by Act of the General Assembly, and that portion of such total amount of property tax relief funds, allocated to that particular county for the current tax year, to be used for homestead credit purposes as authorized by Act of the General Assembly.|
|(2)||Once the county tax digest has been compiled for the current year as required by law, the governing authority of each county shall determine the appropriate tax rate to be levied for county general operations as is normally done.|
|(3)|| Once the county tax digest has been
approved by the State Revenue Commissioner for the current year as required by
law, the county tax collector or tax commissioner shall calculate the
appropriate tax credits as follows:
|(1)||Beginning with the tax year 1975, the governing authority of each county shall, prior to the time the tax bills for the current year are furnished to the taxpayers of the county, certify to the State Revenue Commissioner on a form to be furnished by the State Revenue Commissioner the total amount of property tax relief credited against county ad valorem property taxes for all "homestead" property located within the county calculated in accordance with subsections 3(a) and (b) of Regulation No. 560-11-2-.38, the total amount of pro rata property tax relief credited against ad valorem county property taxes on all tangible property, except motor vehicles and trailers, and except property required by law to be returned to the State Revenue Commissioner, located within the county calculated in accordance with subsection (3)(d) of Regulation No. 560-11-2-.38, the amount of the total grant authorized to the county not credited under the terms of the Act of the General Assembly and that the calculations of the individual taxpayers' tax relief credits against county government maintenance and operation taxes have been made in strict compliance with the provisions of the Act and the Regulations adopted pursuant thereto.|
|(2)||The State Revenue Commissioner shall not authorize the appropriate State fiscal officer to disperse property tax relief grant funds authorized by Act of the General Assembly to any county until the certification required in Subsection (1) of this Section has been received and approved.|
For any fiscal year in which funds are appropriated salary supplements will be paid by the State Revenue Commissioner to county staff appraisers employed by county governments under the provisions of the Act of the General Assembly, requiring such appraisers (Ga. Laws, 1972, p. 1104, as amended). The amount of such salary supplements shall be as follows: For those persons employed as full time county staff appraisers under the provisions of the Act as herein cited, who have earned the Certified Assessment Evaluator designation or the Certified Personalty, Evaluator designation, both of which are conferred by the International Association of Assessing Officers, the salary, supplement shall be $1,000.00 per year. For those persons employed as full time county staff appraisers under the provisions of the Act as herein cited, who have earned the Georgia Certified Appraiser designation conferred by the Georgia Association of Assessing Officials, the salary supplement shall be $750.00 per year.
Qualifications and requirements which are established as necessary to earn the Georgia Certified Appraiser designation must be approved by the State Revenue Commissioner before any salary supplements are paid for such designation. Any changes in such qualifications and requirements must also be thus approved by the State Revenue Commissioner.
Before salary supplements are paid to any person qualified hereunder, such person must make proper application to the State Revenue Commissioner certifying that:
|(a)||The applicant is employed or was employed by the county in accordance with the Act of the General Assembly which requires such employment for the applicable time period for which the salary supplement is claimed. Substantiation of such employment shall be furnished signed by the Chairman, Board of Tax Assessors and the Chairman, County Governing Authority.|
|(b)||The applicant has earned one of the designations which will qualify him for salary supplement. A copy of the certificate conferred upon the applicant shall be furnished.|
|(c)||The applicant meets all qualifications required by the Act of the General Assembly requiring such appraiser employment by the county to entitle him to be employed as full time county appraiser.|
Salary supplements shall be paid by the State Revenue Commissioner to qualified applicants twice each year. Payment covering the period July 1 to December 31 shall be made on or before January 31 of the succeeding calendar year. Payment made covering the period January 1 to June 30 will be made on or before July 30 of that year.
Salary supplements will be paid by the State Revenue Commissioner only for the period of time during the year that the applicant held the appropriate designation and was otherwise qualified to receive the supplement.
Salary supplements will be paid for each month during the year. An applicant shall become qualified to receive the supplement on the first day of the month following the month during which the applicant became qualified. An applicant shall no longer be entitled to receive the supplement on the last day of the month during which the applicant becomes disqualified for whatever reason.
The State Revenue Commissioner shall deny, the application and withhold the salary supplement from any applicant who does not meet the qualifications as required hereunder, and he shall notify said applicant of such denial.
No salary supplements shall be paid to qualified applicants in any year in which funds for this purpose are not appropriated.
|(1)|| In order for a taxpayer to be a
"qualified individual" for the School Tax Homestead Exemption under O.C.G.A.
such taxpayer shall:
|(2)||"Homestead" shall have the meaning as provided for in O.C.G.A. § 48-5-40.|
|(3)|| The governing authority of each
municipality, where there is an independent school district, shall designate,
in writing, an official who will receive taxpayer applications and affidavits
for the School Tax Homestead Exemption within that municipality. The named
official shall receive all such applications unless the municipality's
governing authority designates, in writing, another official to receive said
applications and affidavits.
|(4)|| In order for a county or municipal tax
official to make a determination of eligibility, an application and affidavit
shall include, but not be limited to, the following information:
|(1)||The applicant must be 62 years of age or older on or before January 1 of the year for which the exemption is claimed.|
|(2)|| The applicant's total
gross income from all sources, including the gross income from all sources of
all members of the family residing within the homestead, for the immediately
preceding calendar year shall not exceed $6,000.
Failure to make proper application for the school tax homestead exemption within the time provided shall constitute a waiver of the exemption for that tax year. Provided, however, that said taxpayer who fails to make proper application within the time provided or whose application is denied for any reason shall be entitled to homestead exemption for school tax purposes in an amount to which he is otherwise entitled for State and county tax purposes.
All provisions of law governing application, definitions, and determination of eligibility applicable to the homestead exemption granted by Ga. Laws 1946, p. 12, shall apply, insofar as practicable, to the school tax homestead exemption unless such provisions are in conflict with Ga. Laws 1974, p. 183 or these Regulations promulgated thereunder.
The value of the homestead, but not to exceed $10,000 of its assessed valuation, shall be exempt from county school tax or independent school district tax as provided by law. Said amount shall be exempted from all ad valorem taxes for educational purposes levied by, for, or in behalf of any such school system, including taxes to retire bonded indebtedness.
Rule 560-11-2-.53 School Tax Homestead Exemption - Information to Be Furnished to State Revenue Commissioner
Each year, on or before August 1 or at the time the county tax digest for that year is submitted to the State Revenue Commissioner, the county tax receiver or tax commissioner and the appropriate municipal official shall forward to the State Revenue Commissioner copies of all school tax homestead exemption applications where the exemption has been granted or a listing of all such approved applications which listing shall contain name of applicant, social security number of the applicant, and the names and social security numbers of all members of the family residing within the homestead whose income was considered in the income determination.
For the purposes of determining eligibility for increased homestead exemption from all State and county taxes in the amount of $4,000 for certain elderly persons as provided in Article VII, Section I, Paragraph IV of the Constitution, the term "net income" shall not include income received as retirement, survivor or disability benefits under the Federal Social Security Act or under any other public or private retirement, disability or pension system, or any combination of benefits received from the herein named sources, except such income which is in excess of the maximum amount authorized to be paid to an individual and his spouse, on January 1 of the year for which the exemption is sought, under the Federal Social Security Act. Income from such sources, or any combination of such sources, which is in excess of such maximum amount shall be included as net income for the purposes of determining eligibility for the increased homestead exemption.
|(1)|| Form PT-306, as prescribed by the
Commissioner, shall be the annual notice of current assessment sent to the
taxpayer in accordance with the requirements as set forth in O.C.G.A. § 48-5-306.
|(2)|| A county board of tax assessors may elect
to provide electronic transmissions of all notices required under O.C.G.A.
to the taxpayer.
|(3)|| The terms on form PT-306 shall have the
|(4)||Should a taxpayer elect to appeal their annual assessment, Form PT-311A may be used.|
|(2)|| Review of County Tax Digest by the State
|(3)|| Digest Review by Department.
If all three of the following circumstances exist, the Commissioner may require
the county tax receiver or tax commissioner to submit the digest being used for
the collection of taxes. That digest may be reviewed by the Commissioner to
determine if the valuations are reasonably uniform and equalized between and
within counties and to determine if any grants should be withheld or any
specific penalty assessed:
|(1)|| For the purposes of implementing Chapter
89 of Title 36 of the Official Code of Georgia Annotated and this Rule, the
following terms are defined to mean:
|(2)|| In each year that the General
Assembly provides for homeowner tax relief grants, the local billing authority
shall determine the individual homeowner tax relief credit to appear on each
tax bill they prepare for a qualified homestead. The total amount of credit to
be allowed each such taxpayer shall be determined as follows:
|(5)||Within 60 days of receipt of the certification required by paragraph (4)(b) of this Rule, the State Revenue Commissioner shall remit to the local billing authority the homeowner tax relief grants for the state, county and school system based on the amounts certified in subparagraph (4)(b)3. and subparagraph (4)(b)4. of this Rule, unless during that time the State Revenue Commissioner determines the certification to be in error. In such an event, the State Revenue Commissioner shall require the local billing authority to provide a corrected certification and the time allowed for the State Revenue Commissioner to make the remittance shall begin anew.|
|(6)||The local billing authority shall distribute, after deducting appropriate commissions, the homeowner tax relief grants to the state, county, school system, and municipality as if such grants represented ad valorem taxes collected directly from the taxpayers.|
|(1)||Purpose and scope. This Rule has been adopted by the Commissioner pursuant to O.C.G.A. § 48-2-12, and O.C.G.A. § 48-5-32.1 to provide specific procedures applicable to the certification of assessed taxable value of property to the appropriate authorities, computation of a rollback millage rate, and under certain circumstances, advertising the intent to increase property tax and holding required public hearings.|
|(2)|| Definitions. For the purposes of
implementing this Rule, the following terms are defined to mean:
|(3)|| Calculation of rollback rate. The
rollback rate shall be determined in the manner provided in this paragraph.
|(4)|| Advertisement of rollback rate, press
release and public hearing. The procedures for the advertising of the rollback
rate, issuing the required press release and holding public hearings shall be
as provided in this paragraph.
|(5)|| Certification to Commissioner
to accompany digest. Upon the submission by the tax receiver or tax
commissioner of the tax digest and accompanying certifications, the
Commissioner will make a determination of whether the recommending and levying
authorities have complied with the provisions of O.C.G.A. § 48-5-32.1
and this Rule before issuing an authorization to collect taxes pursuant to
O.C.G.A. § 48-5-345.
|(1)|| For any county that has or has fully
implemented a Comprehensive County-wide Revaluation Plan, the limitations
imposed by O.C.G.A. § 48-5B-1
shall be effective beginning with the 2010 tax year.
|(2)||During the county's Moratorium Period, the county's right to increase a property's value for any later tax year is limited as set forth in subsections (c) through (g) of O.C.G.A. § 48-5B-1.|
"Assessment contractor" means a person or individual who contracts with a county to render advice or assistance to the county board of tax assessors in the assessment and equalization of taxes, the establishment of property valuations, or the defense of such valuations. Such contracted services may include timber appraisals, real and personal property appraisals, personal property auditing, and tax parcel mapping; but shall not include legal services, or clerical, and administrative services. Persons or individuals performing services as an Assessment Contractor must meet education requirements as set forth in Department regulations.
"Chief appraiser" means a fulltime member of a county appraisal staff who has received the designation of Appraiser III or IV from the Georgia Department of Revenue Georgia Certification Program for Tax Officials and who has been designated by such county board of assessors as chief appraiser.
"County appraisal staff" are individuals employed by a county to perform tax appraisals for the purpose of producing an annual ad valorem tax digest. The governing authorities of any two or more counties may execute an intergovernmental agreement to provide for the sharing of one or more individual appraisal staff members following consultation with the county boards of assessors.
"Designated county appraiser", as used in Georgia Code Section 48-5-267, means a county appraisal staff member who has earned the Certified Assessment Evaluator or Certified Personal Evaluator designation as conferred by the International Association of Assessing Officials or the Georgia Certified Appraiser designation conferred by the Georgia Association of Assessing Officials.
"Joint County Appraisal Staff" means individuals employed under an intergovernmental agreement between two or more counties to perform tax appraisals for the purpose of producing the annual ad valorem tax digests for each participating county subject to such intergovernmental agreement.