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2/1/10 Senate Majority Leader Chip Rogers
(R-Woodstock) today announced a much-needed overhaul of
Georgia’s property tax system. After collecting information and
input from property owners, assessors and local governments, Rogers presented a property tax assessment and
appeals reform bill with more than 40 changes to the tax system.
“The collection of taxes should be
fair, transparent, and easy to understand. Sadly, the property
tax in Georgia
accomplishes none of these things. This legislation attempts to
bring fairness to an unfair system,” said Rogers. “Georgians from all over the
state created this legislation. During my eight years I
have never witnessed an issue where everyone agreed the current
system is broken. We have had hundreds of suggestions for
change. The more than 40 changes represented in this bill
represent the will of the people and will bring needed relief to
property owners.”
Property values in Georgia
have fallen drastically over the past few years. Assessed
values have not kept pace, resulting in property taxes for many
property owners being artificially high.
Rogers
created and chaired the Property Tax Assessment Committee to
look into the issue. Homeowners, business owners, tax
assessors, and property lawyers testified to present the flaws,
challenges and suggested solutions to the system. As a
result, Rogers worked with
everyone in the industry and achieved bi-partisan support to
overhaul Georgia’s
property tax system.
“Ultimately, the property tax must
be eliminated. However, the political will for a complete and
drastic repeal is not possible at this time. That sort of change
takes place gradually and this is just the beginning,” said Rogers.
Changes to the assessment and
appeals system include year-round assessment appeals, all
comparable sales including foreclosures and banks sales must be
applied, and the “view factor” will be eliminated as a way to
determine value. The proposed changes to assessments and
appeals relieve burdens from property owners, but also achieve
efficiency for the process and for county governments.
Property Tax Assessment & Appeals
Reform Highlights
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Year-round property assessment appeals
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Every property shall receive notice of assessment every year
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Statewide uniformity of assessment notice & appeal forms
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Sales price of “Arms-Length” transactions shall be maximum
assessed value for following tax period
- Tax
assessor shall apply all comparable sales including
foreclosures and bank sales
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Allow counties to accept payment plans for property taxes
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Allow for Commercial Appraisers to substitute for Board of
Equalization on Commercial properties
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Establish time limits for assessor action in response to
appeals
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Department of Revenue shall update assessor guidelines and
training no less than once every five years and all info
shall be placed online
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View Factor shall not be used to determine value
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Unanimous vote by Board of Equalization members required to
increase assessed value
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Current Use and not “Highest and Best” value shall be used
to determine current assessed value
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Sen. Chip Rogers serves as Senate Majority
Leader. He represents the 21st Senate District which includes
portions of Cherokee and Cobb counties. He can be reached
at his office at 404.463.1378 or by email at
chip.rogers@senate.ga.gov.
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