Monday, April 18, 2011

A Note from the Carroll County Tax Assessors Office

By Sandra S. Ferguson
Chief Appraiser

Carroll County residents will see some changes this year to the way the Tax Assessor’s office notifies them about the value assigned to their property, and like all new things, it’s going to be confusing to some who are used to the old system. But there’s good news: it’s really not that different than in years past.

Last year, the Georgia General Assembly passed the Property Tax Reform Bill (SB 346), which made changes to the existing tax code; these changes took effect at the beginning of this year.

Prior to 2011, property owners only received an assessment notice when they purchased their property or their property had been reappraised. If it hadn’t been reappraised, they didn’t receive an assessment. SB 346 changed that. Now, the Tax Assessor is required to send annual assessment notices to all taxpayers, regardless of whether the value of their property increased, decreased or remained the same.

Whereas in the past, simply receiving a notice likely meant that an individual’s property value had changed. Now, all landowners get a notice, even if the value of their property is exactly what it was the year before.

All notices will now also include an estimate of the property owner’s ad valorem tax bill for the current year, based on the previous year’s millage rate and the 2011 fair market value of the property. The actual bill, though, may be more or less than the estimate, and the estimate may not include all eligible exemptions.

Many property values are being reviewed and adjusted due to market conditions. However, some values will stay the same. The assessors’ office plans to mail the annual notice of assessment in mid-May.

All assessment notices will also include the name and phone number of the person at the assessor’s office who is responsible for handling the appeal and who can be contacted in the event of questions regarding the assessment and appeal process.

The Property Tax Reform Bill also mandates that assessment notices inform the taxpayer of their right to appeal the ad valorem tax values within 45 days from the date on the notice. Appeals then go to the Board of Equalization and finally Superior Court.

However, an appeal is not always the best option, as the assessed value of a property may be the same or even less than it was in previous years. Or you may have a recent certified appraisal. If the Carroll County Board of Tax Assessors’ assessment of the property value is determined by binding arbirtration to be correct, the taxpayer is then responsible for the clerk of superior court’s fee, as well as the fees and costs of the arbitrator.

Everyone at the Carroll County Tax Assessor’s office has worked hard to comply with the new law, and residents are encouraged to contact the office if they have any questions about the changes in the law or about their notice.

No comments:

Post a Comment