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Attention: The Banks County property appraisal staff will be reviewing residential, agricultural, and commercial properties throughout the county for the 2017 digest year. Our appraisal staff will have proper identification and will be driving a county vehicle. Your cooperation is appreciated and very helpful. Thank You.


Banks County
Board of Tax Assessors

150 Hudson Ridge
Suite 6
Homer, Georgia 30547

(706) 677-6223
(706) 677-6218 (fax)

Monday - Friday
8:00am - 5:00pm
 

Nancy Sims
Office Coordinator
Conservation Use
Homestead Exemptions


Rachel Bond
Personal Property
MV Appeals


Geter Owens, Jr.
Real Property Appraiser
Real Property Returns
Field Reviews


Traci Banks
Administrative  Assistant
Manufactured Housing



GIS/ Parcel Mapping

Guy Rogers
Chief Appraiser
BANKS COUNTY BOARD OF ASSESSORS

Mission:
The mission of the Banks County Board of Assessors and Appraisal Staff is to appraise all taxable property at 100% Fair Market Value in a fair and impartial manner and to administer the property tax laws of the State of Georgia fairly and efficiently in order to promote public confidence and compliance, while providing excellent customer service to the citizens of Banks County.

VIEW PROPERTY INFORMATION ONLINE. Please keep in mind that the property data contained on this site is intended for information purposes only. It is based on the best information available at the time of posting and is not warranted. The property data may not reflect the most current records. If you have questions regarding specific property information, please contact our office directly at 706.677.6223.

Tags, Property Tax Billing, and Tax Collection questions should be directed to the Tax Commissioner's Office. Recorded deeds and plats of property are available in the Clerk of Superior Court's Office  at 144 Yonah-Homer Road, Homer, GA 30547. For GIS and Parcel Mapping, please contact the GIS/Mapping Department.

The 2016 Assessment Notices for both Real Property and Personal Property were mailed May 11,2016. If you wish to file an appeal, you must do so in writing no later than 45 days after the date of this notice, which is June 24,2016. If you do not file an appeal by this date, your right to file an appeal will be lost. Appeal forms are available at the Banks County Tax Assessors Office or the forms can be downloaded here. For more detailed information on the appeal process, please see the information below under the Appeals section.

Undeliverable 2016 Assessment Notices
Undeliverable Assessment Notices are assessment notices that were returned by the United States Postal Service as being undeliverable. Every attempt has been made to determine the correct mailing address and in some cases re-mailed only to have some notices returned again. The following list is all those assessment notices which have been returned so far and considered undeliverable. Per Georgia Code Section 48-5-306, undeliverable assessment notices for Real Property can be viewed HERE. Undeliverable assessment notices for Personal Property can be viewed HERE. These notices were undeliverable as of August12,2016
FAQ: What is the process for valuing rural land?

Services:
 Appraisals and Assessments:
Under the Georgia Revenue Codes, the Board of Tax Assessors is responsible for appraising and assessing all residential, commercial, and personal property in the county for the purpose of producing an acceptable annual property tax digest. Property is appraised at fair market value then assessed at 40 percent of that value.

The Board of Tax Assessors was established in 1913 by Georgia law (Ga. Code 48-5-290). It consists of three to five members appointed by the County Governing Authority. Banks County has a three-member board including Len Dalton, Chairman; Sam Moon, member; and Martha Threatt, member.

The Assessors are charged with establishing the fair market value of the taxable real and personal properties in Banks County. Fair market value means "the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm's length, bona fide sale." The Board of Assessors does not create property values. Assessors and appraisers merely interpret what is happening in the market place. The appraised value is the estimate of what the property is worth.

Please see the links below for more information, or simply scroll down:
Property Tax Returns:
Please be advised that the dates to make Property Tax Returns are from January 1 to April 1 each year. You may submit your current estimate of property value during this time to request a review of your property. Please keep in mind that Property Tax Returns are not considered an appeal. The time in which you can appeal your property value is within 45 days after a Notice of Assessment is issued. Notices of Assessment are sent to all real property owners each year, generally in May. Property values are assessed to the owner of the property as of January 1 of each year.

Click here for the Taxpayer's Return of Real Property.
Click here for the Taxpayer's Return of Personal Property
(Business, Marine, Aircraft, Freeport Exemption)

January 1 to April 1 is also the time to submit applications for specialized assessments including Conservation Use Valuation Assessment applications and Forest Land Protection Assessment applications.

Georgia law provides a procedure for filing property tax returns and property tax appeals at the county level. Taxpayers may file a property tax return (declaration of value) in one of two ways:
  • By paying taxes in the prior year on their property the value which was the basis for tax becomes the declaration of value for the current tax year (O.C.G.A. 48-5-20), or
  • By filing a PT-50R, PT50P, PT50A or PT50M return of value between January 1 and April 1. In some counties property tax returns are filed with the county tax commissioner and in other counties returns are filed with the county board of tax assessors. In Banks County, both Real Property and Personal Property returns are filed with the Tax Assessor's Office.

Access Notification to Property Owners and Occupants:
In accordance with OCGA 48-5-264-1, please be advised that the Banks County Appraisal Staff maybe visiting your property. The purpose of these visits may be in response to a return, appeal, site improvement permit, homestead exemption application, conservation use application or a routine review of your property. The appraisal staff will only gather necessary property information and take photographs as needed. If the owner/occupant is not home at the time of the visit, a door hanger or business card will be left indicating the visit.

The appraisal staff will have a photo id and will be driving an appropriately marked vehicle. If there is a question of identity of the staff person or if there are any other questions regarding this visit, please contact the Banks County Tax Assessors office at 706.677.6223.
Appealing Property Valuations:
Each year the Tax Assessors Office conducts market value analysis on all taxable real properties. Properties are typically researched in groupings by neighborhood, property type, and property use. Market analysis procedures are mandated by Georgia state law and the Georgia Department of Revenue (O.C.G.A. 48-5-340). If sufficient market information is available and the analysis indicates that our appraised values are out of line with the market, we update values across whole groupings or classifications, such as neighborhood or property type and use.

All taxable real property will receive an Annual Notice of Assessment. A change made to the value will be reflected on this notice. The notice informs the property owner of the fair market value as calculated by Board of Tax Assessors and the appraisal staff, as well as provides the property owner the assessed value (40 percent of the fair market value) of their property (O.C.G.A. 48-5-7). The annual property tax bill will be based on the assessed value (40 percent of the fair market value) unless subsequently adjusted following an appeal.

If the owner of a property disagrees with the value on the Annual Notice of Assessment, they have 45 days from the date on the Notice of Assessment to file an appeal. The owner can appeal on the basis of taxability (i.e., the owner believes the property should be exempt from taxation), value, or values being assessed non-uniformly.

Click here for the appeal form.

As soon as your appeal is received, the following will happen:
  • The appraisal staff will review your appeal.
  • If the appraisal staff elects to make a change in your valuation, you will receive another written Change of Assessment Notice called a 30-day notice.  If you are dissatisfied with the revised appraisal, you have 30 days to appeal the revised appraised value to the Board of Equalization (BOE). By responding that you do not accept the changes, your information will be forwarded to the Clerk of Courts to schedule your hearing.  The Clerk of Superior Court will notify you by mail of your scheduled hearing date.  You must be present and prepared for the hearing.
  • If the appraisal staff does not make any adjustment in your appraisal, you will be notified that your appeal will be forwarded to the next level based on your selected hearing type.
  • The Clerk of Courts will notify you by mail when you are scheduled for your hearing.
  • When the date and time of the hearing arrives, you will have an opportunity to present your case. The County appraiser will also attend the hearing and will present supporting documentation concerning the County’s appraisal of your property. The County’s appraisal is based on market and cost information occurring between January 1 and December 31 of the prior calendar year. At the end of a hearing, both you and the county appraiser may stay for the deliberations between the Board of Equalization members, but you and the county appraiser must refrain from presenting any further evidence or discussion. The Board of Equalization then deliberates privately and makes a decision. Both you and the Board of Assessors will be notified in writing of the official ruling.
If you are dissatisfied with the Board of Equalization/Hearing Officer ruling, you can appeal to the next level in Superior Court.  Arbitration rulings cannot be appealed to Superior Court.

APPEALS PROCESS GRID

Please note: Property owners received their 2014 tax bill from the Tax Commissioner’s Office in September 2014. If your property was under appeal at that time, a property tax bill was issued to you by the Tax Commissioner’s Office with a temporary value. This temporary value is determined by taking the lesser of either last year's value OR 85% of our current year original notice value.This bill was due by the due date on the bill. Once your property appeal is settled, the Tax Commissioner’s Office will determine if a supplemental bill or a credit is required depending on the final appeal value decision. Please contact the Tax Commissioner’s Office for further information about your tax bill 706.677.6204.
Exemptions & Applications:
Certain persons are eligible for certain homestead exemptions from ad valorem taxation. In addition to the regular homestead exemption authorized for homeowners, certain elderly persons are entitled to additional exemptions. The full law relating to each exemption must be referred to in order to determine eligibility for the exemption. If you are eligible for one of these exemptions and are not receiving the benefit of the exemption, you must apply for the exemption in order to receive the exemption.  For more information about the Local Ad Valorem Exemptions in Banks County please contact our office. Exemptions FAQ's Page

Homestead Exemption Applications may be filed with our office at any time. They must be filed by April 1 to be applicable for the current tax year.

Per HB 916, there is no acreage limit for applying for a Conservation Use Exemption as of May 1, 2012. For applications on 10 acres or less, however,  there is a requirement for substantial proof of bona fide agricultural use. Additionally, 2.0 acres along with a residence shall be excluded from all Conservation Use Covenants (new or renewal) applied for after May 1, 2012.  Conservation Use Application

Mailing Address Change Form
 Banks County Board of Tax Assessors:
The Banks County Board of Tax Assessors holds regular meetings on the second Wednesday of each month at 10:00 AM in the Wilson Shoals Training Room of the Banks County Courthouse Annex.

The current members of the Board of Tax Assessors are: Len Dalton, Martha Threatt and Sam Moon pictured on the right. If you have any questions regarding these meetings, please contact the Banks County Tax Assessor's Office at 706.677.6223.

If you would like to appear before the Board of Tax Assessors, please complete this form, print it with any supplemental documents, and submit the packet to the Tax Assessor's Office in person or by mail at 150 Hudson Ridge, Suite 6  Homer, GA 30547. Requests to be placed on the agenda of the Board of Tax Assessors must be received by Thursday at 5:00 PM prior to the scheduled Wednesday meeting. Please keep in mind that depending on the request or issue to be discussed, the request may require being heard at a later scheduled meeting.
 
Personal Property Tax Returns:
We accept Personal Property Tax Returns from January 1 to April 1. If you own a business with furniture, fixtures, machinery, equipment, and/or inventory, an airplane, or a boat and/or motor, you must file a return. You are responsible for reporting all taxable personal property or penalties will be assessed. We mail Personal Property Tax Return forms as a courtesy, but not receiving one does not relieve your responsibility for filing a return. Important notice: Metered mail is not accepted as proof of timely filing of a tax return or appeal.  Only the USPS cancellation stamp or certified mail tracking will be considered when determining if either has been filed on time.  In the case that the Tax Assessors’ Office considers a tax return or appeal as being filed late, the burden of proof falls on the taxpayer.

Reviews: The purpose of a review is to determine if a property owner has correctly and fully completed their return and reporting schedules. It is based upon the good faith disclosures of the property owner and information that is readily ascertainable by the appraisal staff. The examination should include a comparison of the current return information with return information from prior years. The appraiser should contact the owner or their agent by an on-site visit, telephone call or written correspondence to attempt to resolve any questionable items. Returns with unresolved discrepancies, unexpected values or incomplete information could be escalated into an audit.

Audits: The purpose of an audit is to gather information that will allow the appraiser to make an accurate determination of the fair market value of the property owned by the property owner and subject to taxation. An audit is an examination of the records of the property owner to make an independent determination of the fair market value of such property where such determination does not solely depend upon the good faith disclosures of the property owner and information that is readily ascertainable by the appraisal staff. Accounts subject to audit generally include three (3) tax years.

Personal property valued at $7,500 or less is automatically exempt from ad valorem taxes. The property, however must be returned, valued, and entered on the tax digest. Owners of personal property with a value of less than $7,500 receive no bill.

Policy & Procedures for Personal Property
 
Manufactured Housing Digest (Prebills):
Prebilled Manufactured Homes are manufactured homes that either have not been detitled or that do not have or qualify for homestead exemption. These manufactured homes are placed on their own digest, are considered a different type of property than real or personal property, and are billed earlier in the year (generally in January/ February) than those properties listed on the regular digest. The following facts apply to prebilled manufactured homes:
  • On or before January 5th of each year, the Board of Assessors meets to approve the current year’s prebill digest.
  • On or before January 5th of each year, the prebill manufactured housing digest is forwarded to the Tax Commissioner.
  • Appeals can be filed on a manufactured home within 45 days of the date on the prebilled manufactued housing tax bill or by May 1st (Whichever occurs later).
  • A temporary tax bill shall be issued for every manufactured home which is under appeal.
  • Once the tax assessors office has reached a determination regarding an appeal, it has 10 days to notify the tax commissioner of the final assessment.
  • If no appeal has been filed and a manufactured home owner believes that the tax on the manufactured home has been erroneously or illegally assessed or collected, the owner may file a request for a refund. The request may be filed within 3 years of the date of the payment of the taxes in question. Only errors of fact or law which have resulted in erroneous or illegal taxation shall be considered. A mobile home owner’s claim based on mere dissatisfaction with an assessment SHALL NOT constitute that assessment was erroneous or illegal and is not subject to a refund.

Motor Vehicle Appeals:
The Georgia Department of Revenue produces an estimate of value, which is required for use in determining the amount of “title tax” you owe upon the transfer of a vehicle. Effective January 1, 2014, the new title tax increased to 6.75 percent. On January 1, 2015, according to the statutory formula, the TAVT rate increases from 6.75% to 7%.  Any motor vehicle with a date of purchase of January 1, 2015, or later, as stated on the Certificate of Title Application (Form MV-1), will be subject to the 7% rate If you disagree with the value used, you must appeal to the Board of Assessors within 45 days of the payment of the tax.

Please use the state’s PT311A-MV form to start the process. Submit copies of the registration documents and photos of the vehicle along with the completed appeal form. Photos need to include all four sides, inside, damage (if any), and odometer reading. If this vehicle was recently purchased, please include the purchase price on the appeal form or provide a copy of the bill of sale. The appeal package may be mailed or physically delivered to the Assessors’ Office. You may also schedule a visit to our location for a physical inspection. For more information, please call 706.677.6223 or email Rachel Bond.

Motor Vehicle Appeal FAQ's Page
 
Property Tax Facts:
Property tax is an advalorem tax based upon the value of property, both real and personal. Real property is defined as land and generally anything that is erected, growing, or affixed to the land. Personal property is boats, airplanes, business inventory, and any equipment, furniture, and fixtures needed to run a business. The amount of taxes owed on these properties is determined by their value.  Ad valorem is a Latin term that means “according to value”.

In Georgia the property tax system is a multi-level, complex structure that sometimes results in a great deal of misunderstanding by the public, the media and even the policy makers.  The property tax process involves two different functions which include estimating property values and setting a millage rate that provides the tax funds to meet budgets.

Property taxes play an important role in contributing to the quality of life and they are levied to make up the difference between all other revenues received and the total revenues needed to fund essential services for Banks County Government and the Banks County Board of Education.  These governmental organizations provide roads,  fire and police protection, library services, parks and recreation, emergency management, planning and zoning, economic development, schools and education, public health, entertainment, and other vital services from which all of us benefit directly and indirectly.

There are several key participants in the property tax process beginning with county government. They are the Board of Commissioners, the Board of Tax Assessors, and the Tax Commissioner.  Each of those groups plays a vital role in the overall property tax process.

The Board of Commissioners are responsible for providing the funds, or budget, that actually pays for the services previously mentioned.  They are also required by state law to appoint the Board of Tax Assessors, an independent body responsible for estimating property values.  State law also requires the commissioners to provide county funds to finance and administer the property tax process.  This includes the operation of the Board of Assessors and all appraisal functions, appeal activities, and tax collection.  The Board of Commissioners, however, does not have any role in the appraisal or assessment of property other than making appointments and funding the process.  And, while the county commissioners appoint the Board of Tax Assessors, state law provides that the Board of Tax Assessors operates independently.

Another participant in the property tax process is the Tax Commissioner, an elected county constitutional officer, who compiles the county tax digest for state review and approval. The Tax Commissioner sends tax bills and collect taxes for counties, for schools, and many times for the cities that levy property taxes. The Tax Commissioner, however, has no role in property appraisal and no role in setting the county budget or millage rate.
 

FAQ's Regarding Notices of Assessment and the Appeals Process:
Q: What if I do not agree with the value of the my annual notice of assessment?
A: When you receive the Annual Assessment Notice from our office in May, you will have 45 days to appeal if you do not agree with the Current Year Value displayed. You may simply write a letter (or download an appeal form) telling us that you are appealing, and if possible, explain why you disagree with our value. Please include the following information in your letter of appeal:
  • Parcel Identification Number as found on the Annual Notice of Assessment
  • Property Address
  • Your daytime phone number
  • Your intention to appeal to either: Board of Equalization, Hearing Officer, or Arbitration
  • (The description of each of the aforementioned is provided below)
  • Any supporting documentation you may have as to why you disagree with our value. Your letter of appeal must be hand-delivered or POSTMARKED BY THE U.S. POSTAL SERVICE by the Appeal Deadline date shown on the Notice to insure acceptance as a timely appeal. Late appeals will not be processed. We do not accept emailed appeals.Faxed appeals must be followed up by an original of the fax or the appeal is not considered valid.
TEMPORARY VALUE: Georgia Law provides that when a property is under appeal it is not billed at the current year's value, but at a temporary value until the appeal is settled. This temporary value is determined by taking the lesser of either last year's value OR 85% of our current year original Notice value. If you file an appeal, your property tax bill will reflect the temporary value as described above. Once your appeal is final and the value of your property has been established, this temporary value will be removed and you will automatically be issued either a refund or an additional bill, whichever the case may be, with interest if applicable.
Q: Who is on the Board of Equalization?
A: The Board of Equalization is a three-member panel made up of Banks County property owners. Each board member has attended at least 40 hours of training in property tax laws and appraisal. The Board will have reviewed your letter of appeal, and will listen to your presentation, and they will listen to the county appraiser. The Board will then render an independent decision as to the value of the property, and you will be notified of this decision in writing. Either party may appeal to Superior Court within 30 days of the BOE decision. Fees will be required if you appeal to Superior Court.
Q: Can I appeal to a Hearing Officer for my property?
A: Appeals to a Hearing Officer are limited to non-homestead exemption properties, the value of which is in excess of $1 million. There is no cost to you for filing to a Hearing Officer unless you hire an agent to represent you.

The taxpayer must state the grounds for appeal which are limited to VALUE or UNIFORMITY. Hearing Officers must be either state certified general real property appraisers or state certified residential real property appraisers, and be approved by the GA Real Estate Commission and the GA Real Estate Appraisers Board. Hearing Officers must attend required training at his/her expense.

The Board of Tax Assessors (BTA) has up to 90 days to review the appeal and notify the taxpayer of its decision. The taxpayer has 30 days to notify the BTA if he/she is not satisfied with its decision. Upon receipt of such notification, the BTA has 30 days to send the appeal to the Clerk of Superior Court for scheduling a hearing. If the Clerk cannot find a Hearing Officer, the appeal shall be moved to the Board of Equalization.

At the conclusion of the hearing, the Hearing Officer shall notify both parties of the decision verbally and shall send the decision in writing. Either party may appeal to Superior Court within 30 days of this decision..
Q: What does it mean to request binding arbitration?
A: Within 10 days of receiving your appeal to Binding Arbitration, the Board of Tax Assessors will send an acknowledgment to you stating your requirement to provide us, at your expense, a certified appraisal of your property prepared by a qualified appraiser. Also, you will be required to submit a filing fee of $207.50. You will have 45 days to submit your certified appraisal and your $207.50 filing fee. Upon receipt, the Board of Tax Assessors must either accept or reject your appraisal. If we accept your appraisal this will become the final value, the appeal will be resolved, and we will return your check for $207.50. If we do not accept your appraisal, within 45 days we must certify your appeal to the Clerk of Superior Court with your filing fee of $207.50. If we do not act within 45 days, your certified appraisal shall become the final value.

Within 15 days of filing the appeal with the Clerk of Superior Court, the Chief Judge shall issue an order authorizing the arbitration. Within 30 days of his/her appointment, the arbitrator will schedule the time and location of the hearing.

Special Assessment Programs: (Click to Expand)
There are special assessment programs available to taxpayers. These special programs include but are not limited to:
  • Preferential Agricultural Property
  • Conservation Use Property
  • Forest Land Protection Act
  • Residential Transitional Property
Click the section below to review more about each program.
Preferential Agricultural Property: (Click to Expand)
O.C.G.A. 48-7-7.1 provides for the assessment of bona fide agricultural property at 75 percent of the assessment of other property. This means that this type of property is assessed at 30 percent of fair market value rather than 40 percent.  Property that is devoted to the production of bona fide agricultural products includes:  agriculture, horticulture, floriculture, forestry, dairy, livestock, poultry, apiary, and all other forms of farm production.  Property that qualifies for this special assessment must be maintained in its current use for a period of ten years. Please be advised that this is not the same as Conservation Use Assessment. January 1 to April 1 is the time to submit applications for specialized assessments.  
PREFERENTIAL AGRICULTURAL ASSESSMENT
Conservation Use Property: (Click to Expand)
What is Conservation Use Assessment?  https://dor.georgia.gov/conservation-use-assessment
Owners of agricultural land, timberland and environmentally sensitive land may qualify for conservation use assessment under O.C.G.A. Section 48-5-7.4. The Georgia Revenue Commissioner has the responsibility of annually determining the values for ad valorem tax purposes of this type land and publishing rules and regulations to help county tax assessors determine the values of property that qualify for conservation use assessment. 

Conservation use property is assessed at 40% of current use value which gives a reduced assessment to the owner of this type property when compared to other property assessed at 40% of fair market value. This favorable tax treatment is designed to protect these property owners from being pressured by the property tax burden to convert their land from agricultural use to residential or commercial use, hence the name "conservation use" assessment. In return for the favorable tax treatment, the property owner must keep the land undeveloped in a qualifying use for a period of ten years or incur stiff penalties. Owners who breach their conservation use covenant must pay back to the taxing authorities twice the savings they have received over the life of the covenant up to the point it was breached.

January 1 to April 1 is the time to submit applications for specialized assessments or in lieu of an appeal during the 45 day period after receiving your notice of assessment in May. Please contact our office for specific questions at 706.677.6223. 
CUVA APPLICATION
ENVIRONMENTALLY SENSITIVE APPLICATION
Forest Land Protection Act: (Click to Expand)
The GEORGIA FOREST LAND PROTECTION ACT OF 2008 (O.C.G.A. 48-5-7.7) provides for an ad valorem tax exemption for property primarily used for the good faith subsistence or commercial production of trees, timber, or other wood and wood fiber products and excludes the entire value of any residence located on the property. Forest land conservation use property may include land that has been certified as environmentally sensitive property by the Department of Natural Resources or property that is kept in accordance with a recognized sustainable forestry certification program.  The property may have secondary uses such as the promotion, preservation, or management of wildlife habitat; carbon sequestration in accordance with the Georgia Carbon Sequestration Registry; mitigation and conservation banking that results in restoration or conservation of wetlands and other natural resources; or the production and maintenance of ecosystem products and services such as, but not limited to, clean air and water. 

This 15-year covenant agreement between the taxpayer and local board of assessors is limited to forest land tracts consisting of more than 200 acres when owned by an individual or individuals or by any entity registered to do business in Georgia.  Property that qualifies for forest land conservation use assessment and that is already receiving preferential or current use assessment can be changed one time to a forest land conservation use covenant without penalty.

January 1 to April 1 is the time to submit applications for specialized assessments or in lieu of an appeal during the 45 day period after receiving your notice of assessment in May.
FLPA APPLICATION
Residential Transitional Property: (Click to Expand)
Property can be assessed at its current use value, rather than fair market value, when it is used for residential purposes but located in an area that is changing to, or being developed for, a use other than residential. Property must qualify for homestead exemption in order to qualify for this exemption. RESIDENTIAL TRANSITIONAL APPLICATION
Timber: (Click to Expand)
Any person who sells or harvests standing timber and any purchaser of standing timber should file a report of timber sale or harvest.

The "sale" of standing timber as defined by O.C.G.A. 48-5-7.5 is the "arm's length, bona fide sale of standing timber for harvesting separate and apart from the underlying land and shall not include the simultaneous sale of a tract of land and the timber thereon."  There are three types of sales and harvests that are taxable:

Lump Sum Sales: This report must be completed by purchaser. The seller must remit to the purchaser, at the time of sale, a negotiable instrument for the taxes due. The purchaser must remit the taxes and this form to the Tax Commissioner within 5 business days of purchase. The purchaser must also give a copy of this form to the Board of Tax Assessors at the time of remittance. The purchaser is personally liable for the tax if it is not paid by the seller. Seller and Purchaser must sign Form PT-283T.

Unit Price Quarterly Report: Purchaser must complete, sign and submit two copies to seller and one copy to Board of Tax Assessors within 45 days after end of quarter. Seller must sign and submit one of the copies to Tax Assessors within 60 days after end of quarter. Seller will be billed by the Tax Commissioner for taxes due.

Owner Harvest: Owner must complete and submit one copy to Board of Tax Assessors within 45 days after the end of the quarter. Ad Valorem taxes shall be paid by the landowner as provided in subsection (h) of O.C.G.A. 48-5- 7.5 (h) and shall be calculated by multiplying the 100 percent fair market value of the timber times the millage rate applicable for the previous calendar year.
Appraisal Procedures Manual: (Click to Expand)
In 1997 the Georgia General Assembly passed into law Sec. 48-5-269.1 of the Official Code of Georgia Annotated (O.C.G.A.), which directed the Revenue Commissioner to provide local tax assessing officials with uniform procedures to be used in the appraisal of all real and personal property for property tax purposes. The official proposed rules for the Appraisal Procedure Manual were adopted on September 17, 1999. These rules became effective on October 10, 1999.

Appraisal Procedure Manual Rules



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