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Friday, November 20, 2009
Appraisal Department/Board of Assessors

8700 Hospital Drive - First Floor, Douglas County Courthouse
Douglasville, Georgia 30134
Phone: 770.920.7228

Chief Appraiser Benny Waldrop
Chief Appraiser Benny Waldrop 

NOTICE TO PROPERTY OWNERS AND OCCUPANTS

Georgia Law (OCGA 48-5, Section 265-1) requires property owners and occupants be provided reasonable notice prior to a site visit conducted by or on behalf of the Douglas County Tax Assessors' Office.

In accordance with this law, please be advised that, if you ask for a review of your property value, an appraiser may come to your property for a site visit. The purpose of this visit is to update the information on the property record card which will enable our office to more accurately determine fair market value and/or make other determinations as required by law.
  • We are currently visiting properties that have been appealed to either the Board of Assessors or binding arbitration.
  • Inspections of displayed mobile home decals are currently being reviewed to be in compliance with Georgia Law (OCGA 46-5, Section 492).


Assessment and Appeal Process
Each year, the Board of Assessors assigns a value to real property (structures and land), personal property (boats, airplanes, business equipment, inventory, etc.), and mobile homes in accordance with the laws, rules and regulations established by the State of Georgia and its Department of Revenue. These appraised values are "fair market values", that is, what the property could expect to sell for if it was sold during the year. Each property owner will receive an assessment notice if his or her property value changes or if a return is filed with the Tax Commissioner's office between January 1st - April 1st (filing a return, or taxpayer's statement of value, ensures an assessment notice will be sent, which establishes appeal rights).

Once assessment notices are mailed (sometime between April 15th and June 1st), the property owner should review the value listed on the notice. If they disagree with the fair market value, they have 45 days from the date of the notice to file an appeal with the Appraisal Department. Property owners should request a copy of their property record card to review for accuracy (comparable property values and sales are also available in the Appraisal Department). At the time of appeal, the property owner has the option of arbitration instead of the normal appeal process. If arbitration is chosen, an arbitrator settles the appeal and the costs incurred are divided between the County and property owner.

When an appeal is filed, the Board of Assessors will review the property value and notify the property owner in writing (21-day letter) whether or not a change has been made in the value.

If the value was found to be fair and the Board of Assessors makes no change, the appeal will be automatically forwarded to the Grand Jury-appointed Board of Equalization.

If the Board of Assessors made a change and the property owner accepts the new value, he does not need to do anything - the appeal will be withdrawn at the end of the 21-day period. However, if the property owner does not agree with the change and wishes to further the appeal, he must notify the Appraisal Department within the 21-day period. The appeal will then be forwarded to the Board of Equalization.

The Board of Equalization will schedule a hearing date for each appeal and the property owner will be notified by mail of the hearing date and time. It is recommended that the propeerty owner attend the Board of Equalization hearing and be prepared to present information to support the property owner's opinion of fair market value. Once the Board of Equalization has made a decision, the property owner again has two options. If the property owner agrees with the decision, he does not need to do anything. The appeal will be settled at the Board of Equalization value. However, if the property owner or Board of Assessors does not agree with the decision, either party can appeal this decision to the Superior Court within 30 days of the decision date (the property owner must notify the Assessors' Office in writing that he wishes to appeal this decision to the Superior Court). The property owner is required to pay a filing fee to the Clerk of Superior Court, Douglas County.

Motor Vehicles
The Georgia Department of Revenue establishes values for motor vehicles each year. The deadline to file an appeal is the same as the deadline listed on the tag bill.

Specialized Assessment Programs
Conservation Use Property
A ten-year covenant that can provide some relief from property taxes to certain qualifed, active agricultural properties. Property that is eligible:
  • 2000 acres or less of a single owner (ownership must qualify)
  • primary purpose must be good faith production of agricultural or timber products (includes subsistence farming)
  • environmentally sensitive property (must be certified by the Georgia Department of Natural Resouces)

Residential Transitional Property
A ten-year covenant that can provide current use assessment for residential property located in a transitional area. Property that is eligible:
  • property must be owner-occupied single-family residential located in a transitional area
  • value must have been changed to a level higher than that of residential property in the area as a result of its location in a transitional area

Preferential Tax Assessment for Agricultural Property
Ten-year covenant in which the property is assessed at 30% of fair market value rather than 40% for tax purposes. Property that is eligible:
  • 2000 acres or less of a single owner (ownership must qualify)
  • property must be tangible real property devoted to bona fide agricultural purposes

Rehabilitated Historic Property
Reduced assessment for property that has been or is in the process of substantial rehabilitation. Eligibility requirements include:
  • property must qualify for listing on the Georgia Register of Historic Places
  • Rehabilitation must meet standards as provided for in the Georgia Department of Natural Resources regulations
  • property must be certified by the Georgia Department of Natural Resources as being eligible for preferential assessement

Landmark Historic Property
Reduced assessment for property that has been certified by a local government as landmark historic property. Eligibility requirements include:
  • property must be registered on the National or Georgia Register of Historic Places and be so certified by the Georgia Department of Natural Resources
.

Douglas County Board of Assessors
Bill Ash, Chairman
James Stanley, Vice-Chairman
Tom Warren
James Weeks
Bryce Williams


Appraisal Department Staff Management

Benny Waldrop, Chief Appraiser
Sherri Crocker, Assistant Chief Appraiser
Lynn Corkill, Appraisal Supervisor

A new collaborative website that merges Tax, Assessment, and GIS data is coming in June!

Check back with www.celebratedouglascounty.com for official announcement...

...and in the meantime, continue using our existing Interactive Map for property searches and tax info.

IMPORTANT LINKS
- Georgia Department of Revenue Home Page
Personal property forms are available from this link

- Georgia Department of Revenue Local Government Services Division

- New Interactive Map (Property Taxes/Assessments/Maps
Search and view property records (ownership, values, sales, etc.)

DOWNLOADABLE DOCUMENTS
Assessment and Appeal Process - 92.1KB test document

Policies and Procedures for Splitting and Combining Real Property in Douglas County - 90.8KB

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