Property tax administration 2022 annual report.

2023
PROPERTY TAX ADMINISTRATION ANNUAL REPORT
GEORGIA DEPARTMENT OF REVENUE
2022 ANNUAL REPORT

Frank M. O'Connell
Interim State Revenue Commissioner
Georgia Department of Revenue
1800 Century Boulevard, NE | Atlanta, Georgia 30345
January 17, 2023
Governor Brian P. Kemp The Georgia General Assembly The Department of Agriculture The Georgia Agricultural Statistical Service The State Forestry Commission The Department of Natural Resources The University of Georgia Cooperative Extension Service The House Committee on Ways and Means The House Committee on Natural Resources and Environment The Senate Committee on Agriculture and Consumer Affairs The Senate Committee on Finance
Greetings:
I am delighted to provide the Georgia Department of Revenue's (Department) 2022 Property Tax Administration annual report. This report has been developed by the Department for the purpose of fulfilling the Commissioner's responsibility pursuant to the requirements of O.C.G.A. 48-5-349.5, 48-5-7.1, 48-5-7.4 and 48-5-7.7. It is hoped that this document will enhance understanding of Property Tax Administration in Georgia.
The staff of the Local Government Services Division and I look forward to working with you and are available to provide more information or clarification of this report upon request. A copy of this report is also available at https://dor.georgia.gov/local-government-services/digest-compliancesection/property-tax-administration-annual-report
Respectfully submitted,
Frank M. O'Connell Interim State Revenue Commissioner

Table of Contents
Highlights of the Annual Report ..............................................................................................................1 Reporting Requirements ...........................................................................................................................5 Digest Review Procedures .........................................................................................................................6
Table 1: Review-Year Counties Cited for Deficiencies..................................................................7 Figure 1: Average Level of Assessment ........................................................................................10 Figure 2: Average Level of Uniformity .........................................................................................10 Figure 3: Average Level of Assessment Bias................................................................................10 Value and Revenue ..................................................................................................................................11 Figure 4: Total Assessed Value .....................................................................................................11 Figure 5: Average Millage Rate.....................................................................................................11 Table 2: 2022 Property Tax Mill Rates........................................................................................12 Figure 6: Comparison of Total Revenue....................................................................................... 16 Figure 7: 2021 Percentage of Total Revenue by Tax Type .......................................................... 16 Figure 8: 2021 County Tax Revenue by Property Class .............................................................. 17 Figure 9: Five-Year Comparison of County Tax Revenue ........................................................... 17 Figure 10: 2021 School Tax Revenue by Property Class ............................................................. 18 Figure 11: Five-Year Comparison of Total School Tax Revenue ................................................ 18 Performance Reviews of County Boards of Tax Assessors ..................................................................19 List of Counties Where Performance Reviews Occurred ............................................................. 20 Public Utilities ..........................................................................................................................................21 Figure 12: Change in Public Utility Digest Value ........................................................................ 22 Figure 13: Trend of Average Proposed Public Utility Equalization Ratios ................................. 22 Figure 14: Number of Public Utility Companies by Year ............................................................ 22 Table 3: 2021 Ratios Used to Propose 2022 Public Utility Assessments.................................... 23 Preferential Agricultural Assessment ....................................................................................................24 Table 4: Preferential Agricultural Assessment Fiscal Impact...................................................... 25 Table 5: Preferential Agricultural Assessment for 2021.............................................................. 26 Figure 15: Preferential Agricultural Total Tax Dollar. ................................................................. 31 Figure 16: Preferential Agricultural Assessed Value Eliminated ................................................. 31 Conservation Use Valuation....................................................................................................................32 Table 6: Conservation Use Fiscal Impact. ................................................................................... 33

Table 7: Conservation Use Valuation Assessment ...................................................................... 34 Figure 17: Conservation Use Revenue Shift................................................................................. 38 Figure 18: Conservation Use Assessed Value Eliminated............................................................ 38 Forest Land Conservation Use ...............................................................................................................39 Table 8: Forest Land Conservation Use Fiscal Impact & Valuation Assessment ....................... 40 Taxation of Standing Timber..................................................................................................................71 Figure 19: Statewide Timber Values .............................................................................................71 Figure 20: County and School Revenue from Timber...................................................................71 Table 9: 2020 Timber Revenue Reported on 2021 Tax Digests...................................................72 Georgia's Unclaimed Property Program...............................................................................................77 Unclaimed Property Deposit..........................................................................................................77 Percentage of Paid Claims ............................................................................................................ 77 Figure 21: Unclaimed Property Receipts .......................................................................................78 Figure 22: Unclaimed Property Paid Claims .................................................................................78

Highlights of the Annual Report
Digest Review The Revenue Commissioner continues to ensure uniformity and equalization between and within counties using the same procedures enacted in 1992, and in the manner prescribed in Article 5A of Chapter 5 of Title 48. O.C.G.A. 48-5-8 was amended in 2010 so that over five years between 2011 and 2015 the state levy phased out. Beginning in calendar year 2016, the state levy for ad valorem tax purposes is zero. In 2016, the statutory deadline for submitting the annual property tax digests changed from August 1st to September 1st (See O.C.G.A. 48-5-205). For 2020, sixty (60) counties submitted their 2020 tax digest by the September 1st deadline. For 2021, seventy (70) out of 159 counties submitted their 2021 digest by the September 1st deadline. The Department continues to encourage counties to achieve compliance with the law governing the digest submission due date.
Of the 53 counties falling in the 2021 digest review year and which underwent extensive review, 27 counties' ad valorem tax digests failed to meet state standards for approval. None of the 2021 review year digests were subject to the $5.00 per parcel penalty.
Assessed values increased from $492.6 billion in 2020 to $524.4 billion in 2021 or a 6.0% increase from the values reported in 2020. The 2021 average millage rate decreased to 27.51 compared to the 2020 average millage rate of 27.98.
Several graphs showing the trend of the level of assessment, uniformity, and assessment bias can be found on Figures 1 - 3 of this report.
1 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Performance Review In 2000, legislation was passed which provides that county governing authorities, by resolution, could request that the Commissioner conduct a performance review of the county board of tax assessors. Upon receipt of such a request, the Commissioner appoints a Performance Review Board consisting of 3 members: 1 member who is an employee of the Department of Revenue and 2 members who serve as county chief appraisers. Once appointed, the Performance Review Board performs a thorough and complete investigation of the board of tax assessors, including the technical competency of appraisal techniques and compliance with state law and regulations, and issues a report of its findings to the governing authority. Since 2003, the Department has completed Performance Reviews of 36 county boards of tax assessors. Additional information and a list of the counties where performance reviews have been performed can be found in the section on Performance Reviews of County Boards of Tax Assessors. Public Utilities
The statewide average equalization ratio1 for public utility property decreased from 38.28% in 2021 to 36.83 % for tax year 2022.
Equalization ratios for eighty-seven (87) of the 159 counties accepted were proposed at a ratio less than 40% for tax year 2022.
Figure 12 reflects the growth in the Public Utility Digest since 2016. A chart showing the trend of the state proposed average equalization ratio for public utility
property since 2016 can be found beginning on Figure 13 of this report. Figure 14 shows the fluctuation in the number of companies centrally assessed annually due
to mergers, acquisitions, or companies ceasing to conduct business in Georgia.
1Equalization Ratio - the level of assessment of centrally assessed property proposed by the State Board of Equalization and equal to the level of assessment of all other property valued by the local county board of tax assessors. O.C.G.A. 48-2-18.
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Preferential Agricultural Assessment
Since the implementation of Preferential Agricultural Assessment2 in 1984, the program continued to grow through tax year 2001. Since that time, the number of taxpayers participating in this special assessment program has steadily declined, a result of the increase in fair market values at the local level and the advantages of Conservation Use Valuation.
Tables 4 and 5 and Figures 15 and 16 depict the impact of Preferential Agricultural Assessment.
Conservation Use Valuation
Since the implementation of Conservation Use Valuation3 in 1992, the number of parcels in this program has risen steadily. The number of parcels enrolled in the program for 2021 is 194,883, representing the elimination of approximately $10.2 billion in value and total tax shift4 of approximately $271 million. These values are expected to increase as county boards of tax assessors perform revaluations.
Tables 6 and 7 and Figures 17 and 18 depict the impact of Conservation Use Valuation.
Forest Land Protection Act of 2008
The Georgia Forest Land Protection Act of 2008 provides current use assessment for tracts of forest land consisting of 200 or more acres if the property owner enters a covenant.
One significant difference between this program and the Conservation Use Assessment is the provision for the General Assembly to make an annual appropriation for forest land conservation use assistance grants to counties to offset the tax shift resulting from properties entered in this program. The grant formula is designed to reimburse local governments for one half of revenue reduction on the first 3% of digest value and 100% of the amount of revenue reduction that exceeds 3% of digest value.
Table 8 shows the number of properties enrolled in this program for 2021; the dollar amount of the revenue shift; and the amounts of grants due to local governments.
2 Preferential Agricultural Assessment - Bona fide agricultural property assessed at 75 percent of the assessment of other property or
at 30% of fair market value. O.C.G.A. 48-5-7 and 48-5-7.1.
3 Conservation Use Valuation - Bona fide agricultural property assessed at current use value rather than fair market value and developed
by the Department in accordance with O.C.G.A. 48-5-269.
4 Tax Shift - Providing property tax relief to a particular class of taxpayers through valuation reductions or exemptions, resulting in a higher tax burden for other classes of taxpayers. For example, agricultural property owners qualifying for Conservation Use Assessment are afforded an exemption equal to the difference between fair market value and current use value, while the property of residential, commercial, industrial, and other classes of taxpayers is assessed at fair market value only. Therefore, the other classes of taxpayers are bearing more of the tax burden.
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Timber Taxation Timber harvest values reported on the 2021 digests decreased from $668.7 million in 2020 to $646.5 million in 2021, a 3.33% decrease in value. The revenue decreased 2.0%, from $18.9 million to $18.5 million. Timber harvest values and revenue trends can be found on Figures 19 and 20 and Table 9. Unclaimed Property The responsibility for the administration of this program is also handled by the Local Government Services Division. The Disposition of Unclaimed Property Act (the Act) protects the rights of owners of abandoned property and relieves those holding the property of the continuing responsibility to account for the property. The type of property that is subject to the Unclaimed Property Act consists of wages, company liquidation proceeds, safe deposit boxes, money orders, uncashed checks, traveler checks, stocks and bonds. Under the Act, when someone holds property (holder) that belongs to someone else (lost owner) but has lost contact with the owner for a specified period (holding period), that holder must turn over (remit) the property to the State. The State serves as the custodian for any property remitted under the Act, allowing the owners or their heirs an opportunity to claim their property in the future. The information provided includes a five-year history on deposits, locatable deposits, and paid claims. Figures 21 and 22 depict the trends within the Unclaimed Property Program. Summary The Department desires to provide the legislature with all information necessary for the proper evaluation of legislative impacts and promulgation of property tax policies. It fully supports the initiatives of the General Assembly in providing tax relief to the elderly, authorizing special assessment programs and exemptions for certain categories of property, providing homeowner tax relief grants, and providing increased homestead exemptions that return value to the citizens of Georgia.
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Reporting Requirements
The Commissioner's responsibility for continuing to provide the General Assembly with the impact of property tax administration and continued enactment of laws created by legislation and administered by the Department of Revenue, Local Government Services Division, are as follows:
O.C.G.A. 48-5-342 requires examination of the digest of each county to ensure that all property valuations are reasonably uniform and equalized among the counties and within the counties. O.C.G.A. 48-5-349.5 requires a status report on this review process along with the Commissioner's observations regarding the progress of the counties in ad valorem tax administration. O.C.G.A. 48-5-7.1 requires submission of a report showing the fiscal impact of the law providing for the preferential assessment of tangible real property devoted to agricultural use. Qualified farm property is assessed under this program at 75% of the value which other tangible real property is assessed, and this report analyzes the effect of this program on taxpayers and levying authorities. O.C.G.A. 48-5-7.4 requires a report showing the fiscal impact of the law providing for conservation use assessment of certain agricultural properties attendant with this code section. Qualified farm property is assessed at its current use value based upon a table of values established by the Commissioner following specific legal procedures. This report analyzes the adverse fiscal impact, if any, on other taxpayers and levying authorities. O.C.G.A. 48-5-7.7 requires a report showing the fiscal impact of the law providing for current use assessment of properties enrolled in the Forest Land Protection Act of 2008 program attendant with this code section. Qualified forest land property is assessed at its current use value based upon a table of values established by the Commissioner following specific legal procedures. This report analyzes the adverse fiscal impact, if any, on other taxpayers and levying authorities.
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Digest Review Procedures
The Commissioner has been given the statutory duty in Article 5A of Chapter 5 of Title 48 to review county tax digests and provide guidance to county boards of tax assessors when adjusting property valuations to ensure uniformity and equalization5 of assessments for all property owners. The Commissioner has delegated the authority and responsibilities under these statutes to the Local Government Services Division.
O.C.G.A. 48-5-304 prohibits the Commissioner from approving any digest where the value in dispute exceeds certain stated thresholds or where evidence exists that the county substantially failed to comply with laws regarding valuation of property.
As directed by the legislature, the Commissioner has adopted a digest review cycle in which each county's tax digest is reviewed extensively to determine the level of assessment, uniformity and equalization in each property class.
In any given year, one third of the county tax digests undergo extensive statistical testing. Counties which do not meet the criteria as set forth in the statute and regulations are allowed an opportunity during the three-year cycle to correct any deficiencies by the next review year. The other counties that are not being extensively reviewed are examined for level of assessment to equalize the state levy and public utility assessments. The Commissioner approves a county's digest as being reasonably uniform and equalized if it meets certain standards.
For those digests submitted by counties in their digest review year, the Commissioner completes his review on or before August 1 of the following tax year or within 30 days of the date the ratio study results are provided by the State Auditor. Based upon this review, the Commissioner will approve a digest when it is found to be reasonably uniform and equalized by having met the following state standards:
The average level of assessment for each class of property meets the mandated state standard of 36% to 44%;
The average measure of overall equalization, the coefficient of dispersion6, meets the state standard of 15% or less for residential properties and 20% or less for all other property classes; and
The bias ratio, or statistical measure of price related differential7, meets the state standard of 95% to 110%.
5Equalization the adjustment of assessed property values in a taxing district in order to align the values with the actual sales price. 6The Coefficient of Dispersion - the statistical representation of equalization. 7The Price Related Differential - the statistical measure of assessment bias. This demonstrates whether lower- or higher- priced properties are more accurately assessed.
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Annually, one third of the counties are subject to measuring additional standards of statistical compliance. When measuring this compliance, the Commissioner utilizes information provided by the State Auditor from the sales ratio studies developed for each county. Each county's ratio study measures the statistical standards for level of assessment, uniformity and equalization.
The Commissioner conditionally approves the digest and assesses a penalty of $5 per taxable parcel of real property if a county's review year digest contains the same or similar deficiencies as the previous review year digest.
The 2021 digest review process was completed as directed in O.C.G.A. 48-5-343. As noted on Table 1, the review of the 53 counties that fell within the 2021 review year indicated that 27 counties were deficient. There were no counties assessed the $5 per parcel penalty for failure to correct prior digest deficiencies
Table 1: Review-Year Counties Cited for Deficiencies shows that 27 review year counties were deficient.

County Appling
Berrien
Brantley Bryan Catoosa
Charlton
Coweta Dade Dooly

Deficiency
The Residential Level of Uniformity The Residential Level of Assessment The Agricultural Level of Assessment The Commercial Level of Assessment The Industrial Level of Assessment
The Residential Level of Assessment The Agricultural Level of Assessment The Commercial Level of Assessment
The Industrial Level of Assessment
The Agricultural Level of Assessment The Commercial Level of Assessment
The Industrial Level of Assessment
The Commercial Bias Ratio The Industrial Bias Ratio
The Commercial Level of Uniformity The Residential Level of Assessment The Agricultural Level of Assessment
The Residential Level of Assessment The Agricultural Level of Assessment The Commercial Level of Assessment
The Industrial Level of Assessment
The Agricultural Level of Assessment
The Residential Level of Uniformity
The Residential Level of Assessment The Agricultural Level of Assessment The Commercial Level of Assessment
The Industrial Level of Assessment

$5 Parcel Penalty $0
$0
$0 $0 $0 $0
$0 $0 $0

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County Evans Hancock
Jackson
Jefferson Miller Mitchell Pulaski Rabun
Richmond Stephens
Talbot Thomas Towns

Deficiency
The Residential Level of Assessment
The Residential Level of Uniformity The Agricultural Level of Uniformity The Commercial Level of Uniformity
The Industrial Level of Uniformity The Residential Bias Ratio The Agricultural Bias Ratio The Commercial Bias Ratio The Industrial Bias Ratio
The Residential Level of Uniformity The Agricultural Level of Uniformity The Commercial Level of Uniformity
The Industrial Level of Uniformity The Agricultural Level of Assessment
The Residential Level of Uniformity
The Residential Level of Assessment The Agricultural Level of Assessment The Commercial Level of Assessment
The Industrial Level of Assessment
The Commercial Level of Uniformity The Industrial Level of Uniformity
The Residential Level of Assessment The Agricultural Level of Assessment The Commercial Level of Assessment
The Industrial Level of Assessment
The Residential Level of Uniformity
The Residential Level of Assessment The Agricultural Level of Assessment
The Residential Level of Uniformity The Residential Level of Assessment The Agricultural Level of Assessment
The Residential Level of Uniformity The Agricultural Level of Uniformity The Commercial Level of Uniformity
The Industrial Level of Uniformity
The Industrial Bias Ratio
The Residential Level of Uniformity

$5 Parcel Penalty $0 $0
$0
$0 $0 $0 $0 $0 $0 $0 $0 $0 $0

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County Walker
Washington White
Whitfield Wilkinson

Deficiency
The Residential Level of Uniformity The Commercial Level of Uniformity The Residential Level of Assessment The Agricultural Level of Assessment The Commercial Level of Assessment
The Agricultural Level of Uniformity The Agricultural Bias Ratio
The Residential Level of Uniformity The Agricultural Level of Uniformity The Residential Level of Assessment
The Industrial Bias Ratio
The Residential Level of Uniformity The Residential Level of Assessment The Agricultural Level of Assessment
The Residential Level of Uniformity

$5 Parcel Penalty $0
$0 $0 $0 $0

9 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Figure 1: Average Level of Assessment shows the average Median Ratio from 2015 to 2021.

Acceptable Range: 36% to 44%

42.00%

40.00% 39.51% 38.00%

39.17%

39.42%

38.97%

38.62% 38.18%

36.00%

2015

2016

2017

2018

2019

2020

36.34% 2021

Figure 2: Average Level of Uniformity shows the average level of uniformity, as measured by the Coefficient of Dispersion, and indicates the equality of assessments between individual properties. Case law indicates that this is the most important measure of fairness within a taxing jurisdiction.

Acceptable Range: 15% or less

21.00% 18.00% 15.00% 12.00% 9.00% 6.00% 3.00%

19.45%

11.00%

12.04%

11.21%

11.44%

2015 2016 2017 2018 2019

10.53% 13.54%
2020 2021

Figure 3: Average Level of Assessment Bias shows the average level of assessment bias for the past five years as measured by the Price Related Differential.
110.00%

Acceptable Range: 95% to 110%

105.00%

101.08%

100.00%

95.00%

2017

101.13% 2018

101.15%

101.94%

2019

100.92% 2020

2021

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Value and Revenue
Since the implementation of the current digest review procedures, counties have been performing either total or partial revaluations or updates to property valuations to conform to the state standards for acceptable digests. Property values increased from 2001 to 2008 between 6 and 9 percent annually. Assessed values decreased from 2011 to 2013, recovered to 2008 levels by digest year 2017, and continue to increase in digest year 2021.
Figure 4: Total Assessed Value shows the changes in property values since 2011.

Billions of Dollars

600.0

500.0 400.0

348.4

358.7

359.4 300.0
200.0 2011

348.1 2012 2013

373.1 2014 2015

387.6 2016

437.2 403.5
2017 2018

492.6 466.8
2019 2020

524.4 2021

Figure 5: Average Millage Rate shows the average millage rate since 2015.

Millage Rate

32

30 28.53 28 26

28.56

24 2015

2016

28.74 2017

28.34 2018

28.24

27.98

2019

2020

27.51 2021

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Table 2: 2022 Property Tax Millage Rates shows the unincorporated mill rates that include county, school, fire and special tax district mill rates. Figures are shown for calendar years (CY).

COUNTY Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton Chatham
Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford

CY2018 27.842 32.172 28.711 24.411 25.510 23.427 30.249 27.860 34.791 31.710 39.966 29.119 32.616 28.712 25.375 21.767 22.294 30.430 34.547 30.060 27.854 26.259 23.905 36.080 36.564 26.250 27.574 28.588 33.950 30.373 35.596 33.353 30.350 24.292 26.079 27.839 28.917 29.320 30.030

CY2019 27.372 32.172 28.711 24.411 25.510 23.427 29.749 27.860 34.791 31.710 20.331 29.169 31.366 28.319 25.375 21.767 22.294 29.430 34.547 29.405 26.854 26.259 23.905 36.080 36.485 26.250 27.574 28.415 33.950 30.373 35.596 28.853 30.350 24.286 24.490 27.747 28.917 29.270 30.030

CY2020 26.814 32.146 28.594 25.372 25.430 22.930 29.430 27.470 34.756 31.710 20.331 29.117 31.850 26.772 24.889 20.751 21.917 30.169 36.213 33.190 27.379 25.666 23.140 35.610 36.375 26.319 27.958 28.415 33.950 30.369 35.089 33.342 30.350 24.286 24.715 27.747 28.873 26.502 31.280

CY2021 25.826 32.120 27.245 25.231 25.790 22.342 29.414 26.676 34.359 31.684 20.331 29.117 30.790 27.938 24.574 20.168 21.886 29.047 35.136 32.272 27.294 25.637 20.924 35.610 35.625 26.264 26.6178 27.138 33.700 30.363 34.746 33.326 30.350 24.266 24.283 27.371 28.873 26.326 30.030

CY2022 25.811 30.450 27.245 26.864 24.370 21.012 29.015 25.390 33.072 31.450 34.621 27.2100 30.066 27.353 23.952 19.613 21.359 26.134 34.459 30.525 27.294 25.080 22.388 28.343 33.707 25.802 24.495 26.283 31.900 31.991 34.496 33.322 30.350 24.266 23.811 25.968 26.937 21.280 31.020

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COUNTY Crisp Dade Dawson Decatur Dekalb Dodge Dooly
Dougherty Douglas
Early Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis Jefferson

CY2018 30.623 23.807 23.916 31.288 43.990 25.534 34.459 43.175 31.113 25.724 34.616 29.695 29.095 28.708 25.889 15.406 28.978 30.086 27.654 26.863 28.226 22.941 28.616 26.110 28.803 29.090 21.611 35.069 26.713 28.150 31.213 29.557 26.540 19.772 22.228 38.361 24.409 31.500 32.812 33.894 29.380 33.956

CY2019 29.476 23.807 23.916 30.572 43.890 25.534 34.459 43.065 31.113 25.724 34.616 28.171 26.995 29.016 25.640 15.406 28.649 30.036 27.654 26.613 39.835 22.941 28.616 23.590 28.803 29.090 20.133 34.919 25.063 28.097 31.213 33.637 27.190 19.272 22.228 38.361 23.232 30.550 30.974 33.894 29.380 33.956

CY2020 29.698 23.337 23.663 31.234 43.890 26.224 35.404 42.961 34.163 24.988 34.594 28.021 27.182 29.187 25.463 14.253 28.343 30.436 27.614 27.803 39.672 21.996 28.636 23.590 28.650 30.990 20.856 36.010 26.223 27.852 31.984 29.398 27.640 19.366 22.192 34.416 24.409 31.500 32.740 32.817 29.380 32.779

CY2021 29.653 22.388 22.625 29.645 51.736 25.821 35.404 42.896 33.113 25.464 34.636 27.397 24.013 27.636 25.366 14.021 28.204 30.184 24.266 27.513 36.6800 19.846 29.637 23.100 28.015 30.884 18.949 35.760 25.955 26.570 31.955 32.325 26.640 18.549 21.971 34.416 24.295 31.500 31.775 31.429 29.380 32.686

CY2022 28.083 22.200 21.422 29.098 43.890 25.740 34.354 46.338 33.063 25.221 34.627 26.979 23.978 27.100 25.315 10.194 27.814 27.364 26.614 25.800 35.860 17.599 27.223 22.339 27.015 30.783 17.745 35.060 25.250 26.216 31.901 30.925 26.630 16.652 20.874 34.327 24.170 31.500 31.669 27.638 29.380 31.328

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COUNTY Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long
Lowndes Lumpkin
Macon Madison
Marion McDuffie McIntosh Meriwether
Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding
Peach Pickens
Pierce Pike Polk
Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale

CY2018 25.661 30.193 35.985 30.472 32.676 21.868 33.703 37.045 32.165 31.792 27.605 28.371 29.070 31.189 23.825 28.490 26.574 35.144 37.967 35.271 29.047 29.816 25.569 24.694 40.971 34.333 23.686 29.720 30.128 31.535 23.376 27.036 34.558 27.555 28.740 24.980 31.982 19.604 35.301 32.626 45.090

CY2019 25.661 30.193 35.985 30.472 32.676 21.868 33.703 35.501 31.165 31.792 27.322 27.872 29.070 30.189 23.825 28.490 25.574 32.574 36.884 35.271 29.047 29.816 25.569 24.694 40.501 33.441 23.686 29.720 30.129 31.535 23.176 27.036 34.558 27.555 28.745 24.602 31.982 19.604 35.301 31.584 45.090

CY2020 25.097 30.223 35.985 31.657 32.544 21.827 33.098 36.501 31.134 31.771 27.041 26.380 28.982 30.740 23.876 28.190 28.167 33.497 37.853 34.792 28.733 30.458 24.789 24.603 40.501 33.596 23.186 21.813 29.700 31.308 22.443 26.921 31.659 24.089 28.781 24.228 33.818 19.396 37.985 30.153 42.616

CY2021 24.103 30.227 35.962 30.065 32.421 21.803 27.430 36.345 26.668 31.572 26.616 25.598 30.061 30.527 23.717 26.499 27.839 31.915 37.853 34.792 28.027 29.700 24.562 24.603 40.501 30.325 23.150 25.620 29.060 31.222 21.789 26.506 31.399 24.040 28.681 22.785 33.844 18.750 35.929 31.046 39.407

CY2022 23.570 28.373 35.952 27.606 31.752 21.239 28.177 36.493 28.019 30.723 25.379 24.757 28.077 27.582 23.856 25.526 27.839 32.728 38.253 34.792 27.074 29.878 24.462 23.990 40.001 28.312 21.454 25.620 26.070 26.920 20.338 27.022 30.310 23.732 28.613 20.079 32.372 18.303 35.384 28.006 39.690

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COUNTY Schley Screven
Seminole Spalding Stephens Stewart
Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas
Tift Toombs
Towns Treutlen
Troup Turner Twiggs Union Upson Walker Walton
Ware Warren Washington Wayne Webster Wheeler
White Whitfield
Wilcox Wilkes Wilkinson Worth

CY2018 31.176 30.210 30.871 38.211 31.710 26.664 31.449 30.057 38.502 28.205 23.480 32.173 29.984 23.569 30.320 23.613 13.351 26.988 30.159 31.989 36.200 17.893 30.660 26.457 33.440 32.636 30.358 30.195 35.923 26.467 32.193 28.231 31.506 33.333 28.175 34.440 28.651

CY2019 31.176 29.167 30.871 37.222 31.710 26.664 31.449 30.057 38.502 28.205 23.480 32.173 29.984 21.834 30.364 22.613 13.024 26.988 30.160 31.989 36.200 17.893 30.640 26.457 32.105 32.636 30.358 30.133 35.923 26.467 32.193 28.231 28.068 33.333 28.175 34.440 28.060

CY2020 33.426 29.409 32.932 36.490 31.580 26.673 31.346 30.061 38.446 27.174 23.725 31.809 30.984 22.784 30.428 24.631 12.814 26.934 30.160 31.981 36.200 18.918 28.210 26.691 33.412 31.707 31.290 30.216 34.886 26.467 32.003 28.144 30.506 33.326 29.657 34.440 28.651

CY2021 33.467 28.506 32.833 36.362 31.270 26.655 30.288 28.985 38.426 27.168 23.530 31.277 30.984 22.203 29.856 24.081 12.058 26.950 30.160 31.961 36.180 15.759 26.350 25.717 32.580 31.365 31.077 29.972 33.719 26.467 31.754 26.810 33.866 30.873 29.136 34.406 28.601

CY2022 29.360 27.900 32.763 36.362 29.770 26.623 30.220 30.796 38.421 27.989 22.970 29.773 30.984 20.131 29.682 23.410 11.719 26.969 27.910 31.957 35.880 13.313 27.730 23.232 31.619 28.874 31.076 29.161 31.483 26.443 31.631 23.727 29.494 30.902 28.466 34.044 28.583

15 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Property tax continues to be the primary revenue source for local governments. Currently, approximately $14.7 billion in revenue is collected from property taxes in Georgia. Because the Department's involvement in the collection of city taxes is limited, the information below does not include taxes levied and collected for municipalities.
Figure 6: Comparison of Total Revenue shows the total revenues collected from property taxes in Georgia.

Billions of Dollars

15.0

12.0

11.2

14.1 11.7
12.7

11.8 10.9 9.0

6.0 2015

2016

2017

2018

2019

2020

14.7 2021

Figure 7: 2021 Percentage of Total Revenue by Tax Type shows the percentage of the total ad valorem taxes levied for county and school purposes.

School, 61.11%

County, 38.89%

County School

16 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Figure 8: 2021 County Tax Revenue by Property Class shows the amount of tax revenue generated from the various classes of property for county property tax revenue in billions of dollars.

Motor Vehicle, $42.6 Public Utility, $240.2
Industrial, $321.8
Commercial, $1,526.1

Mobile Homes, $14.0 Timber, $8.9
Heavy Duty Equipment, $0.6

Agricultural, $138.2

Residential Industrial Mobile Homes

Agricultural Public Utility Timber

Residential, $2,897.3
Commercial Motor Vehicle Heavy Duty Equipment

Figure 9: Five-Year Comparison of County Tax Revenue shows the amount of tax revenue levied for 2021 for county tax purposes and a five-year comparison.

Billions of Dollars

$6.0

$5.0

$4.2

$4.0

$3.0

$2.0 2017

$4.5 2018

$4.8 2019

$5.1 2020

$5.2 2021

17 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Figure 10: 2021 School Tax Revenue by Property Class shows the amount of tax revenue generated from the various classes of property for board of education tax purposes in billions of dollars.

Motor Vehicle, $63.0

Public Utility, $350.0

Mobile Homes, $17.8

Industrial, $498.0 Commercial, $2,398.5

Timber, $10.4
Heavy Duty Equipment, $0.7

Agricultural, $183.5
Residential Industrial Mobile Homes

Agricultural Public Utility Timber

Residential, $4,636.8
Commercial Motor Vehicle Heavy Duty Equipment

Figure 11: Five-Year Comparison of Total School Tax Revenue shows the amount of tax revenue and a five-year comparison for school tax purposes.

Billions of Dollars

10.0

8.0

6.5

6.0

4.0 2017

7.0 2018

7.9 2019

8.2 7.8

2020

2021

18 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Performance Reviews of County Boards of Tax Assessors
In 2000, legislation was passed which provides that county governing authorities, by resolution, can request that the Commissioner conduct a Performance Review of the county board of tax assessors. Upon receipt of such a request, the Commissioner appoints a Performance Review Board consisting of 3 members: 1 member who is an employee of the Department of Revenue and 2 members who serve as chief appraisers in counties other than the county being reviewed. Once appointed, the Performance Review Board performs a thorough and complete investigation of the board of tax assessors, including the technical competency of appraisal techniques and compliance with state law and regulations, and issues a report of its findings to the governing authority. The governing authority may use the results of the Performance Review Report as grounds for removal of any or all members of the board of tax assessors. Since 2000, Bibb, Chatham, Douglas, Fannin, Fulton and Hart counties have pursued removal of members of the board of tax assessors based on the findings of the Performance Review Board. During the years the Department has been conducting Performance Reviews, it has become evident that county governing authorities most often request Performance Reviews whenever the board of tax assessors has concluded a revaluation of all property within the county, particularly if the tax assessors have not kept taxpayers informed of the anticipated effect the revaluation will have upon property values. The findings of the Performance Reviews have varied. Some have determined that counties are in compliance with state law, where the board of tax assessors has been diligent in establishing fair market values in an appropriate manner, is conscientious in following proper appraisal methodology, and works well with taxpayers and other county tax officials. Other Performance Reviews have found dysfunctional boards which have established property values with no documentation to support the board's appraisals, without adherence to proper appeal procedures, and which lack good customer service to taxpayers.
19 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

List of Counties Where Performance Reviews Occurred

Year County

County

County

County

2022 Habersham

2021

2020

2019

2018 Treutlen

2017 Fulton

2016 Echols

Hart

Spalding

2015

2014 Candler

Wayne

2013 Fannin

2012 Floyd

Lincoln

2011

2010 Pierce

2009 Camden

Jones

Effingham

2008 Jefferson

2007 Brantley

Crawford

Telfair

2006 Bibb

Fulton

Habersham

Lamar

2005 Charlton

Gilmer

Ware

Wheeler

2004 Dade

Hart

Liberty

Madison

2003 Douglas

Johnson

Richmond

County Morgan

County Whitfield

20 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Public Utilities
O.C.G.A. 48-2-18 requires the Commissioner to annually propose assessments for public utility property and to ensure that these properties are assessed at the same overall average assessment level as other property in the county. Each utility company is required to annually return its properties indicating location, description, type of property and valuation. The Commissioner's staff inspects these returns to ensure the accuracy of each utility company's declarations, and the State Board of Equalization must approve the digest of public utility values and equalization ratios prior to notification to the counties and the public utility companies. The State Board of Equalization at the time the 2021 digest was approved was comprised of Revenue Commissioner Robyn Crittenden, State Auditor Greg Griffin, and Marty Smith, Director of the State Properties Commission. In determining each county's proposed assessed public utility values for 2022 the Commissioner utilized the equalization ratios developed by the State Auditor based on the results of the sales ratio study performed on the 2021 tax digest. This method ensures that proposed public utility values are set at the same overall average assessment level as other properties. Once the State Board of Equalization approved these values, proposed equalization ratios and assessments were issued to the counties and utility companies. Each county board of tax assessors then determined the final assessment of utility properties by either accepting the State's proposed equalization ratio or substituting the board's own ratio upon issuing assessment notices to the utility companies. The Department appraised these properties utilizing recognized and publicly available financial reference data to determine the reported net worth of public utility companies in an effort to eliminate bias concerning the actual unit value of each company. These nationally recognized financial sources included Kroll, Standard & Poor's, and Value Line, making the process less subjective and more transparent.
21 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Figure 12: Change in Public Utility Digest Value shows the digest history since 2016.

Billions of Dollars

65.00 60.00 55.00 50.00 45.00 40.00 35.00

39.68 2016

41.56 2017

43.75 2018

46.93 2019

51.45 2020

55.30 2021

58.20 2022

Figure 13: Trend of Average Proposed Public Utility Equalization Ratios shows the trend of the statewide proposed public utility equalization ratios.

Ratio Range

45

42
39 39.5
36 2016

39.4 2017

39.1 2018

38.97 2019

38.71 2020

38.28

36.83

2021

2022

Figure 14: Number of Public Utility Companies by Year shows the numbers of companies that are centrally assessed on an annual basis.

Number of Utility Compaines

240

230

220

210

214

200 2016

216 2017

214 214

2018

2019

217 218

2020

2021

220 2022

22 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Table 3: 2021 Ratios Used to Propose 2022 Public Utility Assessments shows each county's
proposed equalization ratio for assessment of the public utility properties.

County
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp

Ratio 32.70 35.89 38.18 38.13 37.82 37.37 36.83 34.57 38.00 30.51 39.25 39.34 29.51 40.68 38.90 38.23 39.29 38.47 40.36 36.93 38.83 38.10 34.39 29.48 36.01 34.87 29.27 36.85 38.27 38.54 37.55 31.74 38.19 33.98 38.98 38.09 32.88 35.35 36.97 38.11

County
Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis

Ratio 37.05 37.69 39.03 37.03 39.51 33.52 38.12 37.06 39.87 33.69 38.51 40.37 40.68 32.75 30.36 38.32 38.25 38.82 34.69 37.75 38.36 39.07 37.15 36.28 33.85 39.29 37.20 36.35 37.48 36.02 35.61 39.31 35.75 40.14 38.25 36.88 34.39 34.88 39.79 39.02

County
Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph

Ratio 38.23 34.67 38.11 37.34 36.49 34.21 33.74 38.37 36.63 37.16 34.30 35.55 34.81 32.87 33.10 39.30 38.06 36.32 39.12 33.70 39.23 39.76 38.28 37.34 36.37 36.76 38.41
34.51 38.09 36.53 39.37 34.30 35.06 34.48 34.17 37.34 39.31 38.07 38.27

County
Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Average

Ratio 35.23 36.51 38.18 39.65 38.22 38.22 33.73 39.22 38.40 38.59 41.18 37.23 38.41 36.85
38.20 34.55 36.48 37.00 40.06 38.10 33.56 35.58 34.55 34.07 35.20 39.52 36.76 38.14 37.50 34.65 38.30 37.48 35.33 34.26 39.82 37.77 37.27 34.58 36.83

23 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Preferential Agricultural Assessment
In the 1983 legislative session, O.C.G.A. 48-5-7.1 was passed establishing preferential assessment of tangible real property devoted to bona fide agricultural purposes. By statute, all real property is assessed at 40% of fair market value. However, the 1983 legislation provided for a 30% level of assessment or 75% of the value at which other taxable real property is assessed. The decrease in the level of assessment creates a tax shift8 from those taxpayers taking advantage of this special assessment program to those taxpayers who cannot qualify for special treatment in the same manner as any exemption for one class of taxpayers shifts the tax burden to another class of property owners. In making application for preferential assessment, qualifying taxpayers must sign a covenant (contract) agreeing to continuously maintain the property in agricultural pursuits for a period of 10 years. Transfers of ownership are allowed, provided the property is transferred to another qualifying entity that agrees to continue the property in agricultural pursuits for the remainder of the covenant period. Otherwise, the covenant has been breached and a penalty must be imposed. Penalties range from 5 times the tax savings if the breach occurs during the first year of the covenant, to a minimum of 2 times the tax savings if the breach occurs during the tenth year of the covenant.
8Tax Shift - Providing property tax relief to a particular class of taxpayers through valuation reductions or exemptions, resulting in a higher tax burden for other classes of taxpayers. For example, taxpayers in the preferential tax assessment program are afforded an exemption equal to the difference between an assessment of 40% of fair market value and 30% of fair market value, while the property of residential, commercial, industrial, and other classes of taxpayers is assessed at 40% of fair market value only. As a consequence, the other classes of taxpayers are bearing more of the tax burden.
24 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Table 4: Preferential Agricultural Assessment Fiscal Impact shows the total number of parcels and the total dollar tax shift, and the percentage change of each category since 1990. The number of parcels that were in the program was highest in 1997 and has been steadily declining since that time.

Year
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

Parcels
19,947 23,086 23,243 18,388 17,836 22,226 23,501 23,915 23,340 22,634 22,449 20,582 18,302 16,435 13,549 13,020 11,168
8,755 7,274 5,742 5,146 4,612 3,988 3,497 2,965 2,680 2,449 2,343 2,223 2,133 2,056 1,948

Percent Change
15.70% 0.68% -20.89% -3.00% 24.61% 5.74% 1.76% -2.40% -3.02% -0.82% -8.32% -11.02% -10.20% -17.56% -3.90% -14.22% -21.61% -16.92% -21.06% -10.38% -10.38% -13.53% -12.31% -15.21% -9.61% -8.62% -4.33%
-5.12% -4.05% -7.51% -8.67%

Total Value Eliminated
$176,780,216 $204,261,412 $180,985,796 $145,151,076 $137,170,751 $165,278,063 $174,157,485 $181,350,311 $189,169,970 $191,204,332 $191,352,938 $195,076,035 $182,041,147 $177,696,254 $158,588,308 $194,743,119 $193,012,297 $153,927,964 $139,281,934 $104,297,566 $86,250,878 $72,078,892 $61,697,690 $51,398,078 $42,723,510 $37,974,985 $34,457,047 $33,352,616
$31,821,786 $30,275,486 $28,925,867 $27,645,604

Percent Change
15.55% -11.40% -19.80% -5.50% 20.49% 5.37% 4.13% 4.31% 1.08% 0.08% 1.95% -6.68% -2.39% -10.75% 22.80% -0.89% -20.25% -9.51% -25.12% -17.30% -16.43% -14.40% -16.69% -16.88% -11.12% -9.26% -3.21%
-4.59% -4.86% -9.10% -8.69%

Total Tax Shift
$4,010,259 $4,657,783 $4,232,187 $3,542,375 $3,362,403 $4,249,807 $4,410,076 $4,654,542 $4,701,626 $4,760,183 $4,824,066 $5,011,186 $4,768,802 $4,803,802 $4,304,327 $4,270,954 $4,175,105 $3,983,907 $3,636,463 $2,725,949 $2,313,513 $1,960,764 $1,691,116 $1,443,467 $1,212,606 $1,082,504
$975,767 $945,489
$906,850 $872,818 $822,031 $773,102

Percent Change
16.10% -9.14% -16.30% -5.08% 26.39% 3.77% 5.54% 1.01% 1.25% 1.34% 3.88% -4.84% 0.73% -10.40% -0.78% -2.24% -4.58% -8.72% -25.04% -15.13% -15.25% -13.75% -14.64% -15.99% -10.73% -9.86% -3.10%
-4.09% -3.75% -9.35% -11.42%

25 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Table 5: Preferential Agricultural Assessment for 2021 illustrates a county-by-county breakdown of the preferential agricultural assessment local impact.

County APPLING ATKINSON BACON BAKER BALDWIN BANKS BARROW BARTOW BEN HILL BERRIEN BIBB BLECKLEY BRANTLEY BROOKS BRYAN BULLOCH BURKE BUTTS CALHOUN CAMDEN CANDLER CARROLL CATOOSA CHARLTON CHATHAM CHATTAHOOCHEE CHATTOOGA CHEROKEE CLARKE

Parcel Count
926 48 24 72 0 4 0 26 0 1 2 1 1 15 3 3 15 3 18 0 0 18 0 0 0 3 1 0 0

Assessed Value Eliminated $6,467,200 $1,027,081 $465,410 $2,375,498 $$67,071 $$343,284 $$22,820 $12,444 $14,400 $2,743 $949,143 $38,850 $95,886 $335,196 $140,171 $568,212 $$$386,130 $$$$34,392 $9,305 $$-

County Tax Shift $80,866 $17,802
$6,047 $26,522
$$525
$$2,939
$$381 $248 $214 $36 $12,559 $311 $1,112 $1,864 $1,816 $8,857 $1,680
$$2,950
$$$$298 $132 $$-

School Tax Shift $83,116 $15,187
$6,633 $33,414
$$973
$$6,219
$$342 $225 $206 $45 $14,058 $644 $822 $4,568 $2,115 $11,109 $1,658
$$6,950
$$$$606 $115 $$-

Total Tax Shift
$163,982 $32,989 $12,680 $59,936
$$1,498
$$9,158
$$723 $473 $420 $81 $26,617 $955 $1,934 $6,432 $3,931 $19,966 $3,338
$$9,900
$$$$904 $247 $$-

26 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County CLAY CLAYTON CLINCH COBB COFFEE COLQUITT COLUMBIA COOK COWETA CRAWFORD CRISP DADE DAWSON DECATUR DEKALB DODGE DOOLY DOUGHERTY DOUGLAS EARLY ECHOLS EFFINGHAM ELBERT EMANUEL EVANS FANNIN FAYETTE FLOYD FORSYTH FRANKLIN FULTON GILMER

Parcel Count
1 1 0 0 46 1 0 14 0 4 2 8 0 28 0 0 10 2 0 13 0 0 2 9 18 0 0 0 0 0 0 6

Assessed Value Eliminated $44,530 $2,000 $$$1,072,934 $16,594 $$119,162 $$39,730 $56,412 $223,990 $$1,044,451 $$$142,680 $272,210 $$447,630 $$$18,512 $200,127 $283,900 $$$$$$$61,580

County Tax Shift
$765 $29 $$$8,451 $198 $$1,413 $$557 $648 $1,792 $$9,980 $$$2,711 $4,238 $$4,467 $$$181 $2,220 $2,715 $$$$$$$445

School Tax Shift
$587 $40 $$$17,187 $151 $$2,027 $$636 $932 $3,223 $$14,742 $$$2,341 $4,942 $$6,931 $$$264 $2,648 $3,975 $$$$$$$777

Total Tax Shift $1,352 $69 $$-
$25,638 $349 $$3,440 $$1,193 $1,580 $5,015 $-
$24,722 $$-
$5,052 $9,180
$$11,398
$$$445 $4,868 $6,690 $$$$$$$1,222

27 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County GLASCOCK GLYNN GORDON GRADY GREENE GWINNETT HABERSHAM HALL HANCOCK HARALSON HARRIS HART HEARD HENRY HOUSTON IRWIN JACKSON JASPER JEFF DAVIS JEFFERSON JENKINS JOHNSON JONES LAMAR LANIER LAURENS LEE LIBERTY LINCOLN LONG LOWNDES LUMPKIN

Parcel Count
2 0 31 3 0 0 5 0 28 0 0 0 0 0 0 35 3 1 9 6 5 1 0 0 7 2 7 0 0 1 0 0

Assessed Value Eliminated $20,808 $$321,153 $255,636 $$$18,537 $$508,378 $$$$$$$419,210 $21,130 $11,250 $329,335 $183,931 $52,280 $7,317 $$$184,273 $24,178 $961,170 $$$7,616 $$-

County Tax Shift
$275 $-
$3,056 $4,444
$$$217 $$9,018 $$$$$$$6,233 $169 $155 $5,065 $3,124 $481 $112 $$$2,891 $173 $11,947 $$$119 $$-

School Tax Shift
$341 $-
$5,941 $3,451
$$$233 $$7,227 $$$$$$$6,574 $407 $189 $4,611 $2,888 $779 $109 $$$3,083 $354 $14,418 $$$122 $$-

Total Tax Shift $616 $$8,997 $7,895 $$$450 $-
$16,245 $$$$$$-
$12,807 $576 $344 $9,676 $6,012 $1,260 $221 $$$5,974 $527
$26,365 $$-
$241 $$-

28 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County
MACON MADISON MARION MCDUFFIE MCINTOSH MERIWETHER MILLER MITCHELL MONROE MONTGOMERY MORGAN MURRAY MUSCOGEE NEWTON OCONEE OGLETHORPE PAULDING PEACH PICKENS PIERCE PIKE POLK PULASKI PUTNAM QUITMAN RABUN RANDOLPH RICHMOND ROCKDALE SCHLEY SCREVEN SEMINOLE

Parcel Count
12 0 1 1 0 1 4 45 0 0 1 1 6 0 0 1 0 2 0 0 0 0 10 0 0 0 41 0 0 3 65 20

Assessed Value Eliminated $108,340 $$13,949 $19,679 $$8,490 $58,349 $1,148,823 $$$19,400 $4,380 $95,568 $$$20,940 $$111,010 $$$$$266,669 $$$$810,998 $$$52,384 $439,131 $952,325

County Tax Shift
$1,258 $$97
$154 $-
$112 $966 $21,490
$$$206 $40 $1,298 $$$151 $$1,599 $$$$$3,733 $$$$14,840 $$$642 $5,804 $15,361

School Tax Shift
$1,998 $-
$234 $368
$$153 $1,180 $18,480
$$$270 $68 $2,229 $$$385 $$1,867 $$$$$3,716 $$$$14,334 $$$991 $6,587 $15,185

Total Tax Shift
$3,256 $-
$331 $522
$$265 $2,146 $39,970
$$$476 $108 $3,527 $$$536 $$3,466 $$$$$7,449 $$$$29,174 $$$1,633 $12,391 $30,546

29 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County
SPALDING STEPHENS STEWART SUMTER TALBOT TALIAFERRO TATTNALL TAYLOR TELFAIR TERRELL THOMAS TIFT TOOMBS TOWNS TREUTLEN TROUP TURNER TWIGGS UNION UPSON WALKER WALTON WARE WARREN WASHINGTON WAYNE WEBSTER WHEELER WHITE WHITFIELD WILCOX WILKES

Parcel Count
0 0 22 30 0 2 15 7 8 34 1 0 13 0 0 0 8 0 0 0 3 1 61 0 3 7 1 0 0 1 7 14

Assessed Value Eliminated $$$255,430 $352,990 $$16,880 $139,653 $111,880 $31,287 $628,658 $182,386 $$97,479 $$$$60,773 $$$$79,325 $19,862 $194,619 $$17,141 $156,119 $17,790 $$$12,474 $235,811 $162,564

County Tax Shift
$$$2,965 $4,300 $$345 $1,839 $933 $503 $8,487 $1,227 $$826 $$$$972 $$$$659 $207 $2,933 $$166 $2,538 $160 $$$146 $3,920 $1,915

School Tax Shift
$$$3,843 $6,391 $$304 $1,955 $1,699 $476 $10,991 $2,518 $$1,337 $$$$971 $$$$1,381 $414 $3,171 $$288 $2,726 $311 $$$234 $3,360 $2,825

Total Tax Shift
$$$6,808 $10,691 $$649 $3,794 $2,632 $979 $19,478 $3,745 $$2,163 $$$$1,943 $$$$2,040 $621 $6,104 $$454 $5,264 $471 $$$380 $7,280 $4,740

30 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County WILKINSON WORTH TOTAL

Parcel Count
1
0
1,948

Assessed Value Eliminated
$14,168
$-
$27,645,604

County Tax Shift
$204
$-
$358,444

School Tax Shift
$283
$-
$414,658

Total Tax Shift
$487
$-
$773,102

Figure 15: Preferential Agricultural Total Tax Dollar illustrates the amount of tax dollars shifted as a result of the Preferential Agricultural Assessment program for the last 10 years.

Millions of Dollars

$5.0

$4.0

$3.0

$2.0

$1.4

$1.1

$0.9

$0.9

$0.8

$1.0 $1.7

$0.0

$1.2

$1.0

$0.9

$0.8

2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

Figure 16: Preferential Agricultural Assessed Value Eliminated illustrates the amount of assessed value eliminated as a result of the Preferential Agricultural Assessment program for the last 10 years.

Millions of Dollars

$150.0

$100.0 $50.0 $0.0

$61.7 $51.4
2012 2013

$42.7 $38.0
2014 2015

$34.5
$33.4 2016 2017

$31.8

$28.9

$30.3 2018 2019

2020

$27.6 2021

31 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Conservation Use Valuation
In 1991, the Legislature embraced the "current use" valuation concept by providing for the assessment of certain qualifying properties based on current use value rather than fair market value. The legislation also provided for the Commissioner to annually develop a table of current use values to be used in all counties. The table of current use values is based upon a specific formula which takes into account the amount of income the land is capable of producing when growing certain crops and timber and factors found in market data using only farmer-to-farmer land sales. The data is grouped into nine agricultural districts in Georgia. Unlike the Preferential Agricultural Assessment Program, in which assessments are based on 30% of fair market value rather than 40%, the valuation of property in Conservation Use Covenants is most significant in the urban areas of north Georgia and other parts of the State where strong residential and commercial development is occurring. As a result, agricultural landowners' tax savings are generally greatest in these transitional areas. The effect of this special assessment program is a tax shift9 from those taxpayers taking advantage of this special assessment program to those taxpayers who cannot qualify for special treatment, just as any exemption for one class of taxpayers shifts the tax burden to other classes of taxpayers. Several reports, graphs, and charts are being included in this report to show the fiscal impact of Conservation Use Valuation.
9Tax Shift - Providing property tax relief to a particular class of taxpayers through valuation reductions or exemptions, resulting in a higher tax burden for other classes of taxpayers. For example, agricultural property owners qualifying for Conservation Use Assessment are afforded an exemption equal to the difference between fair market value and current use value, while the property of residential, commercial, industrial, and other classes of taxpayers is assessed at fair market value only. As a consequence, the other classes of taxpayers are bearing more of the tax burden.
32 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Table 6: Conservation Use Fiscal Impact represents the 10 counties, ranked by total tax shift, most affected by Conservation Use Assessment. The table lists, by county, the number of applications (parcel count), assessed value eliminated from the digest, amount of tax shift for each of the tax types, and the total tax shift.

County CHEROKEE OCONEE MITCHELL FORSYTH MERIWETHER HALL WORTH BROOKS JACKSON WALTON

Real Parcels 1,832 2,117 2,000 717 2,571 1,952 2,086 1,884 2,944 1,354

Assessed Value Eliminated
$263,908,012 $280,686,356 $176,198,728 $211,401,572 $156,087,158 $230,850,709 $164,294,490 $163,582,100 $171,236,179 $145,347,747

County Tax Shift $1,375,489 $1,875,150 $3,295,973 $1,209,428 $2,066,438 $1,070,224 $2,063,539 $2,149,783 $1,393,327 $1,513,506

School Tax Shift $5,133,011 $4,631,325 $2,826,360 $4,168,416 $2,806,603 $3,748,852 $2,538,350 $2,422,814 $3,130,893 $2,956,073

Total Tax Shift $6,508,500 $6,506,475 $6,122,333 $5,377,844 $4,873,041 $4,819,076 $4,601,889 $4,572,597 $4,524,220 $4,469,579

33 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Table 7: Conservation Use Valuation Assessment for Tax Year 2021 lists each county and the number of parcels receiving Conservation Use Assessment, the amount of value eliminated from the taxable digest in each county, the tax dollar shift for County, School, and the total tax dollar shift.

County
APPLING ATKINSON BACON BAKER BALDWIN BANKS BARROW BARTOW BEN HILL BERRIEN BIBB BLECKLEY BRANTLEY BROOKS BRYAN BULLOCH BURKE BUTTS CALHOUN CAMDEN CANDLER CARROLL CATOOSA CHARLTON CHATHAM CHATTAHOOCHEE CHATTOOGA CHEROKEE CLARKE CLAY CLAYTON CLINCH COBB COFFEE COLQUITT COLUMBIA COOK COWETA

Real Parcels
133 939 1,143 407 936 1,924 1,294 1,415 694 1,996 577 866 1,091 1,884 307 3,058 1,681 1,193 551 34 1,145 2,392 622 811 142 113 1,371 1,832 416 531 145 431 550 2,586 2,632 1,017 1,313 1,672

Assessed Value Eliminated $1,598,051 $10,541,928 $50,792,194 $34,124,352 $23,505,226 $106,822,986 $120,769,403 $109,243,352 $22,569,266 $60,227,780 $21,380,685 $35,770,372 $20,397,397 $163,582,100 $14,329,436 $124,136,579 $81,672,592 $66,539,288 $31,122,400 $1,840,114 $46,430,049 $97,010,810 $39,503,323 $24,154,452 $30,325,801 $2,074,397 $37,001,219 $263,908,012 $27,072,200 $13,718,575 $9,604,444 $17,328,203 $89,429,787 $119,871,312 $131,098,917 $87,842,623 $60,919,453 $105,410,622

County Tax Shift $19,982 $182,723 $659,892 $381,235 $246,805 $836,531 $976,319 $935,123 $371,400 $1,006,406 $425,497 $530,306 $271,194 $2,149,783 $114,621 $1,421,880 $454,409 $862,283 $485,621 $538,455 $570,811 $740,480 $230,502 $444,925 $350,051 $17,952 $527,474 $1,375,489 $370,889 $235,809 $141,627 $189,623 $768,202 $986,737 $1,571,733 $567,727 $722,627 $607,446

School Tax Shift $20,538 $155,883 $723,941 $479,993 $359,395 $1,550,108 $2,234,234 $1,925,816 $404,058 $901,851 $386,969 $511,016 $332,682 $2,422,814 $237,510 $1,050,230 $1,113,034 $1,003,945 $608,474 $531,466 $650,021 $1,738,670 $596,066 $415,215 $549,837 $36,530 $456,079 $5,133,011 $541,444 $180,725 $192,089 $309,880 $1,666,703 $1,920,219 $1,191,820 $1,607,520 $1,036,301 $1,806,738

Total Tax Shift $40,520 $338,606 $1,383,833 $861,228 $606,200 $2,386,639 $3,210,553 $2,860,939 $775,458 $1,908,257 $812,466 $1,041,322 $603,876 $4,572,597 $352,131 $2,472,110 $1,567,443 $1,866,228 $1,094,095 $1,069,921 $1,220,832 $2,479,150 $826,568 $860,140 $899,888 $54,482 $983,553 $6,508,500 $912,333 $416,534 $333,716 $499,503 $2,434,905 $2,906,956 $2,763,553 $2,175,247 $1,758,928 $2,414,184

34 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County
CRAWFORD CRISP DADE DAWSON DECATUR DEKALB DODGE DOOLY DOUGHERTY DOUGLAS EARLY ECHOLS EFFINGHAM ELBERT EMANUEL EVANS FANNIN FAYETTE FLOYD FORSYTH FRANKLIN FULTON GILMER GLASCOCK GLYNN GORDON GRADY GREENE GWINNETT HABERSHAM HALL HANCOCK HARALSON HARRIS HART HEARD HENRY HOUSTON IRWIN JACKSON JASPER

Real Parcels 1,134 1,048
691 1,026 1,825
31 1,737 1,544 322 387 1,620 339 2,213 1,740 2,282 544 1,731 635 2,352 717 2,666 601 2,024 588 219 2,572 2,262 1,371 620 1,929 1,952 1,482 1,419 1,866 1,841 1,417 1,458 887 1,618 2,944 1,718

Assessed Value Eliminated
$20,061,804 $42,890,399 $34,358,655 $108,444,673 $134,376,187 $1,651,500 $51,763,340 $76,195,850 $24,126,156 $27,992,923 $79,373,780 $11,461,397 $115,925,772 $60,930,337 $53,476,496 $19,106,714 $129,550,008 $56,717,366 $95,942,244 $211,401,572 $130,278,281 $104,310,120 $115,357,898 $11,233,708 $17,353,955 $119,531,157 $91,474,936 $81,605,930 $86,768,980 $143,777,348 $230,850,709 $60,333,822 $43,715,474 $98,618,151 $90,542,362 $43,399,862 $97,019,684 $94,998,303 $58,931,928 $171,236,179 $101,979,987

County Tax Shift $281,643 $492,811 $275,339 $826,891 $1,283,964 $18,926 $611,894 $1,447,721 $375,620 $351,675 $792,150 $171,841 $850,547 $595,254 $593,215 $178,700 $500,337 $228,798 $921,628 $1,209,428 $1,339,419 $995,119 $833,115 $148,599 $77,991 $1,137,339 $1,596,521 $428,921 $603,044 $1,679,607 $1,070,224 $1,070,262 $437,286 $1,840,282 $496,172 $293,123 $852,609 $943,808 $876,200 $1,393,327 $1,409,363

School Tax Shift $320,989 $708,249 $494,352 $1,626,670 $1,896,720 $38,117 $724,687 $1,249,917 $437,986 $561,258 $1,229,024 $225,136 $1,832,786 $868,257 $707,548 $267,494 $1,316,138 $1,158,963 $1,734,578 $4,168,416 $2,214,731 $1,774,281 $1,456,278 $184,334 $282,964 $2,193,199 $1,234,912 $1,016,320 $1,832,923 $1,806,706 $3,748,852 $857,706 $659,551 $1,702,149 $1,138,027 $660,416 $2,292,381 $1,252,363 $924,170 $3,130,893 $1,717,139

Total Tax Shift $602,632 $1,201,060 $769,691 $2,453,561 $3,180,684 $57,043 $1,336,581 $2,697,638 $813,606 $912,933 $2,021,174 $396,977 $2,683,333 $1,463,511 $1,300,763 $446,194 $1,816,475 $1,387,761 $2,656,206 $5,377,844 $3,554,150 $2,769,400 $2,289,393 $332,933 $360,955 $3,330,538 $2,831,433 $1,445,241 $2,435,967 $3,486,313 $4,819,076 $1,927,968 $1,096,837 $3,542,431 $1,634,199 $953,539 $3,144,990 $2,196,171 $1,800,370 $4,524,220 $3,126,502

35 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County
JEFF DAVIS JEFFERSON JENKINS JOHNSON JONES LAMAR LANIER LAURENS LEE LIBERTY LINCOLN LONG LOWNDES LUMPKIN MACON MADISON MARION MCDUFFIE MCINTOSH MERIWETHER MILLER MITCHELL MONROE MONTGOMERY MORGAN MURRAY MUSCOGEE NEWTON OCONEE OGLETHORPE PAULDING PEACH PICKENS PIERCE PIKE POLK PULASKI PUTNAM QUITMAN RABUN RANDOLPH RICHMOND

Real Parcels 1,122 1,647 1,014 1,390 1,316 1,199
637 2,811 606 217 1,105 599 1,403 1,662 1,344 2,378 949 1,088 207 2,571 955 2,000 1,681 1,155 1,829 980 151 1,050 2,117 1,936 1,505 691 628 1,517 1,827 1,207 654 809 268 762 1,213 249

Assessed Value Eliminated $22,961,448 $52,554,238 $37,057,444 $15,237,518 $82,126,106 $55,384,051 $24,359,496 $56,000,937 $57,295,505 $6,783,727 $29,085,632 $21,852,572 $84,590,359 $161,152,601 $47,182,802 $112,953,010 $20,123,020 $50,754,286 $7,621,988 $156,087,158 $39,022,342 $176,198,728 $97,165,817 $18,965,160 $128,727,918 $39,987,455 $12,767,904 $70,830,191 $280,686,356 $59,498,276 $108,448,515 $49,538,917 $50,285,161 $52,460,639 $92,730,638 $42,485,499 $11,171,598 $42,356,601 $8,860,090 $62,194,805 $45,440,728 $9,151,048

County Tax Shift $353,147 $892,686 $340,743 $234,109 $1,329,522 $690,307 $382,225 $400,799 $712,183 $112,484 $279,222 $340,835 $711,067 $1,514,063 $549,197 $1,417,488 $140,593 $396,340 $75,389 $2,066,438 $646,210 $3,295,973 $1,243,722 $278,788 $1,367,477 $364,006 $161,847 $789,402 $1,875,150 $429,999 $781,914 $713,509 $376,586 $547,427 $1,111,469 $421,881 $156,369 $326,993 $140,734 $601,921 $830,198 $82,771

School Tax Shift $321,460 $825,102 $552,452 $226,475 $1,624,208 $974,815 $407,534 $819,907 $859,433 $107,875 $496,434 $349,095 $1,343,290 $2,507,534 $870,334 $1,919,072 $336,900 $948,598 $129,360 $2,806,603 $788,876 $2,826,360 $1,479,544 $284,184 $1,794,338 $618,818 $297,760 $1,295,343 $4,631,325 $1,088,253 $2,033,410 $833,195 $719,078 $843,095 $1,673,324 $599,470 $155,676 $631,113 $141,522 $564,231 $803,165 $176,725

Total Tax Shift $674,607 $1,717,788 $893,195 $460,584 $2,953,730 $1,665,122 $789,759 $1,220,706 $1,571,616 $220,359 $775,656 $689,930 $2,054,357 $4,021,597 $1,419,531 $3,336,560 $477,493 $1,344,938 $204,749 $4,873,041 $1,435,086 $6,122,333 $2,723,266 $562,972 $3,161,815 $982,824 $459,607 $2,084,745 $6,506,475 $1,518,252 $2,815,324 $1,546,704 $1,095,664 $1,390,522 $2,784,793 $1,021,351 $312,045 $958,106 $282,256 $1,166,152 $1,633,363 $259,496

36 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County
ROCKDALE SCHLEY SCREVEN SEMINOLE SPALDING STEPHENS STEWART SUMTER TALBOT TALIAFERRO TATTNALL TAYLOR TELFAIR TERRELL THOMAS TIFT TOOMBS TOWNS TREUTLEN TROUP TURNER TWIGGS UNION UPSON WALKER WALTON WARE WARREN WASHINGTON WAYNE WEBSTER WHEELER WHITE WHITFIELD WILCOX WILKES WILKINSON
Worth
Total

Real Parcels
406 641 1,882 902 858 803 368 1,294 1,344 665 1,902 1,362 1,366 1,026 1,438 1,132 975 506 665 1,639 1,410 1,079 1,367 1,523 1,581 1,354 1,067 804 1,551 1,858 514 1,065 1,545 983 1,493 1,688 1,076
2,086
194,883

Assessed Value Eliminated $18,544,740 $24,176,184 $64,026,523 $72,814,412 $42,666,512 $24,041,178 $9,103,434 $52,766,069 $32,558,581 $12,422,268 $53,089,750 $31,687,875 $30,765,461 $34,608,245 $148,930,293 $57,167,758 $25,438,568 $22,224,881 $10,064,880 $93,407,002 $44,244,066 $29,533,444 $119,966,352 $51,176,699 $50,521,931 $145,347,747 $26,405,527 $20,477,009 $37,299,550 $69,601,596 $22,707,636 $23,754,070 $104,764,536 $41,052,273 $48,360,745 $40,890,079 $31,430,139
$164,294,490
$10,185,206,434

County Tax Shift $309,512 $296,327 $846,175 $1,174,496 $688,552 $354,848 $105,691 $640,726 $502,704 $254,428 $699,086 $264,556 $494,370 $467,211 $1,004,457 $681,611 $215,439 $105,635 $130,340 $975,449 $707,286 $578,560 $722,677 $423,743 $421,304 $1,513,506 $398,011 $261,102 $361,022 $1,131,444 $204,369 $380,840 $1,126,219 $470,431 $803,901 $481,522 $453,411
$2,063,539
$107,018,961

School Tax Shift $421,281 $457,172 $960,398 $1,161,026 $714,323 $396,920 $136,961 $955,382 $441,006 $223,489 $743,257 $481,339 $467,881 $605,091 $2,054,272 $948,870 $365,496 $152,529 $140,908 $1,760,722 $706,799 $489,960 $1,167,872 $676,044 $878,696 $2,956,073 $430,199 $375,262 $626,371 $1,215,453 $396,634 $374,507 $1,682,518 $761,732 $689,141 $710,465 $627,974
$2,538,350
$164,228,064

Total Tax Shift $730,793 $753,499 $1,806,573 $2,335,522 $1,402,875 $751,768 $242,652 $1,596,108 $943,710 $477,917 $1,442,343 $745,895 $962,251 $1,072,302 $3,058,729 $1,630,481 $580,935 $258,164 $271,248 $2,736,171 $1,414,085 $1,068,520 $1,890,549 $1,099,787 $1,300,000 $4,469,579 $828,210 $636,364 $987,393 $2,346,897 $601,003 $755,347 $2,808,737 $1,232,163 $1,493,042 $1,191,987 $1,081,385
$4,601,889
$271,247,025

37 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Figure 17: Conservation Use Tax Shift illustrates the amount of tax shift created annually from digests affected by the Conservation Use Valuation program since 2012.

Millions of Dollars

350.0 300.0 250.0 200.0

$269.2

$261.3

$265.5

$267.3

$261.5

$263.0

$268.2

267.2

$271.2 $268.2

150.0

2012

2013

2014

2015

2016

2017

2018

2019

2020

2021

Figure 18: Conservation Use Assessed Value Eliminated illustrates the amount eliminated annually from the tax digests affected by the Conservation Use Valuation program since 2012.

Billions of Dollars

$14.0

$12.0

10.1

9.5

9.6

9.7

9.6

$10.0

10.2

9.6

9.65

9.6

9.8

$8.0

$6.0 2012

2013

2014

2015

2016

2017

2018

2019

2020

2021

38 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Forest Land Conservation Use
The Georgia Forest Land Protection Act of 2008 (FLPA) provides for current use valuation of property primarily used for the good faith subsistence or commercial production of trees, timber, or other wood and wood-fiber products. FLPA provides for current use value rather than fair market value. The bill also provided for the Commissioner to annually develop a table of current use values to be used in all counties. The table is based upon a legislated formula which takes into account the amount of income the land is capable of producing when growing timber and factors found in market data using comparable sales with and for the same existing use. This covenant agreement between the taxpayer and the local board of assessors is limited to forest land tracts consisting of 200 or more contiguous acres when owned by an individual or individuals or by any entity registered to do business in Georgia. For tax year 2021, a covenant breach is subject to a penalty in an amount equal to two times the tax savings. The effect of any special assessment program is a tax shift10 from those taxpayers taking advantage of this special assessment program to those taxpayers who cannot qualify for special treatment, just as any exemption for one class of taxpayers shifts the tax burden to other classes of taxpayers. To lessen the fiscal impact on local taxing jurisdictions there is a grant component associated with this program. A grant is paid to the taxing authorities to reimburse up to one half of the first 3% of revenue loss and 100% of the revenue loss over 3% as a result of taxpayers enrolling property in this program. Several reports, graphs, and charts show the fiscal impact of Forest Land Conservation Use Valuation.
10Tax Shift - Providing property tax relief to a particular class of taxpayers through valuation reductions or exemptions, resulting in a higher tax burden for other classes of taxpayers. For example, agricultural property owners qualifying for Conservation Use Assessment are afforded an exemption equal to the difference between 7 market value and current use value, while the property ofresidential, commercial, industrial, and other classes of taxpayers is assessed at fair market value only. As a consequence, the other classes of taxpayers are bearing more of the tax burden.
39 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Table 8: Forest Land Conservation Use Valuation Assessment for Tax Year 2021 lists each county and the number of parcels receiving Forest Land Conservation Use Assessment, the amount of value eliminated from the taxable digest in each county, the gross tax dollar shift for County and School, the amount of the reimbursement grant paid to the County and School and the net tax shift for the taxing jurisdictions after the application of the grant. This table does not include amounts paid to municipalities or special taxing districts.

FOREST LAND PROTECTION ACT OF 2008 (TAX DIGEST YEAR-2021)

County-Tax District

Parcel FLPA Count Acreage

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-code) Value (F-Code) (SJ-Code)

APPLING COUNTY FIRE DIST

0.00

$416,850.00

$266,386.00

$162,602.00

Adj. Assessed Value Reduction
$6,069.00

Millage Rate
0.00047

FLPA Grant Calculation
$2.85

COUNTY INCORPORATED

COUNTY

3

UNINCORPORATED

SCHOOL

0.00 1,055.01 0.00

$0.00 $416,850.00 $416,850.00

$0.00 $266,386.00 $266,386.00

$0.00 $162,602.00 $162,602.00

$0.00 $6,069.00 $6,069.00

0.012504 $0.00 0.012504 $75.89 0.012852 $78.00

ATKINSON
COUNTY INCORPORATED

COUNTY

24

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

27,243.55

$4,776,733.00 $4,755,713.00 $594,689.00

0.00

$4,776,733.00 $4,755,713.00 $594,689.00

$0.00

0.017333 $0.00

$286,834.50

0.017333 $10,283.23

$286,834.50

0.014787 $8,772.80

BACON
COUNTY INCORPORATED

COUNTY

46

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.012992 $0.00

14,775.49

$5,795,880.00 $4,461,979.00 $3,132,807.00

$899,453.00

0.012992 $11,685.69

0.00

$5,795,880.00 $4,461,979.00 $3,132,807.00

$899,453.00

0.014253 $12,819.90

BAKER

COUNTY

1

INCORPORATED

COUNTY

59

UNINCORPORATED

SCHOOL

287.00

$169,160.00

$169,160.00

$112,788.00

$104,469.41

0.012795 $1,336.69

108,570.11 $54,456,612.00 $54,424,635.00 $33,822,785.00 $31,298,594.29 0.011165 $349,448.81

0.00

$54,625,772.00 $54,593,795.00 $33,935,573.00 $31,409,602.14 0.014066 $441,807.46

40 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
BALDWIN COUNTY INCORPORATED
COUNTY UNINCORPORATED
SCHOOL

Parcel FLPA Count Acreage

0.00

38

12,890.83

0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-code) Value (F-Code) (SJ-Code)

Adj. Assessed Value Reduction

Millage Rate

FLPA Grant Calculation

$0.00

$0.00

$0.00

$0.00

0.0105

$0.00

$4,625,408.00 $4,625,408.00 $4,625,408.00

$2,312,704.00 0.0105

$24,283.39

$4,625,408.00 $4,625,408.00 $4,625,408.00

$2,312,704.00 0.01529 $35,361.24

BANKS
COUNTY INCORPORATED

COUNTY

3

UNINCORPORATED

SCHOOL

0.00 2,105.78 0.00

$0.00

$0.00

$0.00

$1,416,770.00 $1,199,218.00 $780,629.00

$1,416,770.00 $1,199,218.00 $780,629.00

$0.00

0.007831 $0.00

$281,538.50

0.007831 $4,834.60

$281,538.50

0.014511 $8,166.72

BARTOW
COUNTY INCORPORATED

COUNTY

6

UNINCORPORATED

SCHOOL

0.00 3,824.85 0.00

$0.00

$0.00

$0.00

$0.00

0.00856 $0.00

$3,149,037.00 $2,402,788.00 $2,228,243.00

$740,997.00

0.00856 $6,342.93

$3,149,037.00 $2,402,788.00 $2,228,243.00

$740,997.00

0.018116 $13,423.90

BEN HILL
COUNTY INCORPORATED

COUNTY

84

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.016456 $0.00

30,369.47

$12,668,010.00 $12,933,255.00 $5,945,215.00

$3,105,230.00 0.016456 $51,099.66

0.00

$12,668,010.00 $12,933,255.00 $5,945,215.00

$3,105,230.00 0.017903 $55,592.93

BERRIEN
COUNTY INCORPORATED

COUNTY

61

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.01671 $0.00

41,644.66

$16,215,719.00 $16,056,904.00 $8,192,252.00

$4,016,718.50 0.01671 $69,678.86

0.00

$16,215,719.00 $16,056,904.00 $8,192,252.00

$4,016,718.50 0.014974 $62,485.69

BIBB
COUNTY INCORPORATED
SCHOOL

25

3,187.04

$2,531,010.00 $2,531,010.00 $1,885,322.00

$942,661.00

0.019901 $18,759.90

0.00

$2,531,010.00 $2,531,010.00 $1,885,322.00

$942,661.00

0.018099 $17,061.22

41 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
BLECKLEY COUNTY INCORPORATED
COUNTY UNINCORPORATED
SCHOOL

Parcel FLPA Count Acreage

0.00

31

16,789.37

0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-code) Value (F-Code) (SJ-Code)

Adj. Assessed Value Reduction

Millage Rate

FLPA Grant Calculation

$0.00

$0.00

$0.00

$0.00

0.014114 $0.00

$8,070,702.00 $5,700,297.00 $4,047,362.00

$838,478.50

0.014831 $14,251.46

$8,070,702.00 $5,700,297.00 $4,047,362.00

$838,478.50

0.014286 $13,704.90

BRANTLEY
COUNTY FIRE UNINC CALVARY VFD COUNTY FIRE UNINC WSVLLE VFD

COUNTY INCORPORATED

COUNTY

136

UNINCORPORATED

SCHOOL

0.00

$391,565.00

$375,876.00

$242,716.00

$113,513.50

0.00125 $141.89

0.00

$6,285,094.00 $5,512,264.00 $3,481,908.00

$1,538,324.91 0.00125 $3,072.32

0.00

$0.00

$0.00

$0.00

$0.00

0.017731 $0.00

125,423.94 $33,770,174.00 $33,073,628.00 $16,674,025.00 $11,025,934.62 0.01323 $145,873.11

0.00

$33,770,174.00 $33,073,628.00 $16,674,025.00 $11,179,812.54 0.0157

$175,523.06

BROOKS
COUNTY INCORPORATED

COUNTY

167

UNINCORPORATED

COUNTY WIDE DEVELOPMENT AUTH
FIRE DIST BRIGGS 99 (UNINC)

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.015248 $0.00

88,047.00

$80,340,640.00 $74,585,007.00 $61,306,118.00 $47,675,677.15 0.013127 $798,185.49

0.00

$80,340,640.00 $74,585,007.00 $61,306,118.00 $47,675,677.15 0.0005

$26,612.93

0.00

$1,834,360.00 $1,740,240.00 $1,434,936.00

$670,408.00

0

$0.00

0.00

$80,340,640.00 $74,585,007.00 $61,306,118.00 $47,736,788.52 0.014811 $888,925.23

BRYAN

COUNTY

3

INCORPORATED

COUNTY

64

UNINCORPORATED

PEMBROKE

3

630.34

$274,280.00

$264,160.00

$154,309.00

$72,094.50

0.007999 $636.19

27,258.64

$10,813,360.00 $9,015,600.00 $6,082,720.00

$2,142,480.00 0.007999 $19,675.80

630.34

$274,280.00

$264,160.00

$154,309.00

$72,094.50

0.01

$762.31

SCHOOL

0.00

$11,087,640.00 $9,279,760.00 $6,237,029.00

$2,214,574.50 0.015075 $36,619.08

BULLOCH
COUNTY INCORPORATED

0.00

$0.00

$0.00

$0.00

$0.00

0.0116

$0.00

42 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
COUNTY UNINCORPORATED SCHOOL

Parcel FLPA Count Acreage

24

19,739.87

0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-code) Value (F-Code) (SJ-Code)
$6,044,571.00 $5,067,203.00 $2,606,098.00

Adj. Assessed Value Reduction
$814,365.00

Millage Rate
0.0116

FLPA Grant Calculation
$10,712.22

$6,044,571.00 $5,067,203.00 $2,606,098.00

$814,365.00

0.008568 $8,039.98

BURKE
COUNTY FIRE DISTRICT

COUNTY

1

INCORPORATED

COUNTY

191

UNINCORPORATED

MIDVILLE

1

0.00

$40,471,001.00 $40,590,485.00 $19,916,082.00 $10,017,783.00 0.002696 $30,079.35

63.00

$17,676.00

$18,593.00

$6,064.00

$3,490.50

0.005743 $20.05

100,007.49 $40,453,325.00 $40,571,892.00 $19,910,018.00 $10,014,292.50 0.005562 $63,767.77

63.00

$17,676.00

$18,593.00

$0.00

$458.50

0.016

$7.34

SCHOOL

0.00

$40,471,001.00 $40,590,485.00 $19,916,082.00 $10,017,783.00 0.013628 $152,423.66

BUTTS
COUNTY INCORPORATED

COUNTY

34

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.012959 $0.00

14,519.17

$12,364,381.00 $13,089,371.00 $9,451,155.00

$5,088,072.50 0.012959 $70,823.98

0.00

$12,364,381.00 $13,089,371.00 $9,451,155.00

$5,088,072.50 0.015088 $90,157.14

CALHOUN

COUNTY

4

INCORPORATED

COUNTY

83

UNINCORPORATED

LEARY

2

230.87

$91,863.00

$91,863.00

$49,871.00

$44,132.51

0.0165

$859.20

56,875.16

$31,345,688.00 $31,523,034.00 $18,899,855.00 $16,882,052.59 0.015585 $313,204.09

66.87

$18,799.00

$18,799.00

$9,333.00

$4,666.50

0.013209 $61.64

SCHOOL

0.00

$31,437,551.00 $31,614,897.00 $18,949,726.00 $16,946,488.10 0.019551 $403,799.11

CAMDEN

COUNTY

10

INCORPORATED

COUNTY SSD UNINC 40

COUNTY SSD UNINC 42

COUNTY SSD UNINC 43

COUNTY

108

UNINCORPORATED

13,567.61

$3,203,938.00 $3,203,938.00 $1,300,126.00

$650,063.00

0.015562 $11,364.29

0.00

$404,505.00

$367,721.00

$181,179.00

$72,197.50

0.00135 $97.47

0.00

$1,815,688.00 $1,780,378.00 $1,012,839.00

$488,764.50

0.00135 $659.83

0.00

$16,401,961.00 $16,603,094.00 $9,745,495.00

$6,386,859.17 0.00135 $8,622.26

64,602.91

$18,622,154.00 $18,751,193.00 $10,939,513.00 $5,534,276.00 0.015562 $86,124.40

43 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District KINGSLAND

Parcel FLPA Count Acreage

10

13,567.61

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-code) Value (F-Code) (SJ-Code)
$3,203,938.00 $3,203,938.00 $1,300,126.00

Adj. Assessed Value Reduction
$650,063.00

Millage Rate
0.0074

FLPA Grant Calculation
$6,101.31

SCHOOL

0.00

$21,826,092.00 $21,955,131.00 $12,239,639.00 $6,184,339.00 0.01536 $97,021.96

CANDLER
COUNTY INCORPORATED

COUNTY

39

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.012294 $0.00

14,120.72

$5,796,886.00 $5,888,955.00 $3,260,657.00

$1,676,363.00 0.012294 $24,939.64

0.00

$5,796,886.00 $5,888,955.00 $3,260,657.00

$1,676,363.00 0.014

$27,776.61

CARROLL
COUNTY INC BREMEN

COUNTY INC CARROLLTON

COUNTY INC -

1

OTHER

COUNTY

22

UNINCORPORATED

MT ZION

1

0.00 0.00 113.00 7,131.50 113.00

$0.00

$0.00

$0.00

$0.00

0.00628 $0.00

$0.00

$0.00

$0.00

$0.00

0.006201 $0.00

$104,434.00

$94,941.00

$77,501.00

$34,004.00

0.007639 $259.76

$5,075,511.00 $5,891,114.00 $3,266,413.00

$2,041,008.00 0.007639 $15,591.26

$104,434.00

$94,941.00

$77,501.00

$34,004.00

0.00705 $239.73

SCHOOL

0.00

$5,179,945.00 $5,986,055.00 $3,343,914.00

$2,075,012.00 0.017998 $37,346.07

CHARLTON
COUNTY INCORPORATED

COUNTY

64

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.01842 $0.00

95,659.28

$27,606,885.00 $28,591,440.00 $10,621,688.00 $7,101,477.86 0.01842 $165,843.19

0.00

$27,606,885.00 $28,591,440.00 $10,621,688.00 $7,103,552.42 0.01719 $153,314.52

CHATHAM

BLOOMINGDALE

2

303.04

$511,400.00

$192,400.00

$464,560.00

$72,780.00

0

$0.00

CHATHAM AREA TRANSIT DISTRICT

COUNTY

13

INCORPORATED

COUNTY SSD UNINC

COUNTY

5

UNINCORPORATED

0.00 1,547.98 0.00 833.32

$5,250,720.00 $4,868,680.00 $4,964,200.00

$2,291,080.00 0.00115 $2,634.74

$2,026,200.00 $1,575,120.00 $1,812,640.00

$680,780.00

0.011543 $7,858.24

$3,735,920.00 $3,485,960.00 $3,616,120.00

$1,683,080.00 0.004801 $8,444.79

$3,735,920.00 $3,485,960.00 $3,616,120.00

$1,683,080.00 0.011543 $19,976.21

44 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District SAVANNAH

Parcel FLPA Count Acreage

11

1,244.94

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-code) Value (F-Code) (SJ-Code)
$1,514,800.00 $1,382,720.00 $1,348,080.00

Adj. Assessed Value Reduction
$608,000.00

Millage Rate
0.012739

FLPA Grant Calculation
$7,745.31

SCHOOL

0.00

$5,762,120.00 $5,061,080.00 $5,428,760.00

$2,363,860.00 0.018131 $42,859.15

CHATTAHOOCHEE
COUNTY INCORPORATED

COUNTY

10

UNINCORPORATED

SCHOOL

0.00 6,219.58 0.00

$0.00

$0.00

$0.00

$2,003,519.00 $2,003,519.00 $599,981.00

$2,003,519.00 $2,003,519.00 $599,981.00

$0.00

0.008654 $0.00

$299,990.50

0.008654 $3,085.84

$299,990.50

0.01761 $6,279.04

CHATTOOGA
COUNTY INCORPORATED

COUNTY

29

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.018356 $0.00

12,361.32

$7,650,945.00 $8,250,387.00 $4,729,330.00

$2,664,386.00 0.014214 $43,150.70

0.00

$7,650,945.00 $8,250,387.00 $4,729,330.00

$2,664,386.00 0.012404 $37,228.47

CHEROKEE
COUNTY FIRE DIST UNINC

COUNTY INCORPORATED

COUNTY

6

UNINCORPORATED

SCHOOL

0.00 0.00 2,418.20 0.00

$3,430,320.00 $3,328,440.00 $2,665,323.00

$1,281,721.50 0.003292 $4,830.69

$0.00

$0.00

$0.00

$0.00

0.005212 $0.00

$3,430,320.00 $3,328,440.00 $2,665,323.00

$1,281,721.50 0.005212 $7,782.02

$3,430,320.00 $3,328,440.00 $2,665,323.00

$1,281,721.50 0.0182

$27,323.64

CLAY
COUNTY INCORPORATED

COUNTY

50

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.017189 $0.00

16,981.28

$5,537,360.00 $5,537,360.00 $1,989,229.00

$994,614.50

0.017189 $34,466.05

0.00

$5,537,360.00 $5,537,360.00 $1,989,229.00

$994,614.50

0.013174 $27,238.15

CLINCH
COUNTY INCORPORATED

COUNTY

154

UNINCORPORATED

COUNTY WIDE DEVELOPMENT AUTH

0.00

$0.00

$0.00

$0.00

$0.00

0.010943 $0.00

385,093.42 $107,803,081.00 $105,825,691.00 $47,549,809.00 $41,119,149.85 0.010943 $625,627.91

0.00

$107,803,081.00 $105,825,691.00 $47,549,809.00 $41,119,149.85 0.0005

$28,570.92

45 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
COUNTY WIDE HOSPITAL SCHOOL

Parcel FLPA Count Acreage
0.00
0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-code) Value (F-Code) (SJ-Code)
$107,803,081.00 $105,825,691.00 $47,549,809.00

Adj. Assessed Value Reduction
$41,119,149.85

Millage Rate
0.004

FLPA Grant Calculation
$228,567.38

$107,803,081.00 $105,825,691.00 $47,549,809.00 $41,140,891.87 0.017883 $1,022,743.47

COFFEE
COUNTY INCORPORATED

COUNTY

36

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.007747 $0.00

18,709.00

$9,502,467.00 $9,518,274.00 $6,317,833.00

$3,166,820.00 0.007747 $30,423.58

0.00

$8,714,924.00 $8,727,536.00 $5,793,780.00

$2,903,196.00 0.016019 $60,371.86

COLQUITT

COUNTY

2

147.25

$133,279.00

$133,279.00

$91,968.00

$45,984.00

0.014665 $674.36

INCORPORATED

COUNTY SSD

0.00

$25,983,556.00 $26,298,157.00 $16,668,490.00 $8,491,545.50 0.001212 $11,014.25

COUNTY

147

UNINCORPORATED

NORMAN PARK

2

39,554.20

$25,850,277.00 $26,164,878.00 $16,576,522.00 $8,445,561.50 0.011945 $110,357.89

147.25

$133,279.00

$133,279.00

$91,968.00

$45,984.00

0.0121

$556.41

SCHOOL

0.00

$25,983,556.00 $26,298,157.00 $16,668,490.00 $8,491,545.50 0.009091 $82,469.01

COLUMBIA
COUNTY FIRE DIST UNINC

COUNTY INCORPORATED

COUNTY

97

UNINCORPORATED

SCHOOL

0.00

$25,214,564.00 $25,214,564.00 $21,062,469.00 $10,531,234.50 0.002608 $27,465.46

0.00

$0.00

$0.00

$0.00

$0.00

0.005683 $0.00

19,290.93

$25,214,564.00 $25,214,564.00 $21,062,469.00 $10,531,234.50 0.005683 $61,405.34

0.00

$25,214,564.00 $25,214,564.00 $21,062,469.00 $10,531,234.50 0.0183

$192,721.59

COOK
COUNTY INCORPORATED

COUNTY

24

UNINCORPORATED

SCHOOL

0.00 7,262.51 0.00

$0.00

$0.00

$0.00

$0.00

0.011862 $0.00

$4,877,073.00 $2,126,910.00 $3,574,041.00

$411,939.00

0.011862 $11,061.30

$4,877,073.00 $2,126,910.00 $3,574,041.00

$411,939.00

0.016011 $14,931.41

COWETA
CHATTAHOOCHEE HILLS

0.00

$0.00

$0.00

$0.00

$0.00

0.00946 $0.00

46 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
COUNTY FIRE DISTRICT
COUNTY INCORPORATED
COUNTY UNINCORPORATED
GRANTVILLE

Parcel FLPA Count Acreage
0.00

2

46.95

30

5,119.05

2

46.95

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-code) Value (F-Code) (SJ-Code)
$3,195,655.00 $3,100,059.00 $1,993,696.00

Adj. Assessed Value Reduction
$949,050.00

Millage Rate
0.00313

FLPA Grant Calculation
$4,153.33

$25,263.00

$28,926.00

$13,198.00

$8,430.50

0.006162 $106.99

$3,170,392.00 $3,071,133.00 $1,980,498.00

$940,619.50

0.005756 $7,495.85

$25,263.00

$28,926.00

$13,198.00

$8,430.50

0.005228 $75.72

GRANTVILLE ANNEXED
SCHOOL

2

46.95

0.00

$25,263.00

$28,926.00

$13,198.00

$8,430.50

0.005228 $44.07

$3,195,655.00 $3,100,059.00 $1,993,696.00

$949,050.00

0.01714 $21,835.99

CRAWFORD
COUNTY INCORPORATED

COUNTY

150

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

63,016.81

$17,794,022.00 $17,637,884.00 $4,671,160.00

0.00

$17,794,022.00 $17,637,884.00 $4,671,160.00

$0.00

0.01577 $0.00

$2,257,511.00 0.01403 $59,640.96

$2,257,511.00 0.016

$69,459.93

CRISP
COUNTY INCORPORATED

COUNTY SSD UNINC

COUNTY

58

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.01149 $0.00

0.00

$5,882,332.00 $5,872,735.00 $3,141,481.00

$1,565,942.00 0.00165 $2,583.80

11,939.89

$5,882,332.00 $5,872,735.00 $3,141,481.00

$1,565,942.00 0.01149 $19,870.40

0.00

$5,882,332.00 $5,872,735.00 $3,141,481.00

$1,565,942.00 0.016513 $28,568.69

DAWSON
COUNTY INCORPORATED

COUNTY

3

UNINCORPORATED

SCHOOL

0.00 828.23 0.00

$0.00

$0.00

$0.00

$0.00

0.007625 $0.00

$1,273,920.00 $1,305,080.00 $1,015,642.00

$523,401.00

0.007625 $5,223.28

$1,273,920.00 $1,305,080.00 $1,015,642.00

$523,401.00

0.015

$10,194.94

DECATUR BAINBRIDGE

3

745.85

$419,505.00

$419,505.00

$283,351.00

$141,675.50

0.003778 $645.48

COUNTY

3

INCORPORATED

COUNTY

196

UNINCORPORATED

745.85

$419,505.00

$419,505.00

$283,351.00

$161,584.12

0.009555 $2,295.54

73,997.47

$47,423,951.00 $49,324,402.00 $32,331,264.00 $19,521,023.87 0.009555 $386,938.60

47 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District SCHOOL

Parcel FLPA Count Acreage
0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-code) Value (F-Code) (SJ-Code)
$47,843,456.00 $49,743,907.00 $32,614,615.00

Adj. Assessed Value Reduction
$19,766,985.86

Millage Rate
0.014115

FLPA Grant Calculation
$576,402.64

DODGE CHESTER

1

220.00

$98,580.00

$72,748.00

$52,425.00

$13,296.50

0.001

$13.30

COUNTY

1

INCORPORATED

COUNTY

121

UNINCORPORATED

SCHOOL

220.00

$98,580.00

$72,748.00

$52,425.00

36,680.08

$15,152,641.00 $11,673,451.00 $8,021,453.00

0.00

$15,251,221.00 $11,746,199.00 $8,073,878.00

$13,296.50

0.011821 $323.29

$2,271,131.50 0.011821 $50,503.84

$2,284,428.00 0.014

$61,505.12

DOOLY

COUNTY

4

INCORPORATED

COUNTY

104

UNINCORPORATED

DOOLING

2

167.00

$96,560.00

$96,560.00

$65,666.00

42,089.62

$18,170,520.00 $17,974,954.00 $8,200,154.00

98.00

$63,120.00

$63,120.00

$46,219.00

$32,833.00

0.019

$4,002,294.00 0.019

$23,109.50

0

$623.83 $76,043.59 $0.00

SCHOOL

0.00

$18,267,080.00 $18,071,514.00 $8,265,820.00

$4,035,127.00 0.016404 $66,192.22

VIENNA

2

69.00

$33,440.00

$33,440.00

$19,447.00

$9,723.50

0.0135

$131.27

DOUGHERTY
COUNTY INCORPORATED

COUNTY SSD UNINC

COUNTY

58

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.015569 $0.00

0.00

$41,458,800.00 $41,458,800.00 $27,596,213.00 $18,749,138.86 0.009173 $171,985.85

68,510.06

$41,458,800.00 $41,458,800.00 $27,596,213.00 $13,798,106.50 0.015569 $214,822.72

0.00

$41,458,800.00 $41,458,800.00 $27,596,213.00 $13,798,106.50 0.018154 $250,490.83

DOUGLAS
COUNTY INCORPORATED

COUNTY

1

UNINCORPORATED

SCHOOL

0.00 247.00 0.00

$0.00 $290,000.00 $290,000.00

$0.00 $290,000.00 $290,000.00

$0.00 $232,874.00 $232,874.00

$0.00

0.012563 $0.00

$116,437.00

0.012563 $3,160.47

$116,437.00

0.01955 $5,769.13

EARLY BLAKELY

4

630.16

$298,479.00

$270,577.00

$168,096.00

$70,097.00

0.0042

$374.23

48 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
COUNTY INCORPORATED
COUNTY UNINCORPORATED
SCHOOL

Parcel FLPA Count Acreage

10

1,039.97

313

89,284.42

0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-code) Value (F-Code) (SJ-Code)

$551,903.00

$504,736.00

$328,512.00

Adj. Assessed Value Reduction
$202,142.49

Millage Rate
0.00998

FLPA Grant Calculation
$2,942.86

$48,473,276.00 $44,481,781.00 $28,733,166.00 $17,776,547.97 0.00998 $270,507.44

$49,025,179.00 $44,986,517.00 $29,061,678.00 $18,014,236.72 0.015484 $428,709.80

ECHOLS

COUNTY

73

UNINCORPORATED

SCHOOL

201,263.50 $41,052,292.00 $40,792,825.00 $10,051,396.00 $7,912,610.09 0.014993 $122,785.25

0.00

$41,052,292.00 $40,792,825.00 $10,051,396.00 $7,921,599.31 0.015507 $127,118.97

EFFINGHAM
COUNTY INCORPORATED

COUNTY

106

UNINCORPORATED

COUNTY WIDE HOSPITAL

COUNTY WIDE INDUSTRIAL AUTH

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.007337 $0.00

56,016.55

$27,908,164.00 $28,221,619.00 $18,967,179.00 $9,640,317.00 0.007337 $70,731.01

0.00

$27,908,164.00 $28,221,619.00 $18,967,179.00 $9,640,317.00 0.0016

$15,424.51

0.00

$27,908,164.00 $28,221,619.00 $18,967,179.00 $9,640,317.00 0.002

$19,280.63

0.00

$27,908,164.00 $28,221,619.00 $18,967,179.00 $9,640,317.00 0.01581 $152,413.41

ELBERT
COUNTY INCORPORATED

COUNTY

33

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.010539 $0.00

21,385.85

$11,828,389.00 $12,240,010.00 $5,055,539.00

$2,733,580.00 0.009763 $35,184.01

0.00

$11,828,389.00 $12,240,010.00 $5,055,539.00

$2,733,580.00 0.01425 $50,720.21

EMANUEL ADRIAN

1

41.00

$21,131.00

$13,692.00

$11,510.00

$2,035.50

0.01052 $21.41

COUNTY

7

INCORPORATED

COUNTY SSD ADRIAN #5

COUNTY SSD - OAK PARK

COUNTY SSD STILLMORE #7

COUNTY SSD UNINC #1

1,396.11 0.00 0.00 0.00 0.00

$511,893.00

$403,927.00

$286,847.00

$89,440.50

0.011093 $2,299.17

$21,131.00

$13,692.00

$11,510.00

$2,035.50

0.002312 $8.64

$287,062.00

$224,140.00

$155,322.00

$46,200.00

0.002312 $297.63

$122,409.00

$96,721.00

$76,599.00

$25,455.50

0.002312 $58.85

$37,913,609.00 $31,143,283.00 $17,795,642.00 $5,968,525.53 0.002312 $22,948.58

49 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
COUNTY UNINCORPORATED OAK PARK

Parcel FLPA Count Acreage

199

103,500.69

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-code) Value (F-Code) (SJ-Code)
$37,913,609.00 $31,143,283.00 $17,795,642.00

Adj. Assessed Value Reduction
$5,512,658.00

Millage Rate

FLPA Grant Calculation

0.011093 $99,707.89

1

882.04

$287,062.00

$224,140.00

$155,322.00

$46,200.00

0

$0.00

SCHOOL

0.00

$38,425,502.00 $31,547,210.00 $18,082,489.00 $5,602,098.50 0.013231 $120,346.05

STILLMORE

4

234.26

$122,409.00

$96,721.00

$76,599.00

$25,455.50

0

$0.00

EVANS
COUNTY INCORPORATED

COUNTY

14

UNINCORPORATED

SCHOOL

0.00 6,775.89 0.00

$0.00

$0.00

$0.00

$0.00

0.012549 $0.00

$2,517,920.00 $2,517,960.00 $1,399,106.00

$699,573.00

0.009286 $7,188.06

$2,517,920.00 $2,517,960.00 $1,399,106.00

$699,573.00

0.014

$10,602.43

FANNIN
COUNTY INCORPORATED

COUNTY

4

UNINCORPORATED

SCHOOL

0.00 1,198.66 0.00

$0.00

$0.00

$0.00

$0.00

0.003862 $0.00

$1,786,428.00 $1,786,428.00 $1,437,890.00

$718,945.00

0.003862 $3,406.55

$1,786,428.00 $1,786,428.00 $1,437,890.00

$718,945.00

0.010159 $9,063.07

FLOYD

CAVE SPRINGS

1

0.35

$198.00

$176.00

$118.00

$48.00

0

$0.00

CO UNINC SOLID WASTE

COUNTY FIRE DIST UNINC

COUNTY

1

INCORPORATED

COUNTY

77

UNINCORPORATED

SCHOOL

0.00

$8,582,700.00 $7,610,333.00 $5,252,500.00

$2,140,066.50 0.000656 $1,585.93

0.00

$8,582,700.00 $7,610,333.00 $5,252,500.00

$2,140,066.50 0.00165 $3,989.02

0.35

$198.00

$176.00

$0.00

$0.00

0.009678 $0.00

14,302.22

$8,582,700.00 $7,610,333.00 $5,252,500.00

$2,140,066.50 0.009678 $23,173.33

0.00

$8,582,898.00 $7,610,509.00 $5,252,618.00

$2,140,114.50 0.0182

$44,114.68

FRANKLIN
COUNTY INCORPORATED

COUNTY

2

UNINCORPORATED

SCHOOL

0.00 549.69 0.00

$0.00 $188,983.00 $188,983.00

$0.00 $188,983.00 $188,983.00

$0.00 $11,747.00 $11,747.00

$0.00 $5,873.50 $5,873.50

0.011144 $0.00

0.010263 $1,855.18

0.017

$2,717.87

50 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
FULTON CHATTAHOOCHEE HILLS
COUNTY INCORPORATED
COUNTY UNINCORPORATED
SCHOOL

Parcel FLPA Count Acreage

47

8,640.61

47

8,640.61

0.00

0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-code) Value (F-Code) (SJ-Code)

Adj. Assessed Value Reduction

Millage Rate

FLPA Grant Calculation

$26,447,600.00 $23,964,490.00 $23,370,390.00 $17,075,345.50 0.00946 $161,532.77

$26,447,600.00 $23,964,490.00 $23,370,390.00 $10,443,640.00 0.00933 $97,439.16

$0.00

$0.00

$0.00

$0.00

0.00933 $0.00

$26,447,600.00 $23,964,490.00 $23,370,390.00 $10,443,640.00 0.01759 $183,703.63

GILMER
COUNTY INCORPORATED

COUNTY

7

UNINCORPORATED

SCHOOL

0.00 5,302.42 0.00

$0.00

$0.00

$0.00

$0.00

0.006222 $0.00

$4,229,720.00 $4,072,680.00 $2,662,588.00

$1,252,774.00 0.006222 $15,620.36

$4,229,720.00 $4,072,680.00 $2,662,588.00

$1,252,774.00 0.012624 $32,147.08

GLASCOCK
COUNTY INCORPORATED

COUNTY

55

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.013228 $0.00

15,124.42

$4,859,969.00 $4,815,379.00 $2,094,057.00

$1,024,733.50 0.013228 $37,068.10

0.00

$4,859,969.00 $4,815,379.00 $2,094,057.00

$1,024,733.50 0.016409 $48,903.01

GLYNN
COUNTY INCORPORATED

COUNTY

82

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.004453 $0.00

26,105.20

$13,737,440.00 $13,737,440.00 $11,782,842.00 $5,891,421.00 0.004453 $34,783.29

0.00

$13,737,440.00 $13,737,440.00 $11,782,842.00 $5,891,421.00 0.016157 $98,785.52

GORDON
COUNTY INCORPORATED

COUNTY

8

UNINCORPORATED

SCHOOL

0.00 5,529.28 0.00

$0.00

$0.00

$0.00

$0.00

0.009515 $0.00

$3,300,920.00 $3,588,236.00 $1,991,465.00

$1,139,390.50 0.009515 $12,139.41

$3,300,920.00 $3,588,236.00 $1,991,465.00

$1,139,390.50 0.0185

$23,863.84

GRADY
COUNTY INCORPORATED

COUNTY

55

UNINCORPORATED

0.00

$0.00

$0.00

$0.00

$0.00

0.017384 $0.00

37,164.18

$20,203,667.00 $20,732,740.00 $12,289,959.00 $6,409,516.00 0.017384 $114,764.62

51 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District SCHOOL

Parcel FLPA Count Acreage
0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-code) Value (F-Code) (SJ-Code)
$20,203,667.00 $20,732,740.00 $12,289,959.00

Adj. Assessed Value Reduction
$6,409,516.00

Millage Rate
0.0135

FLPA Grant Calculation
$94,566.73

GREENE
COUNTY FIRE LIBERTY

COUNTY FIRE - OLD SALEM

COUNTY FIRE WALKER CHURCH

COUNTY

2

INCORPORATED

COUNTY

175

UNINCORPORATED

SCHOOL

0.00

$1,808,760.00 $1,021,844.00 $1,323,719.00

$268,401.50

0.000631 $270.87

0.00

$8,348,760.00 $5,742,520.00 $7,695,174.00

$2,544,467.00 0.001005 $6,567.11

0.00

$562,240.00

$427,720.00

$452,598.00

$159,039.00

0.000717 $203.91

292.82

$278,440.00

$286,280.00

$206,272.00

$107,056.00

0.005256 $562.69

50,940.12

$43,421,960.00 $31,536,760.00 $31,876,147.00 $9,995,473.50 0.005256 $103,753.15

0.00

$43,700,400.00 $31,823,040.00 $32,082,419.00 $10,102,529.50 0.012454 $272,431.79

WHITE PLAINS

1

84.63

$78,440.00

$81,840.00

$56,766.00

$30,083.00

0

$0.00

WOODVILLE

1

208.19

$200,000.00

$204,440.00

$149,506.00

$76,973.00

0

$0.00

HABERSHAM
COUNTY INCORPORATED

COUNTY

8

UNINCORPORATED

COUNTY WIDE HOSPITAL

SCHOOL

0.00 892.17 0.00 0.00

$0.00

$0.00

$0.00

$0.00

0.011682 $0.00

$1,678,000.00 $1,894,328.00 $1,392,224.00

$804,276.00

0.011682 $10,850.41

$1,678,000.00 $1,894,328.00 $1,392,224.00

$804,276.00

0.001034 $831.62

$1,678,000.00 $1,894,328.00 $1,392,224.00

$804,276.00

0.012566 $12,169.85

HALL
COUNTY INCORPORATED

COUNTY UNINC FIRE DISTRICT

COUNTY

3

UNINCORPORATED

SCHOOL

0.00 0.00 6,633.58 0.00

$0.00

$0.00

$0.00

$0.00

0.004636 $0.00

$7,417,520.00 $7,707,920.00 $5,342,672.00

$2,816,536.00 0.00265 $8,234.66

$7,417,520.00 $7,707,920.00 $5,342,672.00

$2,816,536.00 0.004636 $15,432.26

$7,417,520.00 $7,707,920.00 $5,342,672.00

$2,816,536.00 0.016485 $53,656.83

HANCOCK
COUNTY INCORPORATED

COUNTY

253

UNINCORPORATED

0.00

$0.00

$0.00

$0.00

$0.00

0.017739 $0.00

76,427.94

$35,258,584.00 $35,104,715.00 $17,929,795.00 $11,963,624.73 0.017739 $212,222.74

52 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District SCHOOL

Parcel FLPA Count Acreage
0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)
$35,258,584.00 $35,104,715.00 $17,929,795.00

Adj. Assessed Value Reduction
$12,029,028.94

Millage Rate
0.014216

FLPA Grant Calculation
$171,004.68

HARALSON

COUNTY

1

INCORPORATED

COUNTY

69

UNINCORPORATED

SCHOOL

201.00

$143,594.00

$143,594.00

$104,546.00

$52,273.00

0.0101

$1,058.20

23,509.88

$11,464,131.00 $11,648,710.00 $6,341,883.00

$3,263,231.00 0.01

$48,466.77

0.00

$11,607,725.00 $11,792,304.00 $6,446,429.00

$3,315,504.00 0.015145 $73,588.22

TALLAPOOSA

1

201.00

$143,594.00

$143,594.00

$104,546.00

$52,273.00

0.00703 $725.69

HARRIS

COUNTY INC -

186

OTHER

COUNTY INC - WEST 2 POINT

COUNTY

184

UNINCORPORATED

SCHOOL

69,688.14

$45,654,814.00 $46,723,004.00 $31,790,053.00 $16,429,121.50 0.00938 $154,105.16

104.96

$140,592.00

$140,592.00

$120,271.00

$60,135.50

0.005628 $338.44

69,583.18

$45,514,222.00 $46,582,412.00 $31,669,782.00 $16,368,986.00 0.00938 $224,290.33

0.00

$45,654,814.00 $46,723,004.00 $31,790,053.00 $16,429,121.50 0.01726 $445,306.01

SHILOH

2

104.96

$140,592.00

$140,592.00

$120,271.00

$60,135.50

0.0055

$374.85

HEARD
COUNTY INCORPORATED

COUNTY

67

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.006754 $0.00

32,721.99

$15,812,640.00 $16,174,840.00 $7,470,855.00

$3,916,527.50 0.006754 $42,644.67

0.00

$15,812,640.00 $16,174,840.00 $7,470,855.00

$3,916,527.50 0.015217 $96,712.40

HENRY
COUNTY INCORPORATED

COUNTY

3

UNINCORPORATED

SCHOOL

0.00 1,071.42 0.00

$0.00

$0.00

$0.00

$1,103,240.00 $1,103,240.00 $807,600.00

$1,103,240.00 $1,103,240.00 $807,600.00

$0.00

0.008788 $0.00

$403,800.00

0.008788 $3,548.59

$403,800.00

0.02

$8,076.00

HOUSTON
COUNTY FIRE DISTRICT
COUNTY INCORPORATED

0.00

$19,175,829.00 $15,790,543.00 $13,017,370.00 $4,816,042.00 0.001177 $6,802.63

0.00

$0.00

$0.00

$0.00

$0.00

0.009935 $0.00

53 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
COUNTY UNINCORPORATED SCHOOL

Parcel FLPA Count Acreage

59

30,969.63

0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)
$19,175,829.00 $15,790,543.00 $13,017,370.00

Adj. Assessed Value Reduction
$4,816,042.00

Millage Rate
0.009935

FLPA Grant Calculation
$57,420.66

$19,175,829.00 $15,790,543.00 $13,017,370.00 $4,816,042.00 0.013183 $76,522.37

IRWIN
COUNTY INCORPORATED

COUNTY UNINC INDUSTRIAL AUTH

COUNTY

43

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.014868 $0.00

0.00

$5,079,457.00 $5,257,392.00 $2,074,469.00

$1,126,202.00 0.00095 $1,069.89

15,128.42

$5,079,457.00 $5,257,392.00 $2,074,469.00

$1,126,202.00 0.014868 $16,744.37

0.00

$5,079,457.00 $5,257,392.00 $2,074,469.00

$1,126,202.00 0.015682 $17,661.10

JACKSON
COUNTY FIRE SOUTH JACKSON

COUNTY INCORPORATED

COUNTY

1

UNINCORPORATED

SCHOOL

0.00 0.00 202.11 0.00

$250,320.00 $0.00 $250,320.00 $250,320.00

$250,320.00 $0.00 $250,320.00 $250,320.00

$178,736.00 $0.00 $178,736.00 $178,736.00

$89,368.00 $0.00 $89,368.00 $89,368.00

0.0018

$181.71

0.009428 $0.00

0.008

$840.32

0.016576 $1,712.67

JASPER
COUNTY INCORPORATED

COUNTY

127

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.01382 $0.00

49,698.45

$37,739,680.00 $38,282,751.00 $27,799,389.00 $20,308,055.12 0.01382 $485,337.94

0.00

$37,739,680.00 $38,282,751.00 $27,799,389.00 $20,367,100.31 0.016838 $564,665.71

JEFF DAVIS

COUNTY

1

INCORPORATED

COUNTY

66

UNINCORPORATED

DENTON (UNINC)

1

14.00

$5,600.00

$5,600.00

$1,749.00

$874.50

0.01538 $13.45

50,684.97

$14,293,252.00 $14,254,713.00 $4,845,276.00

$2,403,368.50 0.01538 $36,963.81

14.00

$5,600.00

$5,600.00

$1,749.00

$874.50

0

$0.00

SCHOOL

0.00

$14,298,852.00 $14,260,313.00 $4,847,025.00

$2,404,243.00 0.014

$33,659.40

JEFFERSON
COUNTY INCORPORATED

0.00

$0.00

$0.00

$0.00

$0.00

0.016986 $0.00

54 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
COUNTY UNINCORPORATED SCHOOL

Parcel FLPA Count Acreage

157

67,070.64

0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)
$22,193,733.00 $22,077,543.00 $7,972,754.00

Adj. Assessed Value Reduction
$3,928,282.00

Millage Rate
0.016986

FLPA Grant Calculation
$169,734.17

$22,193,733.00 $22,077,543.00 $7,972,754.00

$3,928,282.00 0.0157

$151,154.57

JENKINS
COUNTY INCORPORATED

COUNTY

141

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.009195 $0.00

53,039.73

$19,994,540.00 $26,905,379.00 $10,348,486.00 $13,337,018.80 0.009195 $150,606.63

0.00

$19,994,540.00 $26,905,379.00 $10,348,486.00 $13,370,598.80 0.014908 $236,647.17

JOHNSON

COUNTY

3

INCORPORATED

COUNTY

94

UNINCORPORATED

KITE

1

175.72

$54,436.00

$54,436.00

$11,697.00

$5,848.50

0.015364 $459.79

26,350.10

$6,698,316.00 $6,783,559.00 $1,059,706.00

$572,474.50

0.015364 $44,797.17

41.00

$17,520.00

$17,520.00

$7,847.00

$3,923.50

0.008083 $31.71

SCHOOL

0.00

$6,752,752.00 $6,837,995.00 $1,071,403.00

$578,323.00

0.014863 $43,998.87

WRIGHTSVILLE

2

134.72

$36,916.00

$36,916.00

$3,850.00

$1,925.00

0.012591 $24.24

JONES
COUNTY INCORPORATED

COUNTY

167

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.017649 $0.00

46,669.90

$35,638,714.00 $35,672,503.00 $25,926,391.00 $14,918,683.81 0.016185 $269,916.10

0.00

$35,638,714.00 $35,672,503.00 $25,926,391.00 $15,091,594.69 0.017989 $302,813.85

LAMAR
COUNTY INCORPORATED

COUNTY

33

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.012464 $0.00

12,017.91

$7,299,591.00 $7,515,715.00 $4,356,618.00

$2,286,371.00 0.012464 $28,497.33

0.00

$7,299,591.00 $7,515,715.00 $4,356,618.00

$2,286,371.00 0.016101 $36,812.86

LANIER
COUNTY INCORPORATED

COUNTY

48

UNINCORPORATED

0.00

$0.00

$0.00

$0.00

$0.00

0.015691 $0.00

25,240.18

$11,220,040.00 $11,185,800.00 $6,972,384.00

$4,154,445.31 0.015691 $81,002.44

55 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District SCHOOL

Parcel FLPA Count Acreage
0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)
$11,220,040.00 $11,185,800.00 $6,972,384.00

Adj. Assessed Value Reduction
$4,182,421.02

Millage Rate
0.01673

FLPA Grant Calculation
$86,844.93

LAURENS

COUNTY

1

INCORPORATED

COUNTY

114

UNINCORPORATED

EAST DUBLIN 47%

1

122.21

$35,084.00

$35,084.00

$13,941.00

42,620.67

$11,835,627.00 $11,716,473.00 $3,101,849.00

122.21

$35,084.00

$35,084.00

$13,941.00

$6,970.50

0.007157 $49.89

$1,491,347.50 0.007157 $13,978.31

$6,970.50

0.00407 $28.37

SCHOOL

0.00

$11,870,711.00 $11,751,557.00 $3,115,790.00

$1,498,318.00 0.014646 $28,644.91

LEE

COUNTY

1

INCORPORATED

COUNTY

101

UNINCORPORATED

SCHOOL

30.00

$21,760.00

$28,720.00

$12,820.00

$9,890.00

0.01243 $151.14

53,572.98

$39,808,770.00 $40,958,462.00 $28,220,495.00 $14,685,093.50 0.01243 $216,036.60

0.00

$39,830,530.00 $40,987,182.00 $28,233,315.00 $14,694,983.50 0.015

$273,148.84

LIBERTY
COUNTY INC HINESVILLE

COUNTY INC -

5

OTHER

COUNTY

60

UNINCORPORATED

COUNTY WIDE HOSPITAL

COUNTY WIDE INDUSTRIAL AUTH

FLEMINGTON

2

0.00

$0.00

$0.00

$0.00

$0.00

0.0148

$0.00

1,795.35

$787,118.00

$787,118.00

$525,899.00

$262,949.50

0.0166

$4,364.96

25,986.21

$9,453,175.00 $9,559,410.00 $5,498,712.00

$2,802,473.50 0.0166

$76,176.42

0.00

$10,240,293.00 $10,346,528.00 $0.00

$53,117.50

0.003843 $13,025.94

0.00

$10,240,293.00 $10,346,528.00 $0.00

$53,117.50

0.002

$6,779.05

489.38

$175,988.00

$175,988.00

$109,927.00

$54,963.50

0

$0.00

MIDWAY

1

295.00

$147,799.00

$147,799.00

$105,080.00

$52,540.00

0

$0.00

RICEBORO

2

1,010.97

$463,331.00

$463,331.00

$310,892.00

$155,446.00

0

$0.00

SCHOOL

0.00

$10,240,293.00 $10,346,528.00 $6,024,611.00

$3,065,423.00 0.015902 $84,649.11

LINCOLN
COUNTY INCORPORATED

COUNTY

41

UNINCORPORATED

0.00

$0.00

$0.00

$0.00

$0.00

0.0096

$0.00

11,156.60

$5,188,932.00 $4,807,099.00 $1,503,190.00

$560,678.50

0.0096

$7,691.23

56 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
COUNTY WIDE INDUSTRIAL AUTH SCHOOL

Parcel FLPA Count Acreage
0.00
0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)
$5,188,932.00 $4,807,099.00 $1,503,190.00

Adj. Assessed Value Reduction
$560,678.50

Millage Rate
0.000858

FLPA Grant Calculation
$687.43

$5,188,932.00 $4,807,099.00 $1,503,190.00

$560,678.50

0.014568 $11,680.31

LONG

COUNTY

1

INCORPORATED

COUNTY

104

UNINCORPORATED

LUDOWICI

1

82.47

$42,676.00

$42,676.00

$32,401.00

$18,741.94

0.015597 $678.29

80,837.77

$24,252,296.00 $24,163,532.00 $12,187,196.00 $6,998,179.97 0.015597 $143,741.91

82.47

$42,676.00

$42,676.00

$32,401.00

$16,200.50

0.007

$220.55

SCHOOL

0.00

$24,294,972.00 $24,206,208.00 $12,219,597.00 $7,040,469.92 0.014387 $133,641.60

LOWNDES

COUNTY

1

INCORPORATED

COUNTY

68

UNINCORPORATED

IND SCHOOL VALDOSTA

SCHOOL

530.24

$42,400.00

$387,219.00

$46,478.00

$195,648.50

0.008406 $1,644.62

73,392.37

$37,408,190.00 $37,407,891.00 $24,867,123.00 $12,433,412.00 0.008406 $104,515.26

0.00

$42,400.00

$387,219.00

$0.00

$172,409.50

0.016138 $2,782.34

0.00

$37,408,190.00 $37,407,891.00 $24,867,123.00 $12,433,412.00 0.01596 $198,437.26

VALDOSTA

1

530.24

$42,400.00

$387,219.00

-$46,478.00

$149,170.50

0.007796 $1,162.93

LUMPKIN
COUNTY INCORPORATED

COUNTY

3

UNINCORPORATED

SCHOOL

0.00 1,606.81 0.00

$0.00

$0.00

$0.00

$0.00

0.011556 $0.00

$2,697,483.00 $2,697,482.00 $2,163,385.00

$1,081,692.00 0.009388 $20,467.34

$2,697,483.00 $2,697,482.00 $2,163,385.00

$1,081,692.00 0.01556 $31,971.72

MACON

COUNTY

1

INCORPORATED

COUNTY

67

UNINCORPORATED

MONTEZUMA

1

222.59

$106,941.00

$106,941.00

$37,939.00

$18,969.50

0.013011 $246.81

23,473.86

$8,853,033.00 $9,081,616.00 $3,325,897.00

$1,777,240.00 0.011615 $31,894.57

222.59

$106,941.00

$106,941.00

$37,939.00

$18,969.50

0.013

$246.60

SCHOOL

0.00

$8,959,974.00 $9,188,557.00 $3,363,836.00

$1,796,209.50 0.018446 $53,652.06

57 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
MADISON COMER

Parcel FLPA Count Acreage

1

91.33

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)

Adj. Assessed Value Reduction

Millage Rate

FLPA Grant Calculation

$109,802.00

$99,834.00

$81,581.00

$35,806.50

0.004

$143.23

COUNTY

1

INCORPORATED

COUNTY

17

UNINCORPORATED

COUNTY WIDE INDUSTRIAL AUTH

SCHOOL

91.33 3,801.03 0.00 0.00

$109,802.00

$99,834.00

$81,581.00

$35,806.50

0.014115 $505.41

$3,106,230.00 $2,564,044.00 $1,779,578.00

$618,696.00

0.012537 $10,865.70

$3,216,032.00 $2,663,878.00 $1,861,159.00

$654,502.50

0.001

$863.33

$3,216,032.00 $2,663,878.00 $1,861,159.00

$654,502.50

0.01699 $14,667.88

MARION
COUNTY INCORPORATED

COUNTY

166

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.008623 $0.00

67,150.11

$30,060,217.00 $30,330,988.00 $15,766,807.00 $12,887,786.43 0.006975 $135,929.76

0.00

$30,060,217.00 $30,330,988.00 $15,766,807.00 $12,919,536.75 0.014981 $289,892.77

MCDUFFIE
COUNTY INCORPORATED

COUNTY

72

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.007809 $0.00

21,564.33

$12,927,931.00 $10,213,268.00 $8,858,118.00

$3,071,727.50 0.007809 $33,723.78

0.00

$12,927,931.00 $10,213,268.00 $8,858,118.00

$3,071,727.50 0.01869 $77,700.59

MCINTOSH

COUNTY

5

INCORPORATED

COUNTY

54

UNINCORPORATED

COUNTY WIDE INDUSTRIAL AUTH

SCHOOL

1,219.51

$626,280.00

$829,880.00

$448,491.00

$326,045.50

0.009891 $3,224.92

61,667.62

$20,001,680.00 $20,200,208.00 $11,196,656.00 $5,697,592.00 0.009891 $56,354.88

0.00

$20,627,960.00 $21,030,088.00 $11,645,147.00 $6,023,637.50 0.000976 $5,879.07

0.00

$20,627,960.00 $21,030,088.00 $11,645,147.00 $6,023,637.50 0.016972 $102,233.18

MERIWETHER

COUNTY

9

INCORPORATED

COUNTY

178

UNINCORPORATED

GAY

3

599.00

$681,280.00

$681,280.00

$524,409.00

$397,530.03

0.013239 $5,262.90

53,119.15

$53,160,216.00 $50,663,920.00 $39,558,401.00 $28,095,055.32 0.013239 $371,950.44

115.37

$145,120.00

$145,120.00

$113,588.00

$56,794.00

0.002207 $130.98

58 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District GREENVILLE

Parcel FLPA Count Acreage

4

112.78

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)

$124,440.00

$124,440.00

$99,450.00

Adj. Assessed Value Reduction
$49,725.00

Millage Rate
0.01588

FLPA Grant Calculation
$789.63

LUTHERSVILLE

1

22.00

$39,160.00

$39,160.00

$34,617.00

$17,308.50

0.010038 $173.74

MANCHESTER

1

348.89

$372,560.00

$372,560.00

$276,754.00

$138,377.00

0.017467 $2,417.03

SCHOOL

0.00

$53,841,496.00 $51,345,200.00 $40,082,810.00 $28,601,601.23 0.017981 $514,285.39

MILLER

COUNTY

2

INCORPORATED

COUNTY

44

UNINCORPORATED

SCHOOL

1,276.02

$643,177.00

$520,475.00

$363,923.00

$120,610.50

0.01656 $1,997.31

20,948.59

$8,770,961.00 $7,732,214.00 $4,499,241.00

$1,730,247.00 0.01656 $28,652.89

0.00

$9,414,138.00 $8,252,689.00 $4,863,164.00

$1,850,857.50 0.019551 $36,186.11

MITCHELL
COUNTY INCORPORATED

COUNTY

47

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.018706 $0.00

18,869.93

$11,590,440.00 $11,695,360.00 $7,650,012.00

$3,877,466.00 0.018706 $72,531.88

0.00

$11,590,440.00 $11,695,360.00 $7,650,012.00

$3,877,466.00 0.016086 $62,372.92

MONROE
COUNTY INCORPORATED

COUNTY

119

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.0128

$0.00

42,598.00

$21,413,329.00 $21,431,842.00 $12,196,543.00 $6,107,528.00 0.0128

$261,134.39

0.00

$21,413,329.00 $21,431,842.00 $12,196,543.00 $6,107,528.00 0.015227 $308,946.03

MONTGOMERY

ALSTON

1

37.19

$20,030.00

$20,030.00

$12,381.00

$6,190.50

0

$0.00

COUNTY

3

INCORPORATED

COUNTY

47

UNINCORPORATED

MT VERNON

2

420.69

$174,022.00

$174,022.00

$73,026.00

$36,513.00

0.0147

$780.73

22,712.42

$6,713,315.00 $6,713,315.00 $2,671,349.00

$1,335,674.50 0.0147

$24,338.40

383.50

$153,992.00

$153,992.00

$60,645.00

$30,322.50

0

$0.00

SCHOOL

0.00

$6,887,337.00 $6,887,337.00 $2,744,375.00

$1,372,187.50 0.015

$25,527.78

COUNTY INCORPORATED

0.00

$0.00

$0.00

$0.00

$0.00

0.010623 $0.00

59 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District MORGAN

Parcel FLPA Count Acreage

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)

Adj. Assessed Value Reduction

Millage Rate

FLPA Grant Calculation

COUNTY

126

UNINCORPORATED

SCHOOL

30,658.08

$23,301,507.00 $23,305,716.00 $17,055,834.00 $8,530,021.50 0.010623 $382,830.22

0.00

$23,301,507.00 $23,305,716.00 $17,055,834.00 $8,530,021.50 0.013939 $502,899.61

MURRAY
COUNTY INCORPORATED

COUNTY

15

UNINCORPORATED

SCHOOL

0.00 5,848.70 0.00

$0.00

$0.00

$0.00

$0.00

0.009103 $0.00

$2,775,800.00 $2,259,720.00 $1,456,344.00

$470,132.00

0.009103 $7,288.72

$2,775,800.00 $2,259,720.00 $1,456,344.00

$470,132.00

0.0155

$12,331.20

MUSCOGEE
COUNTY USD 1 URBAN

0.00

$0.00

$0.00

$0.00

$0.00

0.01718 $0.00

COUNTY USD 2 -

1

140.50

$134,057.00

$134,057.00

$99,876.00

$49,938.00

0.01153 $575.79

RURAL

COUNTY USD 4 FTBENNING

0.00

$0.00

$0.00

$0.00

$0.00

0.01063 $0.00

SCHOOL

0.00

$134,057.00

$134,057.00

$99,876.00

$49,938.00

0.023321 $1,164.60

NEWTON
COUNTY FIRE DISTRICT

COUNTY

1

INCORPORATED

COUNTY

14

UNINCORPORATED

IND SCHOOL SOCIAL CIRCLE

SCHOOL

0.00 217.78 8,744.48 0.00 0.00

$10,601,480.00 $11,295,920.00 $8,259,078.00

$4,476,759.00 0.000892 $4,165.83

$370,720.00

$370,720.00

$322,592.00

$161,296.00

0.011145 $1,977.80

$10,230,760.00 $10,925,200.00 $8,259,078.00

$4,476,759.00 0.011145 $56,605.10

$370,720.00

$370,720.00

$322,592.00

$161,296.00

0.019278 $3,109.46

$10,230,760.00 $10,925,200.00 $8,259,078.00

$4,476,759.00 0.018288 $88,805.66

SOCIAL CIRCLE

1

217.78

$370,720.00

$370,720.00

$322,592.00

$161,296.00

0.0079

$1,274.24

OCONEE
COUNTY INCORPORATED

COUNTY

2

UNINCORPORATED

SCHOOL

0.00 335.00 0.00

$0.00 $273,684.00 $273,684.00

$0.00 $250,556.00 $250,556.00

$0.00 $159,119.00 $159,119.00

$0.00 $67,995.50 $67,995.50

0.00759 $0.00

0.00665 $1,014.34

0.0165

$2,562.42

60 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
OGLETHORPE COUNTY INCORPORATED
COUNTY UNINCORPORATED
SCHOOL

Parcel FLPA Count Acreage

0.00

176

54,631.91

0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)

Adj. Assessed Value Reduction

Millage Rate

FLPA Grant Calculation

$0.00

$0.00

$0.00

$0.00

0.00841 $0.00

$28,280,340.00 $30,532,090.00 $10,987,795.00 $6,619,772.50 0.00722 $70,155.24

$28,280,340.00 $30,532,090.00 $10,987,795.00 $6,633,432.23 0.0184

$173,309.08

PAULDING
COUNTY INCORPORATED

COUNTY

7

UNINCORPORATED

SCHOOL

0.00 2,760.66 0.00

$0.00

$0.00

$0.00

$0.00

0.00521 $0.00

$3,665,720.00 $3,502,800.00 $3,050,914.00

$1,443,997.00 0.00521 $14,780.05

$3,665,720.00 $3,502,800.00 $3,050,914.00

$1,443,997.00 0.01875 $48,127.53

PEACH BYRON

1

584.00

$507,440.00

$507,440.00

$397,336.00

$198,668.00

0.009

$1,788.01

COUNTY

1

INCORPORATED

COUNTY

8

UNINCORPORATED

SCHOOL

584.00 2,619.00 0.00

$507,440.00

$507,440.00

$397,336.00

$198,668.00

0.014403 $2,861.42

$2,070,440.00 $2,048,040.00 $1,547,729.00

$762,664.50

0.014403 $10,984.66

$2,577,880.00 $2,554,480.00 $1,945,065.00

$960,832.50

0.016819 $16,160.24

PICKENS
COUNTY INCORPORATED

COUNTY

17

UNINCORPORATED

SCHOOL

0.00 8,781.26 0.00

$0.00

$0.00

$0.00

$0.00

0.007489 $0.00

$13,517,030.00 $13,517,030.00 $10,708,364.00 $5,354,182.00 0.007489 $44,949.78

$13,517,030.00 $13,517,030.00 $10,708,364.00 $5,354,182.00 0.0143

$86,757.60

PIERCE
COUNTY INCORPORATED

COUNTY

34

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.010435 $0.00

21,063.52

$5,628,914.00 $5,880,077.00 $1,841,133.00

$1,046,148.00 0.010435 $11,997.49

0.00

$5,628,914.00 $5,880,077.00 $1,841,133.00

$1,046,148.00 0.016071 $18,882.38

PIKE

COUNTY

1

0.72

INCORPORATED

$1,852.00

$1,852.00

$1,591.00

$795.50

0.011986 $9.53

61 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
COUNTY UNINCORPORATED MOLENA

Parcel FLPA Count Acreage

27

10,542.93

1

0.72

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)
$10,021,337.00 $4,278,364.00 $7,526,917.00

Adj. Assessed Value Reduction
$891,972.00

Millage Rate
0.011986

FLPA Grant Calculation
$26,438.83

$1,852.00

$1,852.00

$1,591.00

$795.50

0.008

$6.36

SCHOOL

0.00

$10,023,189.00 $4,280,216.00 $7,528,508.00

$892,767.50

0.016677 $35,141.40

POLK
COUNTY INCORPORATED

COUNTY

46

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.00993 $0.00

14,142.64

$6,708,025.00 $6,644,512.00 $3,180,440.00

$1,558,463.50 0.00993 $17,406.51

0.00

$6,708,025.00 $6,644,512.00 $3,180,440.00

$1,558,463.50 0.01411 $24,574.24

PULASKI
COUNTY FIRE DIST UNINC

COUNTY INCORPORATED

COUNTY

28

UNINCORPORATED

SCHOOL

0.00

$4,117,276.00 $4,157,091.00 $1,377,986.00

$708,900.50

0.000749 $712.79

0.00

$0.00

$0.00

$0.00

$0.00

0.013997 $0.00

13,277.78

$4,117,276.00 $4,157,091.00 $1,377,986.00

$708,900.50

0.013997 $13,336.07

0.00

$4,117,276.00 $4,157,091.00 $1,377,986.00

$708,900.50

0.013935 $13,276.55

PUTNAM

COUNTY

14

INCORPORATED

COUNTY

137

UNINCORPORATED

EATONTON

14

1,922.14

$1,192,426.00 $1,622,342.00 $785,954.00

$607,935.00

0.00772 $5,144.16

38,048.26

$25,872,078.00 $26,473,056.00 $17,687,787.00 $9,144,382.50 0.00772 $95,785.72

1,922.14

$1,192,426.00 $1,622,342.00 $785,954.00

$607,935.00

0.009794 $6,364.76

SCHOOL

0.00

$27,064,504.00 $28,095,398.00 $18,473,741.00 $9,752,317.50 0.0149

$196,043.63

QUITMAN
COUNTY INCORPORATED

COUNTY

136

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.015884 $0.00

61,274.76

$23,271,773.00 $23,302,613.00 $12,325,013.00 $11,050,225.84 0.015884 $262,783.71

0.00

$23,271,773.00 $23,302,613.00 $12,325,013.00 $11,165,001.21 0.013986 $233,020.17

RANDOLPH

COUNTY

5

68.67

INCORPORATED

$20,601.00

$20,601.00

$6,792.00

$4,836.31

0.019512 $212.76

62 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
COUNTY UNINCORPORATED CUTHBERT

Parcel FLPA Count Acreage

164

69,913.85

5

68.67

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)
$24,121,721.00 $24,598,006.00 $10,897,540.00

Adj. Assessed Value Reduction
$8,098,843.22

Millage Rate
0.018254

FLPA Grant Calculation
$215,369.75

$20,601.00

$20,601.00

$6,792.00

$3,396.00

0.01025 $34.81

SCHOOL

0.00

$24,142,322.00 $24,618,607.00 $10,904,332.00 $8,292,082.19 0.017675 $229,910.51

RICHMOND BLYTHE

1

20.00

$27,400.00

$27,400.00

$22,350.00

$11,175.00

0.000018 $0.20

COUNTY FIRE BLYTHE

COUNTY FIRE UNINC

COUNTY

1

INCORPORATED

COUNTY

15

UNINCORPORATED

COUNTY WIDE CAPITAL OUTLAY

SCHOOL

0.00

$27,400.00

$27,400.00

$22,350.00

$11,175.00

0.003299 $36.87

0.00

$4,784,607.00 $4,784,607.00 $1,692,195.00

$846,097.50

0.001967 $2,345.45

20.00

$27,400.00

$27,400.00

$22,350.00

$11,175.00

0.009045 $101.08

12,762.73

$4,784,607.00 $4,784,607.00 $1,692,195.00

$846,097.50

0.009045 $10,769.59

0.00

$4,812,007.00 $4,812,007.00 $1,714,545.00

$857,272.50

0.000722 $865.50

0.00

$4,812,007.00 $4,812,007.00 $1,714,545.00

$857,272.50

0.019312 $22,613.72

SCHLEY
COUNTY INCORPORATED

COUNTY

73

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.012257 $0.00

29,808.06

$14,316,275.00 $14,310,133.00 $7,813,826.00

$6,003,112.71 0.012257 $73,580.15

0.00

$14,316,275.00 $14,310,133.00 $7,813,826.00

$6,016,982.98 0.01661 $99,942.09

SCREVEN

COUNTY

2

INCORPORATED

COUNTY

295

UNINCORPORATED

COUNTY WIDE INDUSTRIAL AUTH

SCHOOL

298.45

$139,400.00

$121,480.00

$61,708.00

$27,349.80

0.013216 $432.32

126,716.60 $47,455,612.00 $42,813,932.00 $22,109,190.00 $10,910,131.05 0.013216 $273,385.08

0.00

$47,595,012.00 $42,935,412.00 $22,170,898.00 $10,937,480.85 0.000736 $15,651.75

0.00

$47,595,012.00 $42,935,412.00 $22,170,898.00 $10,988,837.94 0.015

$316,291.92

SEMINOLE
COUNTY INCORPORATED

COUNTY

39

UNINCORPORATED

0.00

$0.00

$0.00

$0.00

$0.00

0.01613 $0.00

21,048.17

$17,646,031.00 $17,644,706.00 $12,960,181.00 $8,478,233.93 0.01613 $148,580.48

63 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
COUNTY WIDE LIBRARY FEES SCHOOL

Parcel FLPA Count Acreage
0.00
0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)
$17,646,031.00 $17,644,706.00 $12,960,181.00

Adj. Assessed Value Reduction
$8,395,798.62

Millage Rate
0.000758

FLPA Grant Calculation
$6,884.94

$17,646,031.00 $17,644,706.00 $12,960,181.00 $8,543,578.62 0.015945 $153,834.23

SPALDING
COUNTY FIRE UNINC

COUNTY INCORPORATED

COUNTY

13

UNINCORPORATED

SCHOOL

0.00 0.00 961.12 0.00

$911,361.00 $0.00 $911,361.00 $911,361.00

$919,878.00 $0.00 $919,878.00 $919,878.00

$661,017.00 $0.00 $661,017.00 $661,017.00

$334,767.00

0.003482 $1,165.66

$0.00

0.016138 $0.00

$334,767.00

0.016138 $5,402.47

$334,767.00

0.016742 $5,604.67

STEPHENS
COUNTY INCORPORATED

COUNTY

1

UNINCORPORATED

SCHOOL

0.00 1,236.18 0.00

$0.00 $652,043.00 $652,043.00

$620,994.00 $620,994.00 $620,994.00

$0.00 $271,593.00 $271,593.00

$310,497.00

0.01476 $4,582.94

$120,272.00

0.01476 $2,520.96

$120,272.00

0.01651 $2,831.78

STEWART
COUNTY INCORPORATED

COUNTY

331

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.01161 $0.00

173,619.00 $46,928,633.00 $46,505,239.00 $13,246,252.00 $9,906,787.39 0.01161 $144,610.52

0.00

$46,928,633.00 $46,505,239.00 $13,246,252.00 $9,922,603.26 0.015045 $187,620.99

SUMTER
COUNTY INCORPORATED

COUNTY

122

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.012182 $0.00

50,497.36

$23,297,960.00 $23,249,120.00 $11,079,114.00 $5,515,137.00 0.012182 $80,940.93

0.00

$23,297,960.00 $23,249,120.00 $11,079,114.00 $5,515,137.00 0.018106 $115,901.80

TALBOT

COUNTY

5

INCORPORATED

COUNTY

234

UNINCORPORATED

GENEVA

1

294.56

$125,187.00

$125,834.00

$59,510.00

72,851.20

$26,373,507.00 $26,259,905.00 $9,969,463.00

20.83

$8,224.00

$7,967.00

$3,133.00

$37,878.26

0.01544 $1,529.86

$6,205,809.96 0.01544 $176,910.70

$1,438.00

0.005493 $8.12

64 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District JUNCTION CITY

Parcel FLPA Count Acreage

4

273.73

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)

$116,963.00

$117,867.00

$56,377.00

Adj. Assessed Value Reduction
$28,640.50

Millage Rate
0.002138

FLPA Grant Calculation
$180.71

SCHOOL

0.00

$26,498,694.00 $26,385,739.00 $10,028,973.00 $6,293,938.08 0.013545 $157,274.39

TALIAFERRO

COUNTY

4

INCORPORATED

COUNTY

183

UNINCORPORATED

SCHOOL

307.39

$155,000.00

$155,000.00

$83,323.00

54,721.69

$21,165,440.00 $21,160,188.00 $9,516,240.00

0.00

$21,320,440.00 $21,315,188.00 $9,599,563.00

$73,386.02

0.021737 $1,679.40

$8,376,721.44 0.020435 $322,961.99

$8,467,762.67 0.017991 $286,085.49

SHARON

4

307.39

$155,000.00

$155,000.00

$83,323.00

$61,883.32

0

$0.00

TATTNALL

COUNTY

2

INCORPORATED

COUNTY

61

UNINCORPORATED

MANASSAS

1

79.40

$33,924.00

$33,924.00

$13,228.00

$6,614.00

0.013168 $127.12

38,141.76

$11,306,600.00 $10,796,160.00 $5,326,840.00

$2,408,200.00 0.013168 $42,277.37

47.00

$15,472.00

$15,472.00

$1,690.00

$845.00

0.002549 $5.60

SCHOOL

0.00

$11,340,524.00 $10,830,084.00 $5,340,068.00

$2,414,814.00 0.014

$43,273.35

TAYLOR
COUNTY INCORPORATED

COUNTY

120

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

39,290.79

$14,411,040.00 $15,223,308.00 $5,084,693.00

0.00

$14,411,040.00 $15,223,308.00 $5,084,693.00

$0.00

0.01057 $0.00

$2,948,480.50 0.00834 $54,022.33

$2,948,480.50 0.01519 $103,875.16

TELFAIR
COUNTY INCORPORATED

COUNTY

162

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

64,130.37

$19,234,912.00 $19,231,016.00 $7,364,336.00

0.00

$19,234,912.00 $19,231,016.00 $7,364,336.00

$0.00

0.016069 $0.00

$3,680,220.00 0.016069 $77,553.55

$3,680,220.00 0.015208 $73,667.00

TERRELL
COUNTY INCORPORATED

COUNTY

130

UNINCORPORATED

0.00

$0.00

$0.00

$0.00

$0.00

0.0135

34,884.44

$14,513,775.00 $14,508,361.00 $6,806,431.00

$3,400,508.50 0.0135

$0.00 $50,636.79

65 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District SCHOOL

Parcel FLPA Count Acreage
0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)
$14,513,775.00 $14,508,361.00 $6,806,431.00

Adj. Assessed Value Reduction
$3,400,508.50

Millage Rate
0.017484

FLPA Grant Calculation
$64,076.59

THOMAS BOSTON

1

29.85

$38,216.00

$38,216.00

$30,122.00

$15,061.00

0.012521 $188.58

COOLIDGE

1

39.96

$37,870.00

$38,304.00

$28,680.00

$14,557.00

0.012478 $181.64

COUNTY FIRE DIST 1

0.00

$2,328,502.00 $2,328,502.00 $1,881,267.00

$940,633.50

0.002939 $2,972.27

COUNTY FIRE DIST 2

0.00

$28,338,791.00 $28,409,374.00 $22,572,355.00 $19,257,792.12 0.002901 $59,222.58

COUNTY FIRE DIST 3

0.00

$86,112,690.00 $86,113,585.00 $68,384,218.00 $60,116,533.40 0.002285 $159,379.77

COUNTY

7

INCORPORATED

COUNTY

178

UNINCORPORATED

COUNTY WIDE EMS

433.59

$728,603.00

$729,037.00

$611,987.00

$445,819.78

0.008633 $3,903.57

100,318.08 $116,779,983.00 $116,851,461.00 $92,837,840.00 $67,634,538.31 0.00673 $552,279.87

0.00

$117,508,586.00 $117,580,498.00 $93,449,827.00 $67,673,823.09 0.001669 $132,689.57

IND SCHOOL THOMASVILLE
SCHOOL

0.00

$652,517.00

$652,517.00

$553,185.00

$276,592.50

0.01799 $6,043.29

0.00

$116,856,069.00 $116,927,981.00 $92,896,642.00 $78,204,326.46 0.013804 $1,234,079.09

THOMASVILLE

5

363.78

$652,517.00

$652,517.00

$553,185.00

$276,592.50

0

$0.00

TIFT
COUNTY FIRE DISTRICT

COUNTY INCORPORATED

COUNTY

6

UNINCORPORATED

SCHOOL

0.00 0.00 2,708.05 0.00

$1,878,043.00 $1,878,043.00 $1,237,410.00

$618,705.00

0.001335 $866.93

$0.00

$0.00

$0.00

$0.00

0.011923 $0.00

$1,878,043.00 $1,878,043.00 $1,237,410.00

$618,705.00

0.011923 $8,183.03

$1,878,043.00 $1,878,043.00 $1,237,410.00

$618,705.00

0.016598 $11,392.44

TOOMBS

COUNTY

2

INCORPORATED

COUNTY

48

UNINCORPORATED

COUNTY WIDE DEVELOPMENT AUTH

371.70

$162,545.00

$157,929.00

$92,884.00

$44,134.00

0.008469 $389.95

23,400.05

$9,614,850.00 $8,967,342.00 $5,011,315.00

$2,181,903.50 0.008469 $18,478.54

0.00

$9,777,395.00 $9,125,271.00 $5,104,199.00

$2,226,037.50 0.001

$2,226.04

66 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
IND SCHOOL VIDALIA LYONS

Parcel FLPA Count Acreage
0.00

1

347.70

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)

$14,288.00

$13,569.00

$10,838.00

Adj. Assessed Value Reduction
$5,059.50

Millage Rate
0.014852

FLPA Grant Calculation
$75.14

$148,257.00

$144,360.00

$82,046.00

$39,074.50

0.00389 $152.00

SCHOOL

0.00

$9,763,107.00 $9,111,702.00 $5,093,361.00

$2,220,978.00 0.014612 $32,452.93

VIDALIA - TOOMBS 1

24.00

$14,288.00

$13,569.00

$10,838.00

$5,059.50

0.00416 $21.05

TREUTLEN
COUNTY INCORPORATED

COUNTY

89

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.01295 $0.00

45,155.49

$14,373,560.00 $14,987,960.00 $5,369,428.00

$3,987,423.58 0.01295 $84,830.61

0.00

$14,373,560.00 $14,987,960.00 $5,369,428.00

$4,017,947.33 0.014

$91,982.01

TROUP

COUNTY

2

INCORPORATED

COUNTY

93

UNINCORPORATED

HOGANSVILLE

2

36.71

$54,120.00

$57,680.00

$43,605.00

$23,582.50

0.010284 $242.52

27,690.76

$21,400,080.00 $22,301,367.00 $15,180,737.00 $8,041,012.00 0.010284 $102,409.60

36.71

$54,120.00

$57,680.00

$43,605.00

$23,582.50

0.00795 $187.48

SCHOOL

0.00

$21,454,200.00 $22,359,047.00 $15,224,342.00 $8,064,594.50 0.01885 $184,478.82

TURNER
COUNTY INCORPORATED

COUNTY

156

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

26,930.02

$11,911,258.00 $11,885,763.00 $4,709,806.00

0.00

$11,911,258.00 $11,885,763.00 $4,709,806.00

$0.00

0.015986 $0.00

$2,342,155.50 0.015986 $66,799.25

$2,342,155.50 0.015975 $66,795.08

TWIGGS
COUNTY INCORPORATED

COUNTY

165

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.01959 $0.00

68,252.29

$25,351,933.00 $27,438,045.00 $11,840,552.00 $9,504,133.99 0.01959 $186,185.98

0.00

$25,351,933.00 $27,438,045.00 $11,840,552.00 $9,504,133.99 0.01659 $157,673.58

UPSON

COUNTY

1

245.00

$158,392.00

$145,130.00

$99,953.00

$43,345.50

0.00828 $512.65

INCORPORATED

67 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
COUNTY UNINCORPORATED SCHOOL

Parcel FLPA Count Acreage

130

53,370.88

0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)
$27,000,117.00 $24,243,424.00 $14,874,452.00

Adj. Assessed Value Reduction
$6,058,879.50

Millage Rate
0.00828

FLPA Grant Calculation
$61,121.45

$27,158,509.00 $24,388,554.00 $14,974,405.00 $6,102,225.00 0.01321 $98,231.85

THOMASTON

1

245.00

$158,392.00

$145,130.00

$99,953.00

$43,345.50

0.00332 $203.95

WALKER
COUNTY INCORPORATED

COUNTY

1

UNINCORPORATED

SCHOOL

0.00 331.01 0.00

$0.00 $189,453.00 $189,453.00

$0.00 $189,453.00 $189,453.00

$0.00 $115,147.00 $115,147.00

$0.00 $57,573.50 $57,573.50

0.011963 $0.00 0.008313 $780.79 0.017404 $1,435.08

WALTON

COUNTY

4

INCORPORATED

COUNTY

6

UNINCORPORATED

IND SCHOOL SOCIAL CIRCLE

SCHOOL

205.76 1,605.88 0.00 0.00

$393,760.00

$318,440.00

$327,379.00

$126,029.50

0.010413 $1,905.26

$1,909,400.00 $1,633,600.00 $1,364,901.00

$544,550.50

0.010413 $10,964.65

$393,760.00

$318,440.00

$327,379.00

$126,029.50

0.019278 $5,966.15

$1,909,400.00 $1,633,600.00 $1,364,901.00

$544,550.50

0.018593 $18,973.63

SOCIAL CIRCLE

4

205.76

$393,760.00

$318,440.00

$327,379.00

$126,029.50

0.0079

$2,410.19

WARE
COUNTY INCORPORATED

COUNTY

275

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.015073 $0.00

142,963.63 $38,722,032.00 $44,509,900.00 $16,466,436.00 $11,127,152.00 0.015073 $167,719.56

0.00

$38,722,032.00 $44,509,900.00 $16,466,436.00 $11,127,152.00 0.016292 $181,283.56

WARREN CAMAK

2

119.90

$64,435.00

$64,435.00

$35,929.00

$17,964.50

0.005753 $103.35

COUNTY

4

INCORPORATED

COUNTY

191

UNINCORPORATED

NORWOOD

2

168.96

$92,951.00

$92,951.00

$52,945.00

$40,919.83

0.012751 $521.77

55,151.12

$23,573,983.00 $23,573,983.00 $12,629,923.00 $9,761,343.40 0.012751 $145,741.08

49.06

$28,516.00

$28,516.00

$17,016.00

$8,508.00

0.00325 $27.65

SCHOOL

0.00

$23,666,934.00 $23,666,934.00 $12,682,868.00 $9,826,324.52 0.018326 $203,859.17

68 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District
WALTON COUNTY INCORPORATED
COUNTY UNINCORPORATED
OCONEE

Parcel Count

FLPA Acreage

7

1,847.35

190

96,905.42

2

1,387.91

FLPA Assessed FLPA Adjusted FLPA Exempt.

Value (J-Code) Value (F-Code)

(SJ-Code)

Adj. Assessed Value
Reduction

Millage Rate

FLPA Grant Calculation

$845,000.00

$845,187.00

$372,715.00

$223,350.13

0.009679 $5,509.26

$35,006,360.00 $47,039,512.00 $13,832,049.00 $15,491,995.41 0.009679 $195,788.85

$563,120.00

$563,667.00

$0.00

$273.50

0

$0.00

SANDERSVILLE

4

410.44

$255,320.00

$254,960.00

$149,383.00

$74,511.50

0.00671 $1,057.69

SCHOOL

0.00

$35,851,360.00 $47,884,699.00 $14,204,764.00 $15,720,040.83 0.016793 $352,853.92

TENNILLE

1

49.00

$26,560.00

$26,560.00

$14,896.00

$7,448.00

0.012207 $90.92

WAYNE
COUNTY INCORPORATED

COUNTY

207

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.016256 $0.00

155,318.67 $77,191,086.00 $71,993,949.00 $52,266,957.00 $34,820,444.91 0.016256 $678,055.92

0.00

$77,191,086.00 $71,993,949.00 $52,266,957.00 $36,271,653.55 0.017463 $729,349.29

WEBSTER

COUNTY

3

INCORPORATED

COUNTY

105

UNINCORPORATED

PRESTON

3

385.20

$134,564.00

$133,140.00

$41,698.00

46,159.80

$19,996,371.00 $20,039,131.00 $9,549,556.00

385.20

$134,564.00

$133,140.00

$41,698.00

$33,593.16

0.009

$8,001,097.91 0.009

$20,137.00

0

$686.08 $103,515.64 $0.00

SCHOOL

0.00

$20,130,935.00 $20,172,271.00 $9,591,254.00

$8,038,722.00 0.016959 $196,415.08

WHEELER
COUNTY INCORPORATED

COUNTY

77

UNINCORPORATED

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.019029 $0.00

39,289.06

$12,660,880.00 $12,562,833.00 $5,512,357.00

$3,180,124.94 0.015988 $69,003.33

0.00

$12,660,880.00 $12,562,833.00 $5,512,357.00

$3,209,559.89 0.015766 $67,249.05

WHITFIELD
COUNTY INCORPORATED

COUNTY

2

UNINCORPORATED

0.00 1,174.80

$0.00

$0.00

$0.00

$1,008,747.00 $1,008,747.00 $670,829.00

$0.00

0.007312 $0.00

$335,414.50

0.011672 $4,431.81

69 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County-Tax District SCHOOL

Parcel FLPA Count Acreage
0.00

FLPA Assessed FLPA Adjusted FLPA Exempt. Value (J-Code) Value (F-Code) (SJ-Code)
$1,008,747.00 $1,008,747.00 $670,829.00

Adj. Assessed Value Reduction
$335,414.50

Millage Rate
0.018756

FLPA Grant Calculation
$7,969.82

WILCOX
COUNTY FIRE DIST CEDAR CREEK

COUNTY INCORPORATED

COUNTY

87

UNINCORPORATED

SCHOOL

0.00

$2,388,935.00 $1,861,249.00 $1,052,265.00

$338,766.26

0.0005

$169.38

0.00

$0.00

$0.00

$0.00

$0.00

0.016623 $0.00

35,548.05

$14,139,470.00 $10,620,655.00 $6,211,197.00

$1,346,191.00 0.016623 $22,377.73

0.00

$14,139,470.00 $10,620,655.00 $6,211,197.00

$1,346,191.00 0.01425 $19,183.22

WILKES

COUNTY

5

INCORPORATED

COUNTY

216

UNINCORPORATED

SCHOOL

239.55

$112,915.00

$171,440.00

$37,196.00

75,370.93

$33,506,630.00 $34,624,494.00 $9,449,095.00

0.00

$33,619,545.00 $34,795,934.00 $9,486,291.00

$47,860.50

0.012314 $589.35

$5,283,479.50 0.011761 $132,056.84

$5,331,340.00 0.017375 $190,094.25

WILKINSON

COUNTY

1

INCORPORATED

COUNTY

99

UNINCORPORATED

MCINTYRE

1

44.00

$15,979.00

$15,979.00

$10,479.00

$5,239.50

0.014426 $75.59

61,542.78

$19,424,791.00 $19,740,564.00 $7,829,765.00

$4,072,769.00 0.014426 $58,753.77

44.00

$15,979.00

$15,979.00

$10,479.00

$5,239.50

0.00572 $29.97

SCHOOL

0.00

$19,440,770.00 $19,756,543.00 $7,840,244.00

$4,078,008.50 0.01998 $81,478.61

WORTH
COUNTY INCORPORATED

COUNTY

76

UNINCORPORATED

COUNTY WIDE INDUSTRIAL AUTH

SCHOOL

0.00

$0.00

$0.00

$0.00

$0.00

0.01256 $0.00

89,846.94

$62,745,966.00 $61,532,435.00 $42,597,015.00 $33,061,990.18 0.01256 $415,258.60

0.00

$62,745,966.00 $61,532,435.00 $42,597,015.00 $32,975,620.18 0.000591 $19,488.59

0.00

$62,745,966.00 $61,532,435.00 $42,597,015.00 $33,080,939.26 0.01545 $511,100.51

Total

12,337 5,900,039.10

$35,387,462.59

70 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Taxation of Standing Timber
For ad valorem tax purposes, standing timber is taxed only once following its harvest or sale at 100 percent of fair market value. It is subject to taxation even if the land underneath is exempt, unless taxation has been prohibited by federal law or treaty.
Standing timber is defined to include softwood and hardwood, pulpwood, chip and saw logs, saw timber, poles, posts, and fuel wood. Standing timber does not include orchard trees, ornamental or Christmas trees, byproducts of harvesting (bark or stumps), and fuel wood harvested by the owner which is used exclusively for heating the owner's home. The taxation of standing timber is triggered at the time of the "sale" of standing timber for harvesting separate and apart from the underlying land. Timber is not taxed if it is included in a simultaneous sale of a tract of land and the timber thereon.
Figure 19: Statewide Timber Values shows the trend in value and revenue since 2015.

Millions of Dollars

850.0 750.0 650.0 550.0 450.0 350.0

685.2 2015

675.4

670.8

624.7

2016

2017

2018

665.8 2019

668.7 2020

646.5 2021

Figure 20: County and School Revenue from Timber shows the trend in value and revenue since 2015.

Millions of Dollars

$25.0 $20.0

$19.5

$15.0

$10.0

$5.0 2015

$19.0

$19.2

2016

2017

$17.9 2018

$19.0 2019

$18.9

$18.5

2020

2021

71 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Table 9: 2020 Timber Revenue Reported on 2021 Tax Digests shows the timber revenue that was reported on the 2021 tax digests.

County
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay

Acres

Assessed Value

11,053 24,165 7,757 3,550
0 883 1,062
0 8,729 12,261
0 3,432 13,378 7,099 8,186 20,005 33,835 2,348
535 639 9,325 2,043
0 16,209 5,814 3,445
0 4,439
160 60

$12,513,318 $6,677,335 $4,901,306 $1,420,386 $3,231,124
$338,958 $188,959 $1,306,562 $5,828,088 $5,907,395 $332,565 $1,815,181 $8,619,541 $6,206,157 $5,202,769 $10,175,440 $8,479,865 $843,145 $1,486,868 $427,078 $3,856,588 $1,125,903
$$11,950,145
$785,924 $811,045 $1,579,002 $1,085,620 $68,668 $2,188,160

County Revenue
$156,467 $115,738 $63,678 $15,859 $33,927
$2,654 $1,214 $11,184 $95,907 $98,713 $6,618 $26,921 $114,205 $81,721 $41,617 $118,035 $47,165 $10,926 $23,217 $226,375 $47,413 $8,580
$$220,122
$9,072 $7,019 $22,449 $5,658
$941 $37,612

School Revenue
$160,821 $98,738 $69,858 $19,979 $49,404
$4,919 $3,496 $23,670 $104,340 $88,457 $6,019 $25,932 $135,327 $91,919 $78,432 $87,183 $115,564 $12,721 $29,070 $223,437 $53,992 $20,009
$$205,423 $14,250 $14,283 $19,586 $19,758
$1,373 $28,827

Total Revenue
$317,288 $214,476 $133,536 $35,838 $83,331
$7,573 $4,710 $34,854 $200,247 $187,170 $12,637 $52,853 $249,532 $173,640 $120,049 $205,218 $162,729 $23,647 $52,287 $449,812 $101,405 $28,589
$$425,545 $23,322 $21,302 $42,035 $25,416
$2,314 $66,439

72 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn

Acres

Assessed Value

0 28,155
0 0 12,581 3,833 67,029 2,272 19,698 2,520 0 314 16,529 0 17,532 2,899 0 213 12,274 26,023 0 12,993 24,930 3,850 51 0 3,745 0 1,865 0 0 3,115 22,840

$$19,753,960
$$10,590,407 $6,701,311 $2,173,706
$685,580 $710,293 $4,845,951 $2,226,787
$$42,209 $10,918,659
$$9,244,460 $2,208,119
$451,797 $45,573 $5,401,813 $15,130,064 $10,251,449 $1,063,800 $13,359,448 $1,843,352 $110,562 $74,979 $1,518,956
$$601,384
$$389,567 $1,557,049 $5,020,949

County Revenue
$$216,168
$$82,044 $80,079 $12,353
$8,132 $4,088 $67,989 $25,586
$$322 $104,328
$$109,279 $41,954
$7,034 $573
$53,910 $226,845 $75,215 $10,386 $148,196 $17,117
$427 $302 $14,700
$$6,172
$$2,424 $20,597 $22,358

School Revenue
$$353,260
$$169,648 $60,922 $39,779 $10,977 $12,174 $77,535 $36,771
$$633 $154,117
$$129,422 $36,222
$8,202 $891
$83,642 $234,622 $162,075 $15,159 $176,759 $25,807
$1,123 $1,450 $27,645
$$10,224
$$4,918 $25,550 $81,123

Total Revenue
$$569,428
$$251,692 $141,001 $52,132 $19,109 $16,262 $145,524 $62,357
$$955 $258,445
$$238,701 $78,176 $15,236
$1,464 $137,552 $461,467 $237,290 $25,545 $324,955 $42,924
$1,550 $1,752 $42,345
$$16,396
$$7,342 $46,147 $103,481

73 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion

Acres

Assessed Value

260 21,106 55,656
0 0 752 27,836 7,275 12,576 890 6,176 112 5,308 25,723 862 10,305 15,340 27,926 20,145 6,439 13,242 3,440 4,231 51,657 8,636 11,131 3,351 27,255 6,879 579 15,373 1,727 12,729

$159,402 $6,209,792 $5,313,520
$$1,250 $325,953 $12,572,214 $2,506,828 $3,559,855 $322,643 $3,129,176 $34,527 $2,306,306 $4,283,000 $318,256 $3,603,907 $5,627,975 $5,582,963 $7,857,536 $5,600,050 $3,541,706 $566,609 $1,455,254 $24,539,868 $1,350,970 $6,913,704 $2,199,952 $8,861,451 $4,998,845 $131,965 $3,701,305 $711,635 $3,892,473

County Revenue
$1,517 $107,951 $27,928
$$15 $1,511 $223,019 $25,068 $66,782 $1,768 $21,134 $303 $22,913 $63,680 $2,546 $49,806 $86,558 $94,832 $72,250 $86,039 $57,323 $7,062 $22,834 $175,632 $16,793 $114,767 $21,120 $138,212 $42,021 $1,239 $42,991 $8,940 $27,150

School Revenue
$2,949 $83,832 $66,175
$$16 $5,373 $178,727 $37,966 $61,443 $4,055 $47,617 $691 $30,404 $67,166 $5,275 $60,683 $78,792 $87,653 $117,140 $83,234 $63,712 $9,123 $24,346 $359,411 $20,265 $109,942 $32,049 $127,490 $76,881 $2,053 $68,274 $12,091 $58,313

Total Revenue
$4,466 $191,783 $94,103
$$31 $6,884 $401,746 $63,034 $128,225 $5,823 $68,751 $994 $53,317 $130,846 $7,821 $110,489 $165,350 $182,485 $189,390 $169,273 $121,035 $16,185 $47,180 $535,043 $37,058 $224,709 $53,169 $265,702 $118,902 $3,292 $111,265 $21,031 $85,463

74 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County McDuffie McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter

Acres

Assessed Value

4,632 15,546 15,088 1,276 23,599 20,513 11,382 7,354
110 0 0
887 21,218
456 1,065
532 41,137 1,336 4,073 5,053 5,952 6,856
0 32,545
0 0 13,180 23,496 1,282 0 777 27,574 22,765

$3,072,106 $11,591,130 $6,068,885
$311,392 $6,495,507 $4,098,334 $6,028,189 $2,349,567
$127,381 $-
$522,039 $236,131 $6,355,685 $225,181 $270,778 $100,730 $4,985,896 $624,614 $1,955,759 $2,008,029 $3,211,267 $2,505,737 $10,787 $8,204,781 $1,229,569
$$3,484,430 $17,944,719
$578,205 $289,691 $207,795 $6,780,262 $8,381,712

County Revenue
$23,990 $114,648 $80,346
$5,157 $121,505 $52,459 $88,614 $24,959
$1,160 $-
$5,818 $1,570 $45,888 $1,173 $3,900
$754 $52,028
$7,487 $19,421 $28,106 $24,791 $39,801
$104 $149,770 $11,121
$$42,709 $237,157
$9,327 $4,675 $3,067 $78,719 $102,106

School Revenue
$57,418 $196,725 $109,125
$6,088 $104,487 $62,405 $90,423 $32,751
$1,974 $-
$9,547 $3,896 $116,945 $4,222 $4,554 $1,440 $80,128 $10,417 $27,596 $27,982 $47,848 $35,045
$98 $145,020 $23,745
$$57,876 $269,171
$9,219 $4,850 $3,431 $102,009 $151,759

Total Revenue
$81,408 $311,373 $189,471 $11,245 $225,992 $114,864 $179,037 $57,710
$3,134 $-
$15,365 $5,466
$162,833 $5,395 $8,454 $2,194
$132,156 $17,904 $47,017 $56,088 $72,639 $74,846
$202 $294,790 $34,866
$$100,585 $506,328 $18,546
$9,525 $6,498 $180,728 $253,865

75 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

County Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Total

Acres

Assessed Value

35,541 10,705 16,153 17,185 24,493 4,334 20,165 4,143 18,525
0 11,740 7,461 6,515 10,471
0 12,840
0 2,279 15,443 10,896
0 21,098 11,363 18,669
30 496 22,252 45,704 15,289 22,166 1,586,230

$4,585,478 $4,068,880 $5,984,545 $4,779,879 $10,131,442 $1,531,338 $6,166,991 $1,034,833 $10,530,354
$$4,514,868 $3,496,607 $4,153,412 $5,410,423
$$4,138,013
$370,864 $1,009,087 $12,615,527 $7,376,761 $21,494,480 $16,068,115 $2,814,914 $5,784,475
$13,444 $215,817 $6,426,265 $7,698,367 $6,617,871 $8,745,619 $646,491,126

County Revenue
$70,800 $83,148 $78,804 $39,864 $162,802 $20,673 $41,566 $12,339 $89,182
$$58,468 $35,959 $66,396 $105,990
$$34,263
$3,083 $10,508 $190,154 $94,061 $208,045 $261,203 $25,334 $92,530
$145 $2,519 $106,824 $90,540 $95,469 $109,845 $8,214,133

School Revenue
$62,110 $73,203 $83,784 $72,606 $154,079 $26,774 $84,683 $17,176 $153,870
$$63,208 $65,911 $66,351 $89,759
$$54,663
$6,455 $18,762 $205,532 $135,187 $360,957 $280,597 $47,738 $91,198
$216 $4,048 $91,574 $133,759 $132,225 $135,120 $10,240,317

Total Revenue
$132,910 $156,351 $162,588 $112,470 $316,881 $47,447 $126,249 $29,515 $243,052
$$121,676 $101,870 $132,747 $195,749
$$88,926
$9,538 $29,270 $395,686 $229,248 $569,002 $541,800 $73,072 $183,728
$361 $6,567 $198,398 $224,299 $227,694 $244,965 $18,454,450

76 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Georgia's Unclaimed Property Program
Georgia's Unclaimed Property Program has a team of dedicated professionals who provide customer service to holders and owners of abandoned property. The program annually receives unclaimed property from corporations, banks, insurance companies, local governments and state agencies. The lost property represents uncashed checks, money orders, stocks, bonds, accounts, or safe deposit boxes. The program has an active outreach program to locate owners of lost property.
Unclaimed Property Receipts
For Fiscal Year 202211, the program received more than $218 million dollars in unclaimed funds. Along with the funds, the holders are required to furnish reports which include lost owner information such as name, last known address, account number, or social security number. Once the reports have been processed,owner information is made available on the Department of Revenue's website for an owner search.
Figure 21: Unclaimed Property Receipts for 2022 shows the unclaimed funds received since 2017.

Millions of Dollars

$260

$220 $180

$180

$209

$189

$177

$208

$218

$140

2017

2018

2019

2020

2021

2022

______
11Unclaimed Property Data Data from January 1, 2022-November 15, 2022
77 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT

Unclaimed Property Paid Claims
Each year, Georgia's Unclaimed Property Program returns property to its rightful owners. Through the claim process, owners and abandoned property are reunited. Potential owners may submit a claim online or contact a customer service representative by telephone. Claim forms can be mailed, emailed or faxed. Each claim request is researched to determine the rightful owner. In Fiscal Year 2022, the program returned more than $55 million and 88,690 shares of stock to lost owners. The number of claims paid decreased from 26,530 in FY21 to 21,476 in FY22.
The program's customer representatives are available Monday through Friday from 8:00 am to 4:30 pm at 1-855-329-9863. The web address for the online search is located at www.dor.ga.gov.
Figure 22: Unclaimed Property Paid Claims for 2022 shows the claims paid since 2017.

Millions of dollars

$60

$50

$40

$30

$21

$20 2017

$30 2018

$36 2019

$41

$34 2020

2021

$55 2022

78 | PROPERTY TAX ADMINISTRATION ANNUAL REPORT