Property Tax Administration annual report FY 2007

STAT C

RGIA ER N

E

OF G E O ONSTITUTIO

WI S DOM

J US T I C E MOD AT I ON

1776

Georgia Department of Revenue

2007
PROPERTY TAX ADMINISTRATION
ANNUAL REPORT

Governor Sonny Perdue State Revenue Commissioner Bart L. Graham

May 2008

Bart L. Graham
Commissioner

State of Georgia
Department of Revenue
Suite 15300 1800 Century Blvd. Atlanta, Georgia 30345
(404) 417-2100
May 5, 2008

Members of the General Assembly and Others:
This report has been developed by the Department of Revenue for the purpose of fulfilling the Commissioner's responsibility to provide the General Assembly with the impact of property tax administration and continued enactment of laws created by legislation and administered by the Georgia Department of Revenue.
The information contained in this report is made pursuant to the requirements of O.C.G.A. 48-5-349.5, 48-5-7.1 and 48-5-7.4. 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 are available to provide more information or clarification of this report upon request. We look forward to working with you during the 2008 Session and during the year.
Respectfully Submitted,
Bart L. Graham Revenue Commissioner

2007 Property Tax Administration Annual Report
Commissioner's Report to the General Assembly
Regarding Property Tax Administration
Georgia Department of Revenue May, 2008
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2007 Property Tax Administration Annual Report
TABLE OF CONTENTS
Page Letter from Commissioner Graham ....................................................................................
Highlights of Annual Report............................................................................................... 1
Reporting Requirements .................................................................................................... 5 Digest Review Procedures .................................................................................................. 6
Table 1 Deficient 2006 Review Year Counties ...................................................... 7 Table 2 Additional State Tax Assessed 2006 Non-Review Year Counties ............ 8 Figure 1 Average Level of Assessment .................................................................. 8 Figure 2 Average Level of Uniformity ................................................................... 9 Figure 3 Average Level of Assessment Bias .......................................................... 9 Value and Revenue ............................................................................................................ 10
Figure 4 Total Assessed Value ............................................................................. 10 Figure 5 Average Millage Rate............................................................................. 10 Figure 6 Comparison of Total Revenue................................................................ 11 Figure 7 2006 Percentage of Total Revenue by Tax Type ................................... 11 Figure 8 2006 County Tax Revenue By Property Class ....................................... 12 Figure 9 Five-Year Comparison of County Tax Revenue ................................... 12 Figure 10 2006 School Tax Revenue by Property Class ...................................... 13 Figure 11 Five-Year Comparison of Total School Tax Revenue ........................ 13 Figure 12 2006 State Tax Revenue by Property Class ......................................... 14 Figure 13 Five-Year Comparison of State Tax Revenue...................................... 14 Comparison of State Tax Collections to Digest .............................................................. 15
Table 3 Comparison of Tax Collections for Tax Year 2003 ............................... 16 Table 4 Comparison of Tax Collections for Tax Year 2004 ............................... 20 Table 5 Comparison of Tax Collections for Tax Year 2005 ............................... 24 Table 6 Comparison of Tax Collections for Tax Year 2006 .. ......................28 Performance Reviews of County Board of Tax Assessors ............................................. 32
List of Counties Where Performance Reviews Occurred ........................................ 33
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2007 Property Tax Administration Annual Report
Public Utilities .................................................................................................................... 34 Figure 14 Trend of Average Proposed Public Utility Equalization Ratios........... 35 Table 7 2007 Public Utility Proposed Equalization Ratios ................................. 36
Preferential Agricultural Assessment .............................................................................. 38 Table 8--Preferential Agricultural Assessment Fiscal Impact................................ 39 Table 9 Preferential Agricultural Assessment for 2006........................................ 40 Figure 15 Preferential Agricultural Total Tax Dollar Shift ................................. 47 Figure 16 Preferential Agricultural Assessed Value Eliminated .......................... 47
Conservation Use Valuation.............................................................................................. 48 Table 10 Conservation Use Fiscal Impact ............................................................. 48 Table 11 Conservation Use Valuation Assessment for Tax Year 2006............... 49 Figure 17 Conservation Use Revenue Shift.......................................................... 55 Figure 18 Conservation Use Assessed Value Eliminated..................................... 55
Taxation of Standing Timber............................................................................................ 56 Figure 19 Statewide Timber Values ..................................................................... 56 Figure 20 County and School Revenue from Timber ........................................... 56 Table 12 -- 2004 Timber Revenue Reported on 2006 Digests ............................... 57
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2007 Property Tax Administration Annual Report
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.
The statutory deadline for submitting annual property tax digests is August 1, however, historically 5% of Georgia's 159 counties actually meet this deadline. Since 2004, the Department has taken steps to encourage local tax officials to complete their work more expediently so as to allow taxpayers to receive property tax bills timely and facilitate deposit of state property tax collections. 60 counties submitted their 2006 tax digest by the August 1 deadline. The Department continues to encourage counties to achieve compliance with the law governing the digest submission due date. We hope more counties will be able to meet the August 1 deadline in the future as a result of our continued assistance.
Of the 53 counties falling in the 2006 review year and which underwent extensive review, 13 county ad valorem tax digests failed to meet the state standards for approval, compared to 12 counties in 2005. As a result of the 2006 reviews, these counties were assessed a $5 per parcel penalty totaling $155,625 and additional state tax totaling $146,452.
Of the other 106 non-review counties examined for 2006, 21 county ad valorem tax digests failed to have an acceptable overall average assessment ratio1, compared to 13 in 2005. As a result, additional state tax in the amount totaling $482,121 was assessed.
The average level of assessment2, as measured by the median, has increased from 37.81% in tax year 2005 to 37.99 for tax year 2006. The median still remains within an acceptable level.
The average level of uniformity3, as measured by the Coefficient of Dispersion, has not improved and has increased from 10.54% in 2005 to 11.02 % for 2006. While the measure
1. Assessment Ratio -- the fractional relationship that the assessed value of property bears to its fair market value. 2. Level of Assessment -- extent to which properties are assessed at the legally mandated ratio of 40%. O.C.G.A. 48-5-7. 3. Level of Uniformity -- average percentage by which individual ratios vary from the legally mandated ratio.
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2007 Property Tax Administration Annual Report
of uniformity has not improved, the overall level of uniformity of assessments is still within an acceptable range.
The average level of assessment bias4, as measured by the Price Related Differential, has remained within an acceptable level, however that measure has increased to 102.64% in 2006 compared to 101.14% in 2005. This statistical measure indicates that assessments are fair between lower and higher valued properties.
Assessed values reached a high of $339.4 billion in 2006 or a 9.4% increase from the values reported in 2005. The 2006 average millage rate of 26.53 decreased approximately 0.5% from the 2005 average millage rate.
Several graphs showing the trend of the level of assessment, uniformity, and assessment bias can be found on Pages 8 and 9 of this report.
PERFORMANCE REVIEWS: In 2000, legislation was passed which provided 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 tax assessors or 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 the passage of that legislation, the Department has performed reviews of 25 county boards of tax assessors and 1 review has been scheduled for 2008. Additional information and a list of the counties where Performance Reviews have been performed can be found on Page 33 of this report.
PUBLIC UTILITIES: The statewide average equalization ratio5 for public utility property decreased slightly
from 38.83% in 2006 to 37.44% for tax year 2007.
Equalization ratios for 73 of the 159 counties were proposed at a ratio less than 40% for tax year 2007, as compared to the 66 counties whose proposed equalization ratio was less than 40% in 2006.
4. Assessment Bias -- the analysis of assessment ratios to determine whether lower and higher value properties are assessed at a uniform ratio.
5. Equalization 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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2007 Property Tax Administration Annual Report
A chart showing the trend of the state proposed average equalization ratio for public utility property since 2001 can be found beginning on Page 36 of this report.
PREFERENTIAL AGRICULTURAL ASSESSMENT: Since the implementation of Preferential Agricultural Assessment6 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 and graphs depicting the impact of Preferential Agricultural Assessment can be found on Pages 39 through 47 of this report.
CONSERVATION USE VALUATION: Since the implementation of Conservation Use Valuation7 in 1992, the number of parcels
in this program has risen steadily. The number of parcels enrolled in the program has increased to more than 121,000, representing the elimination of approximately $7.2 billion in value and total tax shift of approximately $180.7 million. These dramatic increases are expected to continue as county boards of tax assessors perform revaluation and property valuations increase.
Charts and graphs depicting the impact of Conservation Use Valuation can be found on Pages 48 through 55 of this report.
TIMBER TAXATION: Since 2002, the amount of timber sales and harvests has shown a downward trend, an
indication of the depressed timber market, until tax year 2005 which indicates an improvement in the market and increased County and School revenues of approximately 11% from 2005 to 2006. Some of this increase may be attributable to increased millage rates, while another factor affecting timber harvests and sales is the trend in recent years of large timber companies selling thousands of acres of timberland for development purposes rather than maintaining the land for timber production purposes.
Timber harvest values and revenue trends can be found on Pages 56 through 62 of this
6. 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. 7. Conservation Use Valuation -- 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. Section 48-5-269, O.C.G.A. 48-5-7, and 48-5-7.4.
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2007 Property Tax Administration Annual Report
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, homeowner tax relief grants, and increased homestead exemptions that return value to the citizens of Georgia.
4. Assessment Bias -- the analysis of assessment ratios to determine whether lower and higher value properties are assessed at a uniform ratio. 5. Equalization 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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2007 Property Tax Administration Annual Report
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. 48-5-349.5 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. This code section provides for 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 at 75% of its value under this program 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.
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2007 Property Tax Administration Annual Report

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Digest Review Procedures

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The Commissioner, through the Local Government Services Division, has been given

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the statutory duty in Article 5A of Chapter 5 of Title 48 to review county tax digests

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and provide guidance to county boards of tax assessors in making adjustments in

property valuations so as to ensure uniformity and equalization 8 of assessments for

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all property owners.

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As directed by the legislature, the Commissioner has adopted a digest review cycle in

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which each county's tax digest is reviewed extensively to determine the level of

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assessment, uniformity and equalization in each property class. In any given year, one

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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

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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

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level of assessment to equalize the state levy and public utility assessments. The

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Commissioner approves a county's digest as being reasonably uniform and equalized if it meets certain standards.

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For those digests submitted by counties in their digest review year, the Commissioner

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completes his review on or before August 1 of the following tax year or within 30

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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

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uniform and equalized by having met the following state standards:

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E

the average level of assessment for each class of property meets the mandated

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state standard of 36% to 44%;

the average measure of overall equalization, the coefficient of dispersion 9 , 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 differential,10 meets the state standard of 95% to 110%.

8. Equalization -- the measure of equality of assessment. In order to possess good equalization, a county tax digest should value all properties at about the same level of assessment. 9. The Coefficient of Dispersion -- the statistical representation of equalization. 10. The 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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2007 Property Tax Administration Annual Report

Tax digests are reviewed annually to determine the overall average assessment ratio. If

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the Commissioner determines that a county's digest does not meet the acceptable ratio

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of 36%, the county is assessed additional state tax in the amount equal to the

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difference between the state's one quarter of a mill that would have been produced if the digest had been at the proper assessment level, and the amount the digest actually

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produced for collection purposes.

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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

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each county. Each county's ratio study measures the statistical standards for level of

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assessment, uniformity and equalization.

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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

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similar deficiencies as the previous review year digest.

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As noted on Table 1 below, the review of the 53 counties that fell within the 2006

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review year indicated that 13 counties were deficient. Five were subject to additional state tax and three (Charlton, Jefferson and Morgan) were assessed the $5 per parcel

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penalty for failure to correct prior digest deficiencies. Jefferson County filed an appeal

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of the penalty, and a Consent Order may be executed with this county in an effort to

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ensure that future digests meet statutory compliance. The other six counties listed

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(Clay, Clayton, Decatur, Rabun, Towns, and Washington) had technical deficiencies

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that did not rise to the level of state assessments or penalties.

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Table 1 - Review Year Counties Cited for Deficiencies

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County Camden Charlton Clay Clayton

$5 Per Parcel
$34,310

Additional State Tax
$53,752

County Rabun Schley Thomas Towns

Additional State

$5 Per Parcel

Tax

$2,690 $53,185

Decatur Jefferson Morgan

$66,735 $54,580

$34,545

Washington Webster

Total

$155,625

$2,280 $146,452

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2007 Property Tax Administration Annual Report

The review of the 106 non-review year counties resulted in 24 counties being assessed

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additional state tax.

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Table 2 - Non-Review Year Counties Assessed Additional State

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Tax

T

County

Additional State Tax

County

Additional State Tax

R E

Atkinson Baker Bibb

$2,674 $3,608 $168,798

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Brooks

$13,161

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Calhoun

$4,085

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Clinch

$9,244

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Crawford

$11,531

Johnson Jones Lanier
Laurens Long McIntosh Tattnall

$3,237 $32,660 $6,367
$32,384 $6,381 $23,391 $10,636

Dougherty

$66,182

Terrell

$8,581

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Early

$16,910

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Glascock

$2,268

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Haralson

$19,612

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Jenkins

$4,777

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Turner Wayne Wilcox Worth
TOTAL

$5,438 $18,880 $3,481 $7,835
$482,121

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Several graphs are included to provide a snapshot of the various measurable statistical

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standards:

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E

Figure 1 - Average Level of Assessment

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38 .50 %

38 .00 %

37 . 78 %

37 . 81%

37 .50 % 37 .00 %

36 . 99 %

37 . 42 %

37 . 97 %

37 . 99 %

Acceptable Range: 36% to 44%

36 .50 % 36 .00 %

36 . 68 %
2000

2001

2002

2003
Tax Year

2004

2005

2006

Figure 1 - This graph shows a steady increase in the average Median Ratio from 2000 to 2004. In 2005 it slipped somewhat, but increased slightly in 2006 and still remains within an acceptable level. Georgia law requires taxes to be assessed at 40% of the fair market value of property; therefore, the median ratio is a measure of the effectiveness of the county's valuation efforts.

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2007 Property Tax Administration Annual Report

Figure 2 This graph shows the average level of uniformity, as measured by the

Coefficient of Dispersion, and indicates the equality of assessments between

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individual properties. Case law indicates that this is the most important measure of fairness within a taxing jurisdiction. The increase in 2006 indicates that assessments

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have become less uniform compared to past years

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Figure 2 - Average Level of Uniformity

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Acceptable Range: 15% or Less

0.16

12.53%

11.71%

10.54%

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0.11

0.06

12.52%

12.02%

10.63%

11.02%

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I

0.01

2000

2001

2002

2003

2004

2005

2006

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Tax Year

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P

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Figure 3 - This chart shows the average level of assessment bias for the past seven

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years as measured by the Price Related Differential. This standard has remained

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relatively stable during these years, indicating that large and small properties are being assessed on a more equal basis.

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Figure 3 - Average Level of Assessment Bias

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110.00%

95%

Acceptable Range: to 110%

105.00% 100.00%
95.00%

100.7 9%

100.9 8%

100.1 1% 101.1 9%

101.1 4% 102.6 4%
100.9 2%

2000

2001

2002 2003 2004 Tax Year

2005

2006

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2007 Property Tax Administration Annual Report

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Value and Revenue

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Since the implementation of new digest review procedures, counties have been

performing either total or partial revaluations or updates to properties in order to

conform to the state standards for acceptable digests. Based upon these revaluations

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and updates, property values have increased significantly since 2000. The increases

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are shown in Figure 4 below.

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Figure 4 - Total Assessed Value

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V

450

E

400

339.4

Billions

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350

289.4

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300 214.5
250

256.8

310.3

E

200

235.4

272.7

150

2000

2001

2002

2003

2004

2005

2006

Tax Year

Figure 5 shows the average millage rate since 2000. And while the average millage rate had been declining, in 2001 counties and schools began increasing their respective millage rates. For 2006 the average millage decreased slightly.

28
26 24.01
24
22 2000

Figure 5 - Average Millage Rate

24.19 2001

25.01

25.88

25.97

26.68

2002

2003 Tax Year

2004

2005

26.53 2006

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2007 Property Tax Administration Annual Report

Property tax continues to be the primary revenue source for local governments.

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Currently approximately $9.7 billion in revenue is collected from property taxes in

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Georgia. Because Department involvement in the collection of city taxes is limited,

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the information below does not include taxes levied and collected for this purpose. Figures 6 and 7 below show the total revenues collected and the revenue breakdown

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by state, county and school generated from the 2006 tax digests.

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Figure 6 - Comparison of Total Revenue

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(State, County and School)

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10

9.7

E

8.4

8

6.5

7.1

8.8

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6

6.9

7.4

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4

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2000

2001

2002

2003

2004

2005

2006

E

Tax Year

Billions

Figure 7 - 2006 Percentage of Total Revenue By Tax Type

State - 1%

County - 37%

School - 62%

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2007 Property Tax Administration Annual Report

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Figures 8 and 9 show the amount of tax revenue and a five-year comparison for

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county and school tax purposes:

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Figure 8

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2006 County Tax Revenue By Property Class - Millions

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Motor Vehicle Mobile Hom es

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Public Utility

$231.7

$14.5

$133.4

Tim ber

$7.6

Heavy Duty

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Indus tr ial $203.5

Equipm ent $.7

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E

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Com m ercial $864.8

Agricultural

$113.9

Re s ide ntial $1,785.4

Billions

Figure 9 - Five Year Comparison of County Tax Revenue

$4.0 $3.5
$3.0 $2.6
$2.5 $2.0
2002

$2.8 2003

$2.9
2004 Tax Year

$3.1 2005

$3.4 2006

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2007 Property Tax Administration Annual Report

Figures 10 and 11 show the amount of tax revenue and a five-year comparison for

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county and school tax purposes.

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Figure 10 - 2006 School Tax Revenue By Property Class - Millions

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Motor Vehicles

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Tim ber

$375.9

Mobile Hom es

$8.9

$21.1

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Heavy Duty

Public Utility $203.6

Equipm ent

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Indus tr ial

$1.2

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$330.5

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Com m ercial $1,381.7

Agr icultur al $160.2

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Re s ide ntial

$3,048.9

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E

Billions

Figure 11 - Five Year Comparison of Total School Tax Revenue

$7

$6

$5

$4

$4.4

$3 2002

$4.6 2003

$4.9
2004 Tax Year

$5.7 2005

$5.5 2006

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2007 Property Tax Administration Annual Report

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Figures 12 and 13 show the amount of revenue and five-year comparison for state tax

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purposes.

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Figure 12 - 2006 State Tax Revenue By Property Class (Millions)
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N

Motor Vehicles

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Timber $5.18 $.15

Mobile Homes

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Public Utility $3.03

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Industrial

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$4.51

$.34

Heavy Duty Equipment
$.017

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Residential $45.7

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E

Commercial

$18.07

Agricultural $2.61

Millions

Figure 13 - Five Year Comparison of State Tax Revenue

$90.0 $80.0 $70.0 $60.0 $50.0

$62.0 2002

$65.8 2003

$68.1
2004 Tax Year

$72.8 2005

$79.6 2006

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2007 Property Tax Administration Annual Report

Comparison of Tax

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Collections to Digest

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Tables 3, 4, 5 and 6 on the following pages represent the amount of property tax for

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state purposes earmarked for collection as shown on each county's digest for the

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applicable tax year. The tables also show the collection percentage rate determined as

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a result of a state audit for these years, and the application of that percentage rate in calculating the potential tax loss for all tax purposes. Collection percentage for 14

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counties are estimated since the audit for digest tax year 2006 has not yet been

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completed. The figures for Monroe County do not include certain public utility

collections due to ongoing litigation.

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These figures do not include the amount of delinquent tax at the time of the audit

which may have been collected since that time. The figures do include adjustments as

a result of settlement of appeals, additional homestead exemptions, personal property

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audits, correction of factual errors, unreturned property, and those accounts that are

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written off (typically personal property where there is no longer any property on

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which to levy).

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Potential Tax Loss

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Below is an aggregate of tables 3, 4, 5 and 6. The collection percentage rate determined as a result of the state audit for these applicable years, and the application

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of that percentage rate used to calculate the potential tax loss.

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Tax Year 2003 2004 2005 2006

Amount of State Tax 63,988,610 67,915,011 73,154,073 80,475,849

Delinquent Tax Amount $ 1,291,256 $ 1,487,919 $ 2,507,584 $ 2,751,939

Percentage of State Tax Collected

Percentage of Uncollected State
Tax

97.7%

2.3%

96.8%

3.2%

95.6%

4.4%

95.1%

4.9%

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2007 Property Tax Administration Annual Report

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TABLE 3 - TAX YEAR 2003

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State Tax

Adjusted

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from

Delinquent Tax Errored

State

Percent of Tax

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County Appling

Digest Tax Amount & Relieved

Tax

$ 137,279 $ 2,905 $ 1,611 $ 132,763

Collected 96.7%

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Atkinson

$ 31,190 $ 1,047 $ 1,883 $ 28,260

90.6%

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Bacon

$ 43,518 $ 1,804 $

116 $ 41,598

95.6%

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Baker

$ 22,325 $ 509 $

254 $ 21,562

96.6%

Baldwin

$ 151,900 $ 1,373 $ 3,283 $ 147,244

96.9%

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Banks

$ 101,306 $ 10,558 $

197 $ 90,551

89.4%

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Barrow

$ 302,476 $ 6,166 $

(439) $ 296,749

98.1%

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Bartow

$ 596,871 $ 8,994 $ 1,810 $ 586,067

98.2%

Ben Hill

$ 71,683 $ 2,297 $

23 $ 69,363

96.8%

Berrien

$ 65,104 $ 741 $ 3,789 $ 60,574

93.0%

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Bibb

$ 931,924 $ 7,034 $ 6,973 $ 917,917

98.5%

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Bleckley

$ 52,575 $ 4,963 $

416 $ 47,196

89.8%

Brantley

$ 48,551 $ 2,164 $

187 $ 46,200

95.2%

Brooks

$ 69,883 $ 2,336 $

189 $ 67,358

96.4%

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Bryan

$ 171,696 $ 3,636 $

768 $ 167,292

97.4%

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Bulloch

$ 288,264 $ 6,892 $

676 $ 280,696

97.4%

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Burke

$ 383,927 $ 6,899 $

407 $ 376,621

98.1%

Butts

$ 117,766 $ 1,897 $

639 $ 115,230

97.8%

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Calhoun

$ 24,655 $ 658 $

101 $ 23,896

96.9%

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Camden

$ 223,076 $ 10,046 $ 1,684 $ 211,346

94.7%

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Candler

$ 43,244 $ 3,152 $

405 $ 39,687

91.8%

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Carroll Catoosa

$ 534,216 $ 11,497 $ $ 312,629 $ 5,889 $

2,498 $ 520,221 1,783 $ 304,957

97.4% 97.5%

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Charlton

$ 56,428 $ 442 $ 1,725 $ 54,261

96.2%

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Chatham

$ 1,971,265 $ 22,943 $ 26,963 $ 1,921,359

97.5%

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Cattahoochee Chattooga

$ 12,456 $ 283 $ $ 115,993 $ 2,056 $

1 $ 12,172 2,771 $ 111,166

97.7% 95.8%

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Cherokee

$ 1,350,960 $ 7,689 $ 5,174 $ 1,338,097

99.0%

Clarke

$ 622,878 $ 7,497 $ (13,282) $ 628,663

100.9%

Clay

$ 22,334 $ 207 $

- $ 22,127

99.1%

Clayton

$ 1,796,301 $ 15,316 $ 4,290 $ 1,776,695

98.9%

Clinch

$ 41,735 $ 444 $ 3,259 $ 38,032

91.1%

Cobb

$ 5,931,205 $ 45,126 $ 131,525 $ 5,754,554

97.0%

Coffee

$ 169,643 $ 4,854 $

737 $ 164,052

96.7%

Colquitt

$ 163,173 $ 183 $ 7,763 $ 155,227

95.1%

Columbia

$ 617,620 $ 3,695 $ 1,501 $ 612,424

99.2%

Cook

$ 79,691 $ 2,232 $

59 $ 77,400

97.1%

Coweta

$ 739,052 $ 61,514 $ 5,221 $ 672,317

91.0%

Crawford

$ 54,696 $ 2,003 $

161 $ 52,532

96.0%

Crisp

$ 106,667 $ 4,677 $ 1,213 $ 100,777

94.5%

Dade

$ 69,163 $ 2,423 $ 2,624 $ 64,116

92.7%

16

2007 Property Tax Administration Annual Report

C

TABLE 3 - TAX YEAR 2003

Adjusted

O

State Tax from Delinquent Tax Errored & State Percent of Tax

M

County

Digest

Tax Amount Relieved

Tax

Collected

P

Dawson

$ 214,828

$ 2,112 $ 1,493 $ 211,223

98.3%

Decatur

$ 156,960

$ 671 $

- $ 156,289

99.6%

A

Dekalb

$ 5,254,811

$ 17,254 $ 83,715 $ 5,153,842

98.1%

R

Dodge

$ 71,407

$ 9,424 $

660 $ 61,323

85.9%

I

Dooly

$ 61,164

$ 2,130 $ 2,837 $ 56,197

91.9%

Dougherty

$ 470,354

$ 4,113 $ 1,951 $ 464,290

98.7%

S

Douglas

$ 717,554

$ 28,740 $ 10,661 $ 678,153

94.5%

O

Early

$ 76,306

$ 745 $ 3,969 $ 71,592

93.8%

N

Echols

$ 18,606

$ 463 $

490 $ 17,653

94.9%

Effingham

$ 233,411

$ 5,554 $

886 $ 226,971

97.2%

Elbert

$ 107,096

$ 2,032 $

(98) $ 105,162

98.2%

O

Emanuel

$ 91,529

$ 1,469 $ 1,176 $ 88,884

97.1%

F

Evans

$ 46,453

$ 1,650 $

124 $ 44,679

96.2%

Fannin

$ 156,966

$ 6,650 $ 1,912 $ 148,404

94.5%

Fayette

$ 991,311

$ 21,051 $ 5,509 $ 964,751

97.3%

C

Floyd

$ 613,114

$ 12,697 $ 1,842 $ 598,575

97.6%

O

Forsyth Franklin

$ 1,423,826 $ 137,179

$ 12,350 $ $ 11,241 $

9,563 1,964

$ 1,401,913 $ 123,974

98.5% 90.4%

L

Fulton

$ 9,182,251

$ 74,827 $ (464,888) $ 9,572,312

104.2%

L

Gilmer

$ 218,456

$ 15,279 $ 4,349 $ 198,828

91.0%

E

Glascock Glynn

$ 15,828 $ 846,257

$

- $

$ 12,356 $

16 6,792

$ 15,812 $ 827,109

99.9% 97.7%

C

Gordon

$ 307,708

$ 6,875 $ 5,142 $ 295,691

96.1%

T

Grady

$ 115,667

$ 4,676 $

19 $ 110,972

95.9%

I

Greene Gwinnett

$ 217,693 $ 5,833,113

$ 1,072 $ $ 197,906 $

(299) $ 216,920 59,850 $ 5,575,357

99.6% 95.6%

O

Habersham

$ 257,495

$ 6,468 $ 1,038 $ 249,989

97.1%

N

Hall

$ 1,211,923

$ 8,360 $ 35,384 $ 1,168,179

96.4%

S

Hancock

$ 62,315

$ 6,924 $

504 $ 54,887

88.1%

Haralson

$ 137,878

$ 2,175 $

698 $ 135,005

97.9%

Harris

$ 172,549

$ 2,339 $

37 $ 170,173

98.6%

Hart

$ 202,527

$ 10,916 $ 1,446 $ 190,165

93.9%

Heard

$ 87,630

$ 2,991 $ 5,167 $ 79,472

90.7%

Henry

$ 1,178,257

$ 27,006 $ 8,414 $ 1,142,837

97.0%

Houston

$ 658,133

$ 8,701 $ 30,834 $ 618,598

94.0%

Irwin

$ 44,643

$ 433 $

191 $ 44,019

98.6%

Jackson

$ 352,535

$ 17,646 $ 14,272 $ 320,617

90.9%

Jasper

$ 73,396

$ 7,101 $

646 $ 65,649

89.4%

Jeff Davis

$ 59,046

$ 2,104 $

181 $ 56,761

96.1%

Jefferson

$ 91,420

$ 3,140 $ 1,509 $ 86,771

94.9%

Jenkins

$ 31,805

$ 502 $

(24) $ 31,327

98.5%

Johnson

$ 31,196

$ 272 $

266 $ 30,658

98.3%

17

2007 Property Tax Administration Annual Report

C O M P A R I S O N
O F
C O L L E C T I O N S
18

TABLE 3 - TAX YEAR 2003

County 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 Schley Screven Seminole Spalding

State Tax from Digest
$ 142,602 $ 83,586 $ 22,199 $ 248,491 $ 131,761 $ 190,313 $ 49,751 $ 28,696 $ 510,859 $ 201,714 $ 71,102 $ 115,914 $ 34,252 $ 111,742 $ 56,773 $ 109,242 $ 36,163 $ 114,163 $ 260,461 $ 34,937 $ 165,747 $ 207,735 $ 964,963 $ 482,365 $ 240,114 $ 83,097 $ 599,954 $ 103,654 $ 233,974 $ 70,808 $ 86,109 $ 200,926 $ 43,725 $ 218,670 $ 12,386 $ 281,296 $ 34,637 $ 962,971 $ 532,521 $ 19,281 $ 78,419 $ 47,803 $ 331,880

Adjusted

Delinquent Tax Tax Errored & State

Amount

Relieved

Tax

$ 459

$ 10,917 $ 131,226

$ 2,566

$

379 $ 80,641

$ 562

$

570 $ 21,067

$ 9,474

$ 1,073 $ 237,944

$ 2,312

$

899 $ 128,550

$ 14,857 $ 1,284 $ 174,172

$ 1,248

$

107 $ 48,396

$ 500

$

202 $ 27,994

$ 6,938

$ 5,268 $ 498,653

$ 2,808

$ 2,407 $ 196,499

$ 4,709

$ 2,341 $ 64,052

$ 5,455

$

(772) $ 111,231

$ 431

$

35 $ 33,786

$ 5,914

$ 1,031 $ 104,797

$ 2,847

$ 1,065 $ 52,861

$ 3,996

$ 5,197 $ 100,049

$ 645

$

221 $ 35,297

$ 1,783

$ 1,595 $ 110,785

$ 21,687 $ 2,556 $ 236,218

$ 1,932

$

15 $ 32,990

$ 4,066

$ 2,874 $ 158,807

$ 4,933

$ 3,785 $ 199,017

$ 15,453 $ 16,577 $ 932,933

$ 1,574

$ 1,762 $ 479,029

$ 171

$

461 $ 239,482

$ 1,116

$

311 $ 81,670

$ 58,753 $ 11,221 $ 529,980

$ 5,797

$

72 $ 97,785

$ 17,446

$

(4) $ 216,532

$ 5,169

$

115 $ 65,524

$ 3,451

$

684 $ 81,974

$ 2,407

$ 4,440 $ 194,079

$ 3,014

$

(394) $ 41,105

$ 1,021

$

(221) $ 217,870

$ 197

$

(21) $ 12,210

$ 5,100

$

(418) $ 276,614

$ 1,138

$

43 $ 33,456

$ 32,140 $ 12,731 $ 918,100

$ 37,364

$ 1,425 $ 493,732

$ 324

$

966 $ 17,991

$ 989

$

453 $ 76,977

$ 989

$

(62) $ 46,876

$ 3,657

$ 2,316 $ 325,907

Percent of Tax
Collected 92.0% 96.5% 94.9% 95.8% 97.6% 91.5% 97.3% 97.6% 97.6% 97.4% 90.1% 96.0% 98.6% 93.8% 93.1% 91.6% 97.6% 97.0% 90.7% 94.4% 95.8% 95.8% 96.7% 99.3% 99.7% 98.3% 88.3% 94.3% 92.5% 92.5% 95.2% 96.6% 94.0% 99.6% 98.6% 98.3% 96.6% 95.3% 92.7% 93.3% 98.2% 98.1% 98.2%

2007 Property Tax Administration Annual Report

TABLE 3 - TAX YEAR 2003

County Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs

State Tax from Delinquent

Digest

Tax Amount

$ 145,612 $ 1,866

$ 33,187 $ 300

$ 133,066 $ 4,820

$ 45,808 $ 215

$ 14,418 $ 202

$ 74,305 $ 4,352

$ 42,141 $ 1,804

$ 55,548 $ 4,946

$ 46,585 $ 932

$ 249,504 $ 8,103

$ 210,578 $ 2,168

$ 111,741 $ 1,225

Adjusted

Tax Errored State

& Relieved

Tax

$ 1,866 $ 141,880

$

(88) $ 32,975

$ 1,723 $ 126,523

$

221 $ 45,372

$

- $ 14,216

$ 1,111 $ 68,842

$

717 $ 39,620

$

185 $ 50,417

$

131 $ 45,522

$

584 $ 240,817

$ (1,922) $ 210,332

$ 1,134 $ 109,382

Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth

$ 122,815 $ 22,931 $ 384,456 $ 37,732 $ 59,664 $ 171,559 $ 120,413 $ 280,788 $ 502,910 $ 140,356 $ 31,248 $ 129,886 $ 160,090 $ 13,760 $ 23,852 $ 186,286 $ 725,959 $ 29,006 $ 67,384 $ 77,957 $ 99,396

$ 12,286 $ 1,378 $ 2,761 $ 2,290 $ 2,792 $ 4,057 $ 7,354 $ 11,526 $ 1,953 $ 3,298 $ 792 $ 4,221 $ 18,758 $ 164 $ 1,758 $ 11,916 $ 22,396 $ 791 $ 569 $ 2,916 $ 1,500

$

778 $ 109,751

$

271 $ 21,282

$ 5,090 $ 376,605

$

163 $ 35,279

$

610 $ 56,262

$

993 $ 166,509

$ 5,992 $ 107,067

$ 1,441 $ 267,821

$

194 $ 500,763

$ 3,244 $ 133,814

$

(327) $ 30,783

$ 1,095 $ 124,570

$

533 $ 140,799

$

76 $ 13,520

$

335 $ 21,759

$ 1,293 $ 173,077

$ 32,150 $ 671,413

$

164 $ 28,051

$

412 $ 66,403

$

561 $ 74,480

$

50 $ 97,846

State Total

$63,988,610 $ 1,291,256 $ 207,442 $ 62,489,912

Percent of Tax Collected 97.4% 99.4% 95.1% 99.0% 98.6% 92.6% 94.0% 90.8% 97.7% 96.5% 99.9% 97.9%
89.4% 92.8% 98.0% 93.5% 94.3% 97.1% 88.9% 95.4% 99.6% 95.3% 98.5% 95.9% 87.9% 98.3% 91.2% 92.9% 92.5% 96.7% 98.5% 95.5% 98.4%
97.7%

These tables also show the collection percentage rate determined as a result of a state audit for these applicable years, and the application of that percentage rate in calculating the potential tax loss.
These figures do not include the amount of delinquent tax at the time of the audit which may have been collected since that time.
The figures do include adjustments as a result of settlement of appeals, additional homestead exemptions, personal property audits, correction of factual errors, unreturned property, and those accounts that are written off (typically personal property where there is no longer any property on which to levy).

C O M P A R I S O N
O F
C O L L E C T I O N S
19

2007 Property Tax Administration Annual Report

C
TABLE 4 - TAX YEAR 2004
O

M

State Tax

Adjusted

from

Delinquent Tax Errored State Percent of Tax

P

County

Digest Tax Amount & Relieved

Tax

Collected

A

Appling

Atkinson

R

Bacon

$ 141,766 $ $ 31,301 $ $ 45,206 $

2,388 $ 591 $
1,852 $

390 $ 138,988 1,560 $ 29,150
500 $ 42,854

98.0% 93.1% 94.8%

I

Baker

$ 22,458 $

257 $

181 $ 22,020

98.0%

S

Baldwin

Banks

O

Barrow

$ 215,356 $ $ 105,300 $ $ 367,273 $

5,196 $ 5,349 $ 10,756 $

2,931 $ 207,229 1,064 $ 98,887 1,947 $ 354,570

96.2% 93.9% 96.5%

N

Bartow

Ben Hill

$ 627,322 $ 12,755 $ 7,829 $ 606,738

$ 74,417 $ 6,989 $

151 $ 67,277

96.7% 90.4%

Berrien

O

Bibb

$ 62,720 $ 11,090 $ $ 945,801 $ 17,391 $

78 $ 51,552 5,096 $ 923,314

82.2% 97.6%

F

Bleckley

Brantley

$ 52,903 $ $ 49,515 $

4,471 $ 2,139 $

474 $ 47,958 124 $ 47,252

90.7% 95.4%

Brooks

C

Bryan

$ 80,907 $ $ 199,111 $

2,203 $ 4,153 $

204 $ 78,500 1,565 $ 193,392

97.0% 97.1%

O

Bulloch

L

Burke Butts

L

Calhoun

$ 320,661 $ $ 376,879 $ $ 121,938 $ $ 23,494 $

6,560 $ 6,416 $ 1,970 $ 1,509 $

298 $ 313,803 602 $ 369,861
96 $ 119,872 5 $ 21,980

97.9% 98.1% 98.3% 93.6%

E

Camden

C

Candler Carroll

T

Catoosa

$ 257,442 $ $ 45,339 $ $ 566,854 $ $ 320,554 $

1,852 $ 3,199 $ 12,038 $ 8,630 $

500 $ 154 $ (1,538) $ 487 $

255,090 41,986 556,354 311,437

99.1% 92.6% 98.1% 97.2%

I

Charlton

$ 55,971 $

444 $

182 $ 55,345

98.9%

O

Chatham Chattahoochee

$ 2,115,892 $ 45,241 $ 23,476 $ 2,047,175

$ 12,113 $

358 $

198 $ 11,557

96.8% 95.4%

N

Chattooga

$ 120,995 $ 7,224 $ 2,574 $ 111,197

91.9%

S

Cherokee

Clarke

$ 1,486,027 $ 13,434 $ 1,514 $ 1,471,079 $ 668,728 $ 8,636 $ (12,647) $ 672,739

99.0% 100.6%

Clay

$ 21,479 $

211 $

28 $ 21,240

98.9%

Clayton

$ 1,854,861 $ 48,672 $ 10,584 $ 1,795,605

96.8%

Clinch

$ 42,130 $

486 $ 5,308 $ 36,336

86.2%

Cobb

$ 6,191,858 $ 42,941 $ 110,318 $ 6,038,599

97.5%

Coffee

$ 181,172 $ 18,922 $ 1,126 $ 161,124

88.9%

Colquitt

$ 172,728 $

120 $ 9,219 $ 163,389

94.6%

Columbia

$ 670,448 $ 3,529 $ 1,804 $ 665,116

99.2%

Cook

$ 71,942 $ 1,194 $

255 $ 70,493

98.0%

Coweta

$ 777,472 $ 28,897 $ 1,093 $ 747,482

96.1%

Crawford

$ 55,961 $ 2,942 $

975 $ 52,044

93.0%

Crisp

$ 111,435 $ 3,815 $ 1,016 $ 106,604

95.7%

Dade

$ 80,385 $ 8,702 $

916 $ 70,767

88.0%

20

2007 Property Tax Administration Annual Report

C
TABLE 4 - TAX YEAR 2004
O

State Tax

Adjusted

from

Delinquent Tax Errored State Percent of Tax

M

County

Digest Tax Amount & Relieved

Tax

Collected

P

Dawson

$ 254,952 $ 5,439 $ 3,195 $ 246,318

96.6%

A

Decatur

$ 160,419 $

480 $

- $ 159,939

99.7%

Dekalb

$ 5,429,462 $ 141,374 $ 74,687 $ 5,213,401

96.0%

R

Dodge

$ 74,166 $ 7,264 $

961 $ 65,941

88.9%

I

Dooly

$ 58,950 $ 2,869 $

128 $ 55,953

94.9%

S

Dougherty

$ 468,029 $ 3,282 $ 2,214 $ 462,533

98.8%

Douglas

$ 771,087 $ 22,850 $ 9,911 $ 738,326

95.8%

O

Early

$ 77,272 $

967 $ 4,710 $ 71,595

92.7%

N

Echols

$ 17,845 $

166 $

33 $ 17,646

98.9%

Effingham

$ 261,657 $ 5,946 $ 4,835 $ 250,876

95.9%

Elbert

$ 109,317 $ 13,457 $

(41) $ 95,901

87.7%

O

Emanuel

$ 97,984 $ 1,452 $

748 $ 95,784

97.8%

F

Evans

$ 46,921 $ 1,849 $

135 $ 44,937

95.8%

Fannin

$ 181,790 $ 12,786 $ 2,818 $ 166,186

91.4%

Fayette

$ 1,066,103 $ 41,063 $ 5,308 $ 1,019,732

95.7%

C

Floyd

$ 633,385 $ 17,124 $ 2,702 $ 613,559

96.9%

O

Forsyth Franklin

$ 1,548,742 $ 34,819 $ $ 147,390 $ 7,682 $

7,343 $ 1,506,580 1,519 $ 138,189

97.3% 93.8%

L

Fulton

$ 10,361,481 $ 107,114 $ 242,628 $ 10,011,739

96.6%

L

Gilmer

$ 225,398 $ 9,860 $ (2,666) $ 218,204

96.8%

E

Glascock Glynn

$ 14,614 $

201 $

85 $ 14,328

$ 923,181 $ 14,987 $ 7,827 $ 900,367

98.0% 97.5%

C

Gordon

$ 322,575 $ 18,220 $ 2,817 $ 301,538

93.5%

T

Grady

$ 115,143 $ 1,610 $ (219) $ 113,752

98.8%

I

Greene Gwinnett

$ 238,242 $ 6,067 $ 2,476 $ 229,699 $ 6,207,986 $ 100,838 $ 56,317 $ 6,050,831

96.4% 97.5%

O

Habersham

$ 265,821 $ 24,998 $ (15,880) $ 256,703

96.6%

N

Hall

$ 1,228,701 $ 11,568 $ 2,590 $ 1,214,543

98.8%

S

Hancock

$ 62,237 $ 5,627 $

742 $ 55,868

89.8%

Haralson

$ 150,486 $ 3,849 $

390 $ 146,247

97.2%

Harris

$ 189,968 $ 2,764 $

257 $ 186,947

98.4%

Hart

$ 203,894 $ 6,781 $

273 $ 196,840

96.5%

Heard

$ 86,227 $ 3,641 $

911 $ 81,675

94.7%

Henry

$ 1,285,640 $ 24,651 $ 6,783 $ 1,254,206

97.6%

Houston

$ 664,891 $ 7,888 $ 4,509 $ 652,494

98.1%

Irwin

$ 45,233 $

517 $

72 $ 44,644

98.7%

Jackson

$ 363,866 $ 20,847 $ 1,249 $ 341,770

93.9%

Jasper

$ 101,317 $ 8,989 $

874 $ 91,454

90.3%

Jeff Davis

$ 62,215 $ 2,497 $

386 $ 59,332

95.4%

Jefferson

$ 91,368 $ 2,380 $ 1,692 $ 87,296

95.5%

Jenkins

$ 37,125 $

566 $

2 $ 36,557

98.5%

Johnson

$ 31,141 $

860 $

237 $ 30,044

96.5%

21

2007 Property Tax Administration Annual Report

C O M P A R I S O N
O F
C O L L E C T I O N S
22

TABLE 4 - TAX YEAR 2004

County

State Tax

Adjusted

from

Delinquent Tax Errored State

Digest Tax Amount & Relieved

Tax

Jones

$ 149,306 $ 1,503 $ 10,756 $ 137,047

Lamar

$ 97,825 $ 2,608 $

661 $ 94,556

Lanier

$ 23,267 $

638 $

565 $ 22,064

Laurens

$ 256,915 $ 7,532 $ 2,072 $ 247,311

Lee

$ 138,408 $ 1,832 $

640 $ 135,936

Liberty

$ 210,741 $ 10,738 $ 1,693 $ 198,310

Lincoln

$ 51,162 $ 1,732 $

77 $ 49,353

Long

$ 26,398 $ 1,209 $

64 $ 25,125

Lowndes

$ 524,149 $ 8,548 $

390 $ 515,211

Lumpkin

$ 208,111 $ 8,438 $ 1,118 $ 198,555

Macon

$ 70,763 $ 3,206 $ 1,195 $ 66,362

Madison

$ 139,160 $ 10,645 $

858 $ 127,657

Marion

$ 34,219 $

698 $

462 $ 33,059

McDuffie

$ 111,362 $ 2,950 $

315 $ 108,097

McIntosh

$ 98,948 $ 4,157 $ 1,846 $ 92,945

Meriwether

$ 112,269 $ 3,960 $ 3,024 $ 105,285

Miller

$ 37,491 $

453 $ 1,190 $ 35,848

Mitchell

$ 115,196 $ 3,714 $

824 $ 110,658

Monroe

Not Audited

Montgomery

$ 35,914 $ 2,178 $

333 $ 33,403

Morgan

$ 162,504 $ 4,430 $

891 $ 157,183

Murray

$ 215,901 $ 20,280 $ (4,542) $ 200,163

Muscogee

$ 987,265 $ 27,461 $ 9,845 $ 949,959

Newton

$ 537,426 $ 2,949 $ 2,358 $ 532,119

Oconee

$ 260,819 $ 1,900 $

169 $ 258,750

Oglethorpe

$ 84,280 $ 2,540 $

577 $ 81,163

Paulding

$ 680,792 $ 12,714 $ 1,604 $ 666,474

Peach

$ 108,557 $ 5,002 $

413 $ 103,142

Pickens

$ 254,202 $ 8,437 $

454 $ 245,311

Pierce

$ 77,114 $ 3,812 $

465 $ 72,837

Pike

$ 97,266 $ 5,529 $ 1,180 $ 90,557

Polk

$ 208,744 $ 8,951 $ 1,679 $ 198,114

Pulaski

$ 46,030 $

960 $

15 $ 45,055

Putnam

$ 237,322 $ 3,777 $

238 $ 233,307

Quitman

$ 13,193 $

45 $

165 $ 12,983

Rabun

$ 286,177 $ 12,092 $

89 $ 273,996

Randolph

$ 34,698 $ 1,360 $

42 $ 33,296

Richmond

$ 962,320 $ 35,714 $ 5,301 $ 921,305

Rockdale

$ 572,521 $ 29,166 $ (1,172) $ 544,527

Schley

$ 18,667 $

342 $

109 $ 18,216

Screven

$ 78,496 $ 2,346 $

274 $ 75,876

Seminole

$ 48,966 $

561 $

208 $ 48,197

Spalding

$ 334,829 $ 8,198 $ 1,883 $ 324,748

Percent of Tax Collected 91.8% 96.7% 94.8% 96.3% 98.2% 94.1% 96.5% 95.2% 98.3% 95.4% 93.8% 91.7% 96.6% 97.1% 93.9% 93.8% 95.6% 96.1%
93.0% 96.7% 92.7% 96.2% 99.0% 99.2% 96.3% 97.9% 95.0% 96.5% 94.5% 93.1% 94.9% 97.9% 98.3% 98.4% 95.7% 96.0% 95.7% 95.1% 97.6% 96.7% 98.4% 97.0%

2007 Property Tax Administration Annual Report

TABLE 4 - TAX YEAR 2004

County 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

State Tax from Digest
$ 147,539 $ 32,999 $ 158,104 $ 48,850 $ 13,543 $ 75,191 $ 43,978 $ 56,285 $ 46,831 $ 260,274 $ 215,655 $ 114,499 $ 126,032 $ 22,571 $ 412,252 $ 42,215 $ 53,783 $ 180,602 $ 145,912 $ 291,595 $ 535,816 $ 146,459 $ 33,155 $ 135,084 $ 156,548 $ 13,137 $ 23,642 $ 192,720 $ 722,659 $ 33,088 $ 70,164 $ 81,581 $ 102,220

Adjusted

Delinquent Tax Errored State

Tax Amount & Relieved

Tax

$ 3,137 $ 2,013 $ 142,389

$

50 $

84 $ 32,865

$ 5,941 $

508 $ 151,655

$ 1,004 $ 1,206 $ 46,640

$

583 $

289 $ 12,671

$ 5,657 $

643 $ 68,891

$ 1,151 $

517 $ 42,310

$ 6,297 $

7 $ 49,981

$

823 $

300 $ 45,708

$ 8,394 $ 1,657 $ 250,223

$ 2,479 $ 1,349 $ 211,827

$ 4,752 $

391 $ 109,356

$ 5,659 $

704 $ 119,669

$

820 $

260 $ 21,491

$ 1,141 $ 13,378 $ 397,733

$ 1,348 $

69 $ 40,798

$ 2,996 $ 1,878 $ 48,909

$ 11,370 $

447 $ 168,785

$ 4,036 $ 2,760 $ 139,116

$ 14,993 $

128 $ 276,474

$ 5,317 $

768 $ 529,731

$ 3,786 $ 3,258 $ 139,415

$

637 $

138 $ 32,380

$

392 $ 1,895 $ 132,797

$ 14,395 $

469 $ 141,684

$

88 $

61 $ 12,988

$ 2,152 $

55 $ 21,435

$ 8,053 $

806 $ 183,861

$ 15,190 $ 2,912 $ 704,557

$

773 $

135 $ 32,180

$

804 $ 1,229 $ 68,131

$ 3,371 $

821 $ 77,389

$ 1,314 $

478 $ 100,428

Percent of Tax Collected 96.5% 99.6% 95.9% 95.5% 93.6% 91.6% 96.2% 88.8% 97.6% 96.1% 98.2% 95.5% 95.0% 95.2% 96.5% 96.6% 90.9% 93.5% 95.3% 94.8% 98.9% 95.2% 97.7% 98.3% 90.5% 98.9% 90.7% 95.4% 97.5% 97.3% 97.1% 94.9% 98.2%

State Total

$ 67,915,011 $ 1,487,919 $ 710,136 $ 65,716,956

96.8%

These tables also show the collection percentage rate determined as a result of a state audit for these applicable years, and the application of that percentage rate in calculating the potential tax loss.
These figures do not include the amount of delinquent tax at the time of the audit which may have been collected since that time.
The figures do include adjustments as a result of settlement of appeals, additional homestead exemptions, personal property audits, correction of factual errors, unreturned property, and those accounts that are written off (typically personal property where there is no longer any property on which to levy).

C O M P A R I S O N
O F
C O L L E C T I O N S
23

2007 Property Tax Administration Annual Report

C

TABLE 5 - TAX YEAR 2005

O

Adjusted

M

State Tax from Delinquent Tax Errored

State

Percent of Tax

P

County

Digest

Tax Amount & Relieved

Tax

Collected

Appling

$ 147,510 $ 2,248 $ 3,026 $ 142,236

96.4%

A

Atkinson

$ 31,370 $ 693 $ 1,671 $ 29,006

92.5%

R

Bacon

$ 45,707 $ 2,043 $

361 $ 43,302

94.7%

I

Baker

$ 29,691 $ 503 $

69 $ 29,118

98.1%

Baldwin

$ 224,028 $ 3,270 $

928 $ 219,831

98.1%

S

Banks

$ 129,206 $ 5,224 $

566 $ 123,417

95.5%

O

Barrow

$ 400,978 $ 18,441 $ (1,486) $ 384,024

95.8%

N

Bartow Ben Hill

$ 669,864 $ 14,370 $ $ 81,944 $ 12,132 $

756 $ 654,738 22 $ 69,789

97.7% 85.2%

Berrien

$ 64,949 $ 801 $ 1,515 $ 62,633

96.4%

O

Bibb

$ 951,514 $ 13,319 $ 6,358 $ 931,837

97.9%

F

Bleckley Brantley

$ 53,113 $ 2,056 $ $ 51,611 $ 1,842 $

597 $ 50,460 492 $ 49,277

95.0% 95.5%

Brooks

$ 82,454 $ 2,335 $

443 $ 79,677

96.6%

C

Bryan

$ 215,984 $ 1,383 $

851 $ 213,750

99.0%

O

Bulloch Burke

$ 334,124 $ 5,667 $ $ 385,583 $ 5,875 $

1,543 2,232

$ 326,914 $ 377,476

97.8% 97.9%

L

Butts

$ 151,587 $ 3,314 $ 1,096 $ 147,178

97.1%

L

Calhoun

$ 23,913 $ 1,186 $

(0) $ 22,728

95.0%

E

Camden Candler

$ 274,909 $ 10,545 $ $ 49,137 $ 3,275 $

143 2,122

$ 264,221 $ 43,740

96.1% 89.0%

C

Carroll

$ 613,101 $ 12,765 $ 1,455 $ 598,882

97.7%

T

Catoosa

$ 353,273 $ 14,380 $ 1,792 $ 337,101

95.4%

I

Charlton Chatham

$ 56,858 $ 2,543 $

252

$ 2,470,607 $ 123,532 $ 32,233

$ 54,063 $ 2,314,842

95.1% 93.7%

O

Chattahoochee $ 13,120 $ 320 $

199 $ 12,602

96.0%

N

Chattooga

$ 127,929 $ 4,137 $ 2,900 $ 120,891

94.5%

S

Cherokee Clarke

$ 1,653,114 $ 746,399

$ 9,233 $ $ 30,524 $

(1,784) $ 1,645,665 1,521 $ 714,355

99.5% 95.7%

Clay

$ 22,174 $ 228

$ 21,947

99.0%

Clayton

$ 1,904,340 $ 166,615 $ 17,384 $ 1,720,341

90.3%

Clinch

$ 40,211 $ 270 $ 3,285 $ 36,656

91.2%

Cobb

$ 6,668,638 $ 81,444 $ 113,773 $ 6,473,421

97.1%

Coffee

$ 190,883 $ 6,573 $ 2,626 $ 181,683

95.2%

Colquitt

$ 179,160 $ 207 $ 8,321 $ 170,633

95.2%

Columbia

$ 745,484 $ 4,506 $ 2,495 $ 738,483

99.1%

Cook

$ 75,561 $ 1,700 $

175 $ 73,686

97.5%

Coweta

$ 880,497 $ 81,558 $ 1,224 $ 797,715

90.6%

Crawford

$ 57,246 $ 4,829 $

689 $ 51,728

90.4%

Crisp

$ 114,362 $ 4,392 $

269 $ 109,701

95.9%

Dade

$ 79,276 $ 6,481 $ 3,442 $ 69,354

87.5%

24

2007 Property Tax Administration Annual Report

TABLE 5 - TAX YEAR 2005

C

State Tax

Adjusted

O

from

Delinquent Tax Errored State Percent of Tax

M

County Dawson

Digest Tax Amount & Relieved

Tax

$ 269,947 $ 5,080 $

840 $ 264,027

Collected 97.8%

P

Decatur

$ 167,714 $ 771 $

675 $ 166,267

99.1%

A

Dekalb

$ 5,723,191 $ 160,427 $ 79,240 $ 5,483,524

95.8%

R

Dodge Dooly

$ 76,403 $ 5,613 $ $ 62,266 $ 2,023 $

510 $ 70,280 3,191 $ 57,053

92.0% 91.6%

I

Dougherty

$ 472,403 $ 3,692 $ 3,657 $ 465,054

98.4%

S

Douglas

$ 881,508 $ 19,070 $ 3,840 $ 858,598

97.4%

O

Early Echols

$ 75,587 $ $ 26,308 $

365 $ 240 $

4,740 $ 70,481 300 $ 25,768

93.2% 97.9%

N

Effingham

$ 302,196 $ 7,529 $

513 $ 294,155

97.3%

Elbert

$ 115,239 $ 2,465 $

766 $ 112,008

97.2%

O

Emanuel Evans

$ 103,527 $ 2,285 $ $ 51,539 $ 1,721 $

1,486 $ 99,757 190 $ 49,628

96.4% 96.3%

F

Fannin

$ 196,860 $ 2,326 $ 1,211 $ 193,323

98.2%

Fayette

$ 1,152,536 $ 23,456 $

18 $ 1,129,062

98.0%

C

Floyd

$ 665,379 $ 19,469 $ 4,900 $ 641,010

96.3%

O

Forsyth

$ 1,755,284 $ 28,637 $ 11,531 $ 1,715,116

97.7%

Franklin

$ 152,737 $ 8,390 $ 2,586 $ 141,761

92.8%

L

Fulton

$ 10,730,800 $ 408,508 $ 28,540 $ 10,293,752

95.9%

L

Gilmer Glascock

$ 260,702 $ 15,249 $ $ 15,076 $ 199 $

645 $ 244,808 (96) $ 14,973

93.9% 99.3%

E

Glynn

$ 1,024,731 $ 15,000 $ 6,900 $ 1,002,831

97.9%

C

Gordon

$ 337,701 $ 19,341 $

546 $ 317,814

94.1%

T

Grady

$ 115,994 $ 1,558 $

555 $ 113,882

98.2%

I

Greene

$ 248,528 $ 4,260 $

(517) $ 244,785

98.5%

Gwinnett

$ 6,540,067 $ 464,180 $ 23,111 $ 6,052,777

92.5%

O

Habersham

$ 291,666 $ 9,380 $ 1,494 $ 280,791

96.3%

N

Hall Hancock

$ 1,287,569 $ 13,752 $ $ 66,491 $ 5,196 $

6,960 $ 1,266,857 (44) $ 61,338

98.4% 92.3%

S

Haralson

$ 160,995 $ 4,426 $

820 $ 155,749

96.7%

Harris

$ 209,346 $ 2,261 $ (2,565) $ 209,650

100.1%

Hart

$ 231,788 $ 9,970 $

(73) $ 221,891

95.7%

Heard

$ 116,050 $ 2,592 $ 29,057 $ 84,401

72.7%

Henry

$ 1,417,321 $ 30,789 $ 4,767 $ 1,381,764

97.5%

Houston

$ 706,107 $ 18,177 $

501 $ 687,429

97.4%

Irwin

$ 46,918 $ 388 $

616 $ 45,914

97.9%

Jackson

$ 401,104 $ 11,482 $

870 $ 388,752

96.9%

Jasper

$ 104,380 $ 8,947 $ 2,016 $ 93,417

89.5%

Jeff Davis

$ 64,278 $ 2,674 $

444 $ 61,160

95.1%

Jefferson

$ 95,968 $ 3,097 $

(729) $ 93,599

97.5%

Jenkins

$ 37,879 $ 357 $

(303) $ 37,826

99.9%

Johnson

$ 34,677 $ 979 $

219 $ 33,478

96.5%

25

2007 Property Tax Administration Annual Report

C O M P A R I S O N
O F
C O L L E C T I O N S
26

TABLE 5 - TAX YEAR 2005

County 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 Schley Screven Seminole Spalding

State Tax from Digest
$ 154,448 $ 100,316 $ 25,038 $ 263,375 $ 152,535 $ 226,973 $ 55,689 $ 33,221 $ 570,011 $ 222,976 $ 71,319 $ 152,244 $ 49,321 $ 119,913 $ 102,780 $ 118,641 $ 36,759 $ 113,097 $ 428,243 $ 39,181 $ 174,000 $ 227,942 $ 1,017,276 $ 595,510 $ 294,425 $ 86,573 $ 784,881 $ 126,426 $ 282,308 $ 82,041 $ 107,140 $ 219,525 $ 47,538 $ 280,318 $ 17,270 $ 313,503 $ 34,951 $ 1,064,253 $ 612,066 $ 20,272 $ 80,656 $ 51,050 $ 344,281

Adjusted

Delinquent Tax Errored State

Tax Amount & Relieved

Tax

$ 1,194 $ 11,539 $ 141,714

$ 3,382 $ 2,489 $ 94,445

$ 992 $

392 $ 23,654

$ 6,502 $ 1,516 $ 255,357

$ 3,560 $ 4,511 $ 144,464

$ 11,621 $ 2,886 $ 212,466

$ 1,360 $

(75) $ 54,405

$ 2,031 $

75 $ 31,115

$ 20,130 $ 2,726 $ 547,154

$ 6,254 $

840 $ 215,882

$ 6,153 $ 2,819 $ 62,347

$ 9,230 $

722 $ 142,291

$ 328 $

135 $ 48,858

$ 4,489 $

525 $ 114,899

$ 8,160 $

569 $ 94,050

$ 4,538 $ 1,931 $ 112,172

$ 749 $

(201) $ 36,212

$ 1,513 $ 2,433 $ 109,151

$ 10,482 $ 143,349 $ 274,412

$ 917 $ 1,850 $ 36,413

$ 4,812 $

264 $ 168,925

$ 6,070 $ 3,672 $ 218,199

$ 72,185 $ 22,130 $ 922,961

$ 2,654 $ 2,000 $ 590,856

$ 718 $

(563) $ 294,269

$ 1,814 $

508 $ 84,250

$ 19,733 $ 6,462 $ 758,685

$ 7,347 $

287 $ 118,791

$ 14,649 $ 1,682 $ 265,977

$ 3,782 $

834 $ 77,425

$ 6,361 $

934 $ 99,844

$ 7,696 $ 3,457 $ 208,372

$ 1,018 $

650 $ 45,870

$ 1,965 $ (3,098) $ 281,451

$ 248 $

226 $ 16,796

$ 10,231 $

843 $ 302,430

$ 1,593 $

136 $ 33,222

$ 47,785 $ 21,742 $ 994,727

$ 30,209 $

475 $ 581,382

$ 201 $

945 $ 19,126

$ 2,175 $

84 $ 78,397

$ 584 $

(149) $ 50,616

$ 6,255 $ 3,373 $ 334,654

Percent of Tax Collected 91.8% 94.1% 94.5% 97.0% 94.7% 93.6% 97.7% 93.7% 96.0% 96.8% 87.4% 93.5% 99.1% 95.8% 91.5% 94.5% 98.5% 96.5% 64.1% 92.9% 97.1% 95.7% 90.7% 99.2% 99.9% 97.3% 96.7% 94.0% 94.2% 94.4% 93.2% 94.9% 96.5% 100.4% 97.3% 96.5% 95.1% 93.5% 95.0% 94.3% 97.2% 99.1% 97.2%

2007 Property Tax Administration Annual Report

C

TABLE 5 - TAX YEAR 2005

State Tax

Adjusted

O

from

Delinquent Tax Errored State Percent of Tax

M

County Stephens

Digest Tax Amount & Relieved

Tax

$ 167,577 $ 5,305 $

464 $ 161,809

Collected 96.6%

P

Stewart

$ 32,909 $ 861 $

(81) $ 32,129

97.6%

A

Sumter

$ 158,645 $ 8,443 $

148 $ 150,053

94.6%

R

Talbot Taliaferro

$ 50,237 $ 1,206 $ $ 17,994 $ 1,093 $

666 $ 48,366 292 $ 16,609

96.3% 92.3%

I

Tattnall

$ 76,852 $ 5,832 $

480 $ 70,541

91.8%

S

Taylor

$ 45,513 $ 1,352 $

141 $ 44,020

96.7%

O

Telfair

$ 57,389 $ 5,062 $

88 $ 52,240

91.0%

Terrell

$ 50,123 $ 1,223 $

397 $ 48,503

96.8%

N

Thomas

$ 263,192 $ 8,737 $ (1,429) $ 255,884

97.2%

Tift

$ 220,121 $ 1,570 $ (290) $ 218,841

99.4%

O

Toombs

$ 118,217 $ 3,629 $

303 $ 114,285

96.7%

Towns

$ 185,797 $ 12,713 $

413 $ 172,671

92.9%

F

Treutlen

$ 23,350 $ 1,190 $

325 $ 21,835

93.5%

Troup Turner

$ 421,794 $ 1,246 $ 13,050 $ 407,497

$ 42,736 $ 392 $

873 $ 41,472

96.6% 97.0%

C

Twiggs

$ 51,777 $ 2,834 $ 1,576 $ 47,367

91.5%

O

Union

$ 196,891 $ 4,540 $

511 $ 191,840

97.4%

L

Upson Walker

$ 158,602 $ 5,919 $ $ 315,851 $ 14,826 $

8,050 $ 144,633 6,016 $ 295,009

91.2% 93.4%

L

Walton

$ 619,703 $ 3,993 $

(95) $ 615,804

99.4%

E

Ware

$ 154,391 $ 4,668 $ 3,739 $ 145,983

94.6%

C

Warren Washington

$ 33,433 $ 1,332 $ $ 154,218 $ 1,369 $

337 $ 31,764 1,967 $ 150,882

95.0% 97.8%

T

Wayne

$ 157,919 $ 12,188 $

356 $ 145,375

92.1%

I

Webster

$ 13,929 $ 419 $

104 $ 13,406

96.2%

O

Wheeler

$ 23,710 $ 2,261 $

110 $ 21,339

90.0%

White

$ 214,353 $ 2,175 $

386 $ 211,792

98.8%

N

Whitfield

$ 748,381 $ 17,674 $ 4,720 $ 725,987

97.0%

S

Wilcox

$ 34,316 $ 673 $

63 $ 33,580

97.9%

Wilkes

$ 68,558 $ 988 $

188 $ 67,382

98.3%

Wilkinson

$ 84,590 $ 3,317 $ 1,612 $ 79,660

94.2%

Worth

$ 102,554 $ 1,804 $

405 $ 100,345

97.8%

State Total

$ 73,154,073 $ 2,507,584 $ 733,294 $ 69,913,196

95.6%

These tables also show the collection percentage rate determined as a result of a state audit for these applicable years, and the application of that percentage rate in calculating the potential tax loss.
These figures do not include the amount of delinquent tax at the time of the audit which may have been collected since that time.
The figures do include adjustments as a result of settlement of appeals, additional homestead exemptions, personal property audits, correction of factual errors, unreturned property, and those accounts that are written off (typically personal property where there is no longer any property on which to levy).

27

2007 Property Tax Administration Annual Report

C

TABLE 6 - TAX YEAR 2006

O

State Tax

Adjusted

M

from

Delinquent Tax Errored

State

Percent of Tax

P

County

Digest Tax Amount & Relieved

Tax

Collected

Appling

$ 155,544 $ 1,964

$ 153,580

98.7%

A

Atkinson

$ 30,825 $ 1,178 $ 1,501 $ 28,147

91.3%

R

Bacon

$ 49,921 $ 2,215 $

130 $ 47,576

95.3%

I

Baker

$ 29,852 $

382 $

(317) $ 29,786

99.8%

Baldwin

$ 261,190 $ 3,915 $ 1,307 $ 255,968

98.0%

S

Banks

$ 132,691 $ 5,224 $

566 $ 126,901

95.6%

O

Barrow

$ 443,533 $ 19,933 $

253 $ 423,348

95.4%

N

Bartow

$ 727,983 $ 21,199 $ (5,635) $ 712,419

97.9%

Ben Hill

$ 88,384 $ 14,954 $

13 $ 73,416

83.1%

Berrien

$ 81,020 $ 2,290 $ 3,974 $ 74,756

92.3%

O

Bibb*

$ 964,982 $ 16,000 $ 7,200 $ 941,782

97.6%

F

Bleckley

$ 53,900 $ 4,743 $

290 $ 48,867

90.7%

Brantley

$ 70,791 $ 4,601 $

(224) $ 66,413

93.8%

Brooks

$ 88,224 $ 1,723 $

268 $ 86,233

97.7%

C

Bryan

$ 270,444 $ 5,593 $

139 $ 264,713

97.9%

O

Bulloch

$ 354,921 $ 3,318 $

589 $ 351,014

98.9%

Burke

$ 399,537 $ 10,683 $

651 $ 388,203

97.2%

L

Butts

$ 174,483 $ 4,085 $ 13,039 $ 157,358

90.2%

L

Calhoun

$ 24,289 $ 3,603 $

32 $ 20,654

85.0%

E

Camden*

$ 308,013 $ 12,000 $

300 $ 295,713

96.0%

Candler

$ 53,135 $ 3,067 $ 1,632 $ 48,436

91.2%

C

Carroll

$ 654,703 $ 17,233 $

278 $ 637,191

97.3%

T

Catoosa

$ 385,211 $ 10,619 $ 1,180 $ 373,411

96.9%

I

Charlton*

$ 60,234 $ 2,800 $

300 $ 57,134

94.9%

Chatham

$ 2,792,846 $ 39,888 $ 19,708 $ 2,733,250

97.9%

O

Chattahoochee

$ 13,430 $

510 $

241 $ 12,679

94.4%

N

Chattooga*

$ 136,021 $ 4,200 $ 3,100 $ 128,721

94.6%

S

Cherokee

$ 1,842,109 $ 18,665 $ 26,168 $ 1,797,276

97.6%

Clarke

$ 828,064 $ 9,734 $ 5,128 $ 813,201

98.2%

Clay

$ 22,387 $

128 $

679 $ 21,580

96.4%

Clayton

$ 2,110,504 $ 36,824 $ 17,271 $ 2,056,409

97.4%

Clinch

$ 41,402 $

435 $ 3,640 $ 37,326

90.2%

Cobb

$ 7,291,875 $ 64,187 $ 102,459 $ 7,125,229

97.7%

Coffee

$ 195,614 $ 5,608 $

68 $ 189,938

97.1%

Colquitt

$ 190,023 $

85 $ 10,431 $ 179,506

94.5%

Columbia

$ 859,090 $ 14,708 $ 2,403 $ 841,978

98.0%

Cook*

$ 83,170 $ 2,400 $

650 $ 80,120

96.3%

Coweta

$ 960,666 $ 85,788 $ 3,937 $ 870,941

90.7%

Crawford

$ 58,700 $ 4,677 $

540 $ 53,482

91.1%

Crisp

$ 125,859 $ 5,112 $ 3,385 $ 117,361

93.2%

Dade

$ 107,999 $ 9,148 $ 1,429 $ 97,422

90.2%

28

2007 Property Tax Administration Annual Report

C

TABLE 6 - TAX YEAR 2006

Adjusted

O

State Tax from Delinquent Tax Errored

State

Percent of Tax

M

County

Digest

Tax Amount & Relieved

Tax

Collected

P

Dawson

$ 304,584 $ 12,912 $ 1,700 $ 289,972

95.2%

Decatur*

$ 171,994 $

800 $

700 $ 170,494

99.1%

A

Dekalb

$ 6,248,241 $ 307,106 $ 128,145 $ 5,812,991

93.0%

R

Dodge

$ 94,675 $ 11,823 $ 1,041 $ 81,811

86.4%

I

Dooly*

$ 59,924 $ 2,800 $

200 $ 56,924

95.0%

Dougherty

$ 475,158 $ 3,883 $ 2,115 $ 469,160

98.7%

S

Douglas

$ 976,065 $ 24,967 $ 4,498 $ 946,601

97.0%

O

Early Echols*

$ 77,870 $ 26,943

$ 1,071 $

$

300 $

4,973 $ 100 $

71,826 26,543

92.2% 98.5%

N

Effingham

$ 337,084 $ 12,184 $

(257) $ 325,156

96.5%

Elbert

$ 123,331 $ 4,430 $

974 $ 117,926

95.6%

O

Emanuel Evans

$ 105,457 $ 51,539

$ 2,586 $ $ 1,721 $

(13) $ 102,885 190 $ 49,628

97.6% 96.3%

F

Fannin

$ 221,533 $ 13,903 $ 1,945 $ 205,684

92.8%

Fayette

$ 1,256,408 $ 22,054 $ (1,203) $ 1,235,556

98.3%

C

Floyd Forsyth

$ 710,975 $ 2,023,809

$ 18,648 $ $ 34,048 $

7,248 $ 685,079 9,426 $ 1,980,335

96.4% 97.9%

O

Franklin

$ 167,624 $ 8,349 $ 1,564 $ 157,711

94.1%

L

Fulton

$ 11,772,112 $ 670,590 $ 276,451 $ 10,825,071

92.0%

L

Gilmer Glascock

$ 291,161 $ 15,984

$ 18,702 $

$

76 $

2,348 $ 270,110 (136) $ 16,043

92.8% 100.4%

E

Glynn

$ 1,186,678 $ 28,925 $ 2,430 $ 1,155,323

97.4%

C

Gordon

$ 364,091 $ 18,544 $ 1,090 $ 344,458

94.6%

T

Grady Greene

$ 145,494 $ 361,035

$ 1,350 $ $ 7,819 $

2,293 $ 141,850 6,812 $ 346,403

97.5% 95.9%

I

Gwinnett

$ 7,306,274 $ 331,517 $ 113,297 $ 6,861,461

93.9%

O

Habersham

$ 304,284 $ 14,650 $

859 $ 288,775

94.9%

N

Hall Hancock

$ 1,382,105 $ 71,067

$ 26,155 $ $ 5,948 $

2,916 $ 1,353,033 359 $ 64,760

97.9% 91.1%

S

Haralson

$ 168,041 $ 4,615 $

370 $ 163,056

97.0%

Harris

$ 241,646 $ 2,491 $

(83) $ 239,238

99.0%

Hart

$ 245,695 $ 15,061 $ 8,739 $ 221,896

90.3%

Heard

$ 126,274 $ 3,319 $ 27,313 $ 95,642

75.7%

Henry

$ 1,581,824 $ 44,078 $ 5,019 $ 1,532,727

96.9%

Houston

$ 840,470 $ 15,552 $ 20,847 $ 804,071

95.7%

Irwin*

$ 47,696 $

400 $

350 $ 46,946

98.4%

Jackson

$ 464,631 $ 23,851 $ 5,996 $ 434,784

93.6%

Jasper

$ 108,236 $ 9,333 $ 1,499 $ 97,405

90.0%

Jeff Davis

$ 64,978 $ 2,030 $

(126) $ 63,074

97.1%

Jefferson

$ 101,392 $ 2,373 $

501 $ 98,518

97.2%

Jenkins

$ 38,360 $

435 $

238 $ 37,686

98.2%

Johnson

$ 34,775 $ 1,075 $

121 $ 33,579

96.6%

29

2007 Property Tax Administration Annual Report

C

TABLE 6 - TAX YEAR 2006

O

State Tax

Adjusted

M

from

Delinquent Tax Errored State Percent of Tax

P

County Jones

Digest Tax Amount & Relieved

Tax

$ 160,442 $ 2,356 $ 12,186 $ 145,901

Collected 90.9%

A

Lamar

$ 103,254 $ 7,798 $

65 $ 95,390

92.4%

R

Lanier*

I

Laurens Lee

S

Liberty

$ 26,071 $ $ 289,939 $ $ 198,666 $ $ 242,044 $

1,000 $ 8,552 $ 2,794 $ 12,187 $

400 $ 3,919 $ 6,725 $ 3,250 $

24,671 277,468 189,147 226,607

94.6% 95.7% 95.2% 93.6%

O

Lincoln

N

Long Lowndes*

$ 66,542 $ $ 31,558 $ $ 618,546 $

3,695 $ 4,595 $ 18,000 $

355 $ 228 $ 2,500 $

62,493 26,735 598,046

93.9% 84.7% 96.7%

Lumpkin

$ 236,476 $ 7,960 $

645 $ 227,871

96.4%

O

Macon

F

Madison Marion

$ 77,183 $ $ 156,494 $ $ 48,730 $

7,319 $ 11,120 $
267 $

3,388 $ 1,329 $
765 $

66,476 144,045
47,697

86.1% 92.0% 97.9%

McDuffie

$ 125,942 $ 2,599 $

100 $ 123,244

97.9%

C

McIntosh

$ 108,542 $ 9,342 $

671 $ 98,529

90.8%

O

Meriwether Miller

$ 124,541 $ $ 37,488 $

7,508 $ 332 $

1,740 $ 115,293 (40) $ 37,196

92.6% 99.2%

L

Mitchell

$ 124,162 $ 2,065 $ 1,123 $ 120,974

97.4%

L

Monroe

$ 492,961 $ 17,045 $ 193,962 $ 281,955

57.2%

E

Montgomery Morgan

$ 39,709 $ $ 184,887 $

3,608 $ 4,854 $

1,364 $ 34,738 665 $ 179,368

87.5% 97.0%

C

Murray

$ 234,261 $ 8,827 $

(995) $ 226,430

96.7%

T

Muscogee

I

Newton Oconee

$ 1,073,005 $ $ 652,728 $ $ 339,268 $

19,923 $ 3,975 $ 2,815 $

16,917 $ 1,036,165 2,817 $ 645,936 208 $ 336,245

96.6% 99.0% 99.1%

O

Oglethorpe

$ 105,504 $ 5,211 $

922 $ 99,371

94.2%

N

Paulding

Peach

S

Pickens

$ 945,750 $ $ 133,258 $ $ 313,212 $

22,371 $ 7,589 $
26,580 $

22,490 $ 363 $ 374 $

900,889 125,307 286,258

95.3% 94.0% 91.4%

Pierce

$ 88,838 $ 4,379 $

778 $ 83,680

94.2%

Pike

$ 114,496 $ 7,587 $

659 $ 106,250

92.8%

Polk

$ 230,875 $ 11,677 $ 4,379 $ 214,820

93.0%

Pulaski

$ 57,258 $

755 $

66 $ 56,437

98.6%

Putnam

$ 334,115 $ 3,063 $ (1,791) $ 332,842

99.6%

Quitman

$ 18,453 $

205 $

472 $ 17,777

96.3%

Rabun

$ 329,391 $ 6,847 $ 4,585 $ 317,959

96.5%

Randolph

$ 46,681 $ 1,759 $

196 $ 44,726

95.8%

Richmond

$ 1,086,652 $ 65,769 $ 3,506 $ 1,017,377

93.6%

Rockdale

$ 669,753 $ 33,201 $

202 $ 636,350

95.0%

Schley

$ 21,005 $

531 $ 1,050 $ 19,423

92.5%

Screven

$ 100,304 $ 4,079 $

397 $ 95,828

95.5%

Seminole

$ 54,458 $

651 $

(11) $ 53,818

98.8%

Spalding

$ 358,783 $ 7,057 $ 1,781 $ 349,946

97.5%

30

2007 Property Tax Administration Annual Report

C

TABLE 6 - TAX YEAR 2006

State Tax

Adjusted

O

from

Delinquent Tax Errored State

Percent of Tax

M

County

Digest Tax Amount & Relieved

Tax

Collected

P

Stephens

$ 175,772 $ 3,360 $ 3,147 $ 169,265

96.3%

Stewart

$ 33,105 $

282 $

70 $ 32,753

98.9%

A

Sumter

$ 173,347 $ 5,443 $

(501) $ 168,405

97.1%

R

Talbot

$ 57,906 $ 1,160 $ 2,471 $ 54,275

93.7%

I

Taliaferro

$ 17,565 $

762 $

204 $ 16,599

94.5%

Tattnall

$ 79,533 $ 3,528 $

(9) $ 76,014

95.6%

S

Taylor

$ 45,120 $ 3,752 $

(533) $ 41,901

92.9%

O

Telfair*

$ 66,776 $ 4,500 $

90 $ 62,186

93.1%

N

Terrell

$ 51,012 $ 1,510 $

122 $ 49,380

96.8%

Thomas

$ 272,828 $ 4,408 $

200 $ 268,220

98.3%

Tift

$ 237,161 $ 2,108 $

(127) $ 235,180

99.2%

O

Toombs

$ 118,217 $ 3,629 $

303 $ 114,285

96.7%

F

Towns

$ 195,060 $ 8,517 $

(158) $ 186,700

95.7%

Treutlen

$ 29,184 $ 1,625 $

(43) $ 27,601

94.6%

Troup

$ 431,853 $

603 $ 5,807 $ 425,443

98.5%

C

Turner

$ 44,129 $ 1,090 $

57 $ 42,981

97.4%

O

Twiggs Union

$ 49,505 $ 2,838 $

159 $ 46,507

$ 303,309 $ 14,424 $ (1,721) $ 290,606

93.9% 95.8%

L

Upson

$ 164,846 $ 7,326 $ 9,262 $ 148,258

89.9%

L

Walker

$ 339,781 $ 12,632 $ 1,174 $ 325,974

95.9%

E

Walton Ware

$ 688,021 $ $ 159,595 $

4,446 $ 4,724 $

(877) $ 684,452 389 $ 154,483

99.5% 96.8%

C

Warren

$ 40,312 $ 2,474 $

(697) $ 38,535

95.6%

T

Washington

$ 157,700 $ 2,876 $ 1,312 $ 153,512

97.3%

I

Wayne Webster

$ 142,910 $ 12,538 $

$ 14,095 $

362 $

505 $ 129,867 47 $ 13,686

90.9% 97.1%

O

Wheeler

$ 31,007 $ 5,253 $

333 $ 25,421

82.0%

N

White

$ 226,491 $ 3,593 $

193 $ 222,706

98.3%

S

Whitfield

$ 799,517 $ 36,221 $ 2,570 $ 760,726

95.1%

Wilcox*

$ 34,601 $

600 $

100 $ 33,901

98.0%

Wilkes

$ 83,836 $ 2,165 $ 5,239 $ 76,432

91.2%

Wilkinson

$ 85,588 $ 3,945 $

405 $ 81,239

94.9%

Worth*

$ 102,855 $ 1,500 $

400 $ 100,955

98.2%

State Total

$80,475,849 $ 2,751,939 $ 1,196,154 $ 76,527,756

95.1%

These tables also show the collection percentage rate determined as a result of a state audit for these applicable years, and the application of that percentage rate in calculating the potential tax loss.
These figures do not include the amount of delinquent tax at the time of the audit which may have been collected since that time.
The figures do include adjustments as a result of settlement of appeals, additional homestead exemptions, personal property audits, correction of factual errors, unreturned property, and those accounts that are written off (typically personal property where there is no longer any property on which to levy).

31

2007 Property Tax Administration Annual Report

P

Performance Reviews of County

E

R

Boards of

F

O

Tax Assessors

R

M

In 2000, legislation was passed which provided that county governing authorities, by

A

resolution, could request that the Commissioner conduct a Performance Review of the

N

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

C

employee of the Department of Revenue and 2 members who serve as tax assessors or

E

chief appraisers in counties other than the county being reviewed. Once appointed, the

Performance Review Board performs a thorough and complete investigation of the

R

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

E

governing authority.

V

I

The governing authority may use the results of the Performance Review Report as

E

grounds for removal of any or all members of the board of tax assessors. Bibb,

W

Chatham, Douglas, and Fulton counties have pursued removal of members of the board of tax assessors based on the findings of the Performance Review Board since

S

2

0

0

0

.

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 expected 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, that the board of tax assessors has been diligent in establishing fair market values in an appropriate manner, are conscientious in following proper appraisal methodology, and work well with taxpayers and other county tax officials. Others have found dysfunctional boards who have established property values with no documentation to support their appraisals, without adherence to proper appeal procedures, that failed to apply proper appraisal practices and lack good customer service to taxpayers.

In addition to the Performance Reviews conducted pursuant to O.C.G.A. 48-5-295.1 the Department, at the request of Governor Sonny Perdue, completed an investigation of the appraisal practices of the Hart County Board of Tax Assessors which was published July 11, 2007.

32

2007 Property Tax Administration Annual Report

Performance Reviews have been conducted thus far in the following counties:

P

E

2000

2001

2003

2004

2005

2007

2007

2008

R

Floyd

Chatha m

Douglas

Dade Charlton

Bibb

Brantley Jefferson

F

Murray Upson Johnson

Hart

Gilmer

Fulton

Crawford

O

Richmon

R

Stephens

d

Liberty

Ware Habersham

Telfair

M

Madison Wheeler

Lamar

A

Morgan
N

Whitfield

C

E

R E V I E W S

33

2007 Property Tax Administration Annual Report

P U

Public Utilities

B

L

O.C.G.A. 48-2-18 requires the Commissioner to annually propose assessments for

I

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

C

is required to annually return their properties indicating location, description, type of

property and valuation. The Commissioner's staff inspects these returns to ensure the

U

accuracy of each utility company's declarations and the State Board of Equalization

T

must approve the digest of public utility values and equalization ratios prior to

I

notification to the counties and the public utility companies. The State Board of

L

Equalization at the time the 2007 digest was approved was comprised of Revenue

I

Commissioner Bart L. Graham, State Auditor Russell Hinton, and Gena Abraham,

T

Director of the State Properties Commission.

I

In determining each county's proposed assessed public utility values for 2007, the

E

Commissioner utilized the equalization ratios developed by the State Auditor. This

S

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 their own upon issuing assessment notices to the utility companies.

The Department continues to be engaged in litigation as a result of public utility companies appealing their valuations. In 2005, the Department received a favorable ruling from the U.S. federal district court in a suit brought by one of the nation's largest railroads appealing its 2002 proposed assessment. The ruling affirmed the Department's valuation methodology and clarified that certain identifiable intangible assets were not taxable in Georgia. This case was heard by the U. S. Supreme Court on November 5, 2007, and the judgment of the Court of Appeals for the Eleventh
Circuit was reversed.

Discussions with public utility industry representatives continued during 2007 in an attempt to reach a mutual understanding of appraisal methodologies so as to reduce the number of appeals and provide a uniform method of appraising property using the unit rule approach.

34

2007 Property Tax Administration Annual Report

The Department appraised these properties utilizing recognized and publicly

P

available financial reference data to determine the reported net worth of public

U

utility companies in an effort to eliminate bias, concerning the actual unit value of

B

each company. These nationally recognized financial sources included Reuters, Standard & Poor's, Ibbotson, and Value Line, making the process less subjective

L

and more transparent.

I

C
The 2007 public utility digest was presented to the State Board of Equalization in

September of 2007 and the Department continues to strive to complete this process by July 1 each year.

U

T

I

L

I

Figure 14 below shows the trend of the statewide proposed public utility equalization

T

ratios. This graph indicates that the average proposed public utility ratio has improved as a result of the counties' efforts in maintaining values at an acceptable assessment

I

level since 2002. Furthermore, this type property, appraised by the Department, is

E

being more closely assessed at the same level as those types of property appraised at

S

the local county level.

39.00 38.00 37.00 36.00

Figure 14 -Trend of Average Proposed Public Utility Equalization Ratio

37.28 2001

37.55

37.90

37.78

38.38

36.69 2002

2003

2004 Tax Year

2005

2006

37.44 2007

35

2007 Property Tax Administration Annual Report

P

Table 7 on the next two pages shows each county 2006 proposed equalization ratio for

U

assessment of the public utility properties

B

L

Table 7 - 2006 Proposed Equalization Rations for Public Utility Properties

I

County

Proposed

County

Proposed

County

Proposed

County

Proposed

C

APPLING

37.49 CATOOSA

38.17 DODGE

39.16 GWINNETT

38.37

U

ATKINSON

35.57 CHARLTON

36.71 DOOLY

38.87 HABERSHAM 37.74

T

BACON

38.26 CHATHAM

39.43 DOUGHERTY 34.76 HALL

36.57

I

BAKER

35.17 CHATTAHOOCH 38.44 DOUGLAS

38.88 HANCOCK

36.39

L

BALDWIN

38.79 CHATTOOGA 38.21 EARLY

31.73 HARALSON

34.95

I

T

BANKS

36.47 CHEROKEE

3.64

ECHOLS

40.79 HARRIS

39.69

I

BARROW

38.15 CLARKE

39.92 EFFINGHAM 39.73 HART

37.38

E

BARTOW

38.49 CLAY

37.69 ELBERT

39.40 HEARD

39.41

S

BEN HILL

39.35 CLAYTON

38.24 EMANUEL

38.26 HENRY

38.46

BERRIEN

37.61 CLINCH

30.67 EVANS

39.73 HOUSTON

38.53

BIBB

33.64 COBB

38.58 FANNIN

37.10 IRWIN

38.25

BLECKLEY

36.02 COFFEE

37.98 FAYETTE

38.63 JACKSON

36.86

BRANTLEY

40.00 COLQUITT

38.98 FLOYD

38.69 JASPER

38.08

BROOKS

34.33 COLUMBIA

39.31 FORSYTH

38.04 JEFF DAVIS

36.85

BRYAN

39.73 COOK

39.07 FRANKLIN

37.83 JEFFERSON

36.69

BULLOCH

37.29 COWETA

36.80 FULTON

36.61 JENKINS

34.7

BURKE

38.97 CRAWFORD

32.15 GILMER

36.33 JOHNSON

35.46

BUTTS

38.69 CRISP

37.67 GLASCOCK

34.22 JONES

31.56

CALHOUN

33.14 DADE

39.96 GLYNN

38.07 LAMAR

36.51

CAMDEN

33.61 DAWSON

39.34 GORDON

36.5 LANIER

30.5

CANDLER

40.00 DECATUR

37.89 GRADY

38.76 LAURENS

35.28

CARROLL

38.54 DEKALB

38.00 GREENE

40.47 LEE

39.69

36

2007 Property Tax Administration Annual Report

P

U

B

Table 7 - 2006 Proposed Equalization Rations for Public Utility Properties

L

County

Proposed

County

Proposed

County

Proposed

County

Proposed

I

Ratio

Ratio

Ratio

Ratio

C

LIBERTY

36.42 NEWTON

38.36 SEMINOLE

38.24 TWIGGS

36.76

U

LINCOLN

40.10 OCONEE

39.44 SPALDING

36.05 UNION

40.14

T

LONG

32.28 OGLETHORPE 40.56 STEPHENS

38.2 UPSON

39.37

I

LOWNDES

37.84 PAULDING

39.63 STEWART

38.17 WALKER

37.99

L

I

LUMPKIN

37.14 PEACH

37.98 SUMTER

38.14 WALTON

37.98

T

MACON

39.51 PICKENS

39.86 TALBOT

37.36 WARE

36.71

I

MADISON

38.74 PIERCE

38.52 TALIAFERRO 39.10 WARREN

39.50

E

MARION

40.32 PIKE

36.18 TATTNALL

34.13 WASHINGTON 36.99

S

MCDUFFIE

37.83 POLK

38.52 TAYLOR

37.80 WAYNE

34.69

MCINTOSH

32.42 PULASKI

39.35 TELFAIR

38.91 WEBSTER

33.18

MERIWETHER 38.12 PUTNAM

39.96 TERRELL

32.68 WHEELER

39.89

MILLER

39.01 QUITMAN

38.46 THOMAS

32.65 WHITE

37.47

MITCHELL

38.78 RABUN

34.91 TIFT

39.20 WHITFIELD

38.28

MONROE

35.29 RANDOLPH

40.00 TOOMBS

38.33 WILCOX

34.86

MONTGOMERY 35.95 RICHMOND

37.59 TOWNS

36.75 WILKES

38.83

MORGAN

32.48 ROCKDALE

37.59 TREUTLEN

39.57 WILKINSON

36.48

MURRAY

37.90 SCHLEY

34.51 TROUP

38.98 WORTH

35.80

MUSCOGEE

39.21 SCREVEN

38.74 TURNER

33.57 AVERAGE

37.44

37

2007 Property Tax Administration Annual Report

P R

Preferential Agricultural

E F

Assessment

E

R

In the 1983 legislative session, O.C.G.A. 48-5-7.1 was passed establishing

E

preferential assessment of tangible real property devoted to bona fide agricultural

N

purposes. By statute, all real property is assessed at 40% of fair market value.

T

However, the new 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

I

assessment creates a tax shift11 from those taxpayers taking advantage of this special

A

assessment program to those taxpayers who cannot qualify for special treatment, in the

L

same manner as any exemption for one class of taxpayers shifts the tax burden to

another class of property owners.

A

In making application for preferential assessment, qualifying taxpayers must sign a

G

covenant (contract) agreeing to continuously maintain the property in agricultural

R

pursuits for a period of 10 years. Transfers of ownership are allowed, provided the

I

property is transferred to another qualifying entity that agrees to continue the property

C

in agricultural pursuits for the remainder of the covenant period. Otherwise, the covenant has been breached and a penalty imposed. Penalties range from 5 times the

U

tax savings if the breach occurs during the first year of the covenant, to a minimum of

L

3 times the tax savings if the breach occurs during the tenth year of the covenant.

T

U

Table 8 beginning on the following page shows the total number of parcels and the total dollar tax shift, and the percentage change of each category since 1990. The

R

number of parcels that were in the program was highest in 1996 and while the number

A

of properties enrolled in this program have been steadily declining since that time, it is

L

interesting to note that the total value eliminated and the resulting tax shift are almost

at the same level due to the rising properties values across Georgia.

A

S

S

E

S

S

11. 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,

M

taxpayers in the preferential tax assessment program are afforded an exemption equal to the difference

E

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

N

value only. As a consequence, these other classes of taxpayers are bearing more of the tax burden.

T

38

2007 Property Tax Administration Annual Report

P

Table 8 - Preferential Agricultural Assessment Fiscal Impact

R

E

F

YEAR PARCELS PERCENT TOTAL VALUE PERCENT TOTAL TAX PERCENT

CHANGE ELIMINATED CHANGE

SHIFT

CHANGE

E

R

E

1990 19,947

17.5 $ 176,780,216 19.4 $ 4,010,259

6

N

T

1991 23,086 15.7 $ 204,261,412 15.5 $ 4,657,783 16.1

I

1992 23,243

0.7 $ 180,985,796 -11.4 $ 4,232,187 - 9.1

A

L

1993 18,388 -20.9 $ 145,151,076 -9.8 $ 3,542,375 - 6.3

1994 17,836

-3 $ 137,170,751 -5.5 $ 3,362,403 - 5.1

A

G

1995 22,226 24.6 $ 165,278,063 20.5 $ 4,249,807 26.4

R

I

1996 23,501

5.7 $ 174,157,485 0.4 $ 4,410,076 3.8

C

1997 23,915

1.8 $ 181,350,311 4.1 $ 4,654,542 5.5

U

L

1998 23,340

-2.4 $ 189,169,970 4.3 $ 4,701,626 1.01

T

1999 22,634 -3.02 $ 191,204,332 1.08 $ 4,760,183 1.25

U

R

2000 22,449 -0.82 $ 191,352,938 0.08 $ 4,824,066 1.34

A

2001 20,582 -8.32 $ 195,076,035 1.95 $ 5,011,186 0.88

L

2002 18,302 -12.46 $ 182,041,147 -6.68 $ 4,768,802 - 4.84

A

2003 16,435 -10.42 $ 177,696,254 -2.39 $ 4,803,802 0.73

S

S

2004 13,549 -17.56 $ 158,588,308 -10.75 $ 4,304,327 - 10.4

E

S

2005 13,020

-3.9 $ 194,743,119 22.8 $ 4,270,954 - 0.78

S

2006 11.168 -14.22 $ 193,012,297 -0.89 $ 4,175,105 - 2.24

M

E

N

T

39

2007 Property Tax Administration Annual Report

P

Table 9 illustrates a county-by-county breakdown of the preferential agricultural

R

TABLE 9 PREFERENTIAL AGRICULTURAL ASSESSMENT FOR 2006

E

F

E

PARCEL

ASSESSED VALUE

STATE TAX

COUNTY

SCHOOL TOTAL TAX

R

COUNTY COUNT ELIMINATED SHIFT TAX SHIFT TAX SHIFT SHIFT

E

APPLING

511 $ 2,802,871 $ 701 $ 36,297 $ 41,595 $ 78,593

N

ATKINSON

79 $ 1,384,382 $ 346 $ 19,813 $ 18,477 $ 38,636

T

I

BACON

147 $ 1,458,588 $ 365 $ 18,800 $ 19,691 $ 38,856

A

BAKER

307 $ 5,709,650 $ 1,427 $ 63,049 $ 85,473 $ 149,949

L

BALDWIN

6 $

161,640 $ 40 $

1,422 $ 2,355 $ 3,817

A

BANKS

10 $

149,714 $ 37 $

1,251 $ 1,759 $ 3,047

G

BARROW

1 $

6,552 $

2 $

63 $

121 $

186

R

BARTOW

40 $

584,828 $ 146 $

4,846 $ 11,042 $ 16,034

I

C

BEN HILL

30 $

447,932 $ 112 $

6,132 $ 6,934 $ 13,178

U

BERRIEN

92 $ 2,291,935 $ 573 $ 41,255 $ 32,087 $ 73,915

L

BIBB

22 $

66,070 $ 17 $

837 $ 1,143 $ 1,997

T

BLECKLEY

31 $

401,574 $ 100 $

4,735 $ 4,819 $ 9,654

U

R

BRANTLEY

44 $

445,029 $ 111 $

6,457 $ 6,342 $ 12,910

A

BROOKS

209 $ 4,233,581 $ 1,058 $ 55,314 $ 64,477 $ 120,849

L BRYAN

11 $

230,340 $ 58 $

1,491 $ 3,136 $ 4,685

A

BULLOCH

10 $

238,730 $ 60 $

2,060 $ 2,457 $ 4,577

S

BURKE

104 $ 1,666,245 $ 417 $

9,383 $ 21,245 $ 31,045

S

BUTTS

1 $

1,848 $

- $

29 $

32 $

61

E

S

CALHOUN

368 $ 4,016,512 $ 1,004 $ 65,344 $ 74,305 $ 140,653

S

CAMDEN

20 $

403,579 $ 101 $

4,843 $ 5,953 $ 10,897

M

CANDLER

47 $

520,779 $ 130 $

7,103 $ 6,899 $ 14,132

E

N

CARROLL

31 $

446,106 $ 112 $

2,900 $ 8,075 $ 11,087

T

CATOOSA

8 $

144,807 $ 36 $

804 $ 2,256 $ 3,096

40

2007 Property Tax Administration Annual Report

TABLE 9 PREFERENTIAL AGRICULTURAL ASSESSMENT FOR 2006

COUNTY CHARLTON

ASSESSED

PARCEL

VALUE

COUNT ELIMINATED

STATE TAX SHIFT

COUNTY TAX SHIFT

SCHOOL TAX SHIFT

TOTAL TAX SHIFT

22 $

366,491 $ 92 $

7,150 $ 6,103 $ 13,345

CHATHAM

292 $ 38,102,744 $ 9,526 $

- $

- $ 9,526

CHATTAHOOCHEE

8 $

80,677 $ 20 $

461 $ 1,323 $ 1,804

CHATTOOGA

9 $

139,363 $ 35 $

1,204 $ 1,361 $ 2,600

CHEROKEE

- $

- $

- $

- $

- $

-

CLARKE

- $

- $

- $

- $

- $

-

CLAY

45 $

472,744 $ 118 $

8,427 $ 5,673 $ 14,218

CLAYTON CLINCH COBB COFFEE COLQUITT COLUMBIA COOK COWETA CRAWFORD CRISP DADE DAWSON DECATUR DEKALB DODGE DOOLY

- $ 201 $
- $ 50 $ 36 $ 19 $ 19 $
2 $ 70 $ 86 $ 23 $
- $ 209 $
1 $ 90 $ 146 $

- $ 1,228,777 $
- $ 917,260 $ 523,740 $ 405,181 $ 697,087 $
22,106 $ 912,805 $ 1,111,131 $ 357,006 $
- $ 2,710,826 $
50,050 $ 1,753,704 $ 2,097,700 $

- $ 307 $
- $ 229 $ 131 $ 101 $ 174 $
6 $ 228 $ 278 $ 89 $
- $ 678 $ 13 $ 438 $ 524 $

- $ 19,943 $
- $ 6,522 $ 7,652 $ 3,120 $ 6,668 $
136 $ 14,605 $ 12,278 $ 1,599 $
- $ 23,205 $
557 $ 15,959 $ 34,549 $

- $ 24,576 $
- $ 13,955 $ 4,537 $
6,961 $ 9,864 $
411 $ 13,692 $ 18,799 $ 4,463 $
- $ 34,807 $
1,150 $ 17,011 $ 31,344 $

44,826
20,706 12,320 10,182 16,706
553 28,525 31,355 6,151
58,690
1,720 33,408 66,417

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2007 Property Tax Administration Annual Report

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TABLE 9 PREFERENTIAL AGRICULTURAL ASSESSMENT FOR 2006

COUNTY DOUGHERTY DOUGLAS EARLY ECHOLS EFFINGHAM ELBERT EMANUEL EVANS FANNIN FAYETTE FLOYD FORSYTH FRANKLIN FULTON GILMER GLASCOCK GLYNN GORDON GRADY GREENE GWINNETT HABERSHAM HALL

ASSESSED

PARCEL

VALUE

COUNT ELIMINATED

STATE TAX SHIFT

COUNTY SCHOOL TOTAL TAX TAX SHIFT TAX SHIFT SHIFT

20 $

759,730 $ 190 $

9,988 $ 14,423 $ 24,601

1 $

27,743 $

7 $

229 $

563 $

799

565 $ 4,433,565 $ 1,108 $ 62,139 $ 77,587 $ 140,834

53 $

384,696 $ 96 $

6,444 $ 5,951 $ 12,491

1 $

85,687 $ 21 $

836 $ 1,435 $ 2,292

15 $

526,583 $ 132 $

4,276 $ 8,548 $ 12,956

86 $ 1,690,231 $ 423 $ 17,671 $ 18,363 $ 36,457

148 $ 2,119,450 $ 530 $ 14,675 $ 24,374 $ 39,579

- $ - $ 30 $ 2 $ 1 $ 2 $ 1 $ 127 $ 2 $ 87 $ 203 $ 6 $ - $ 47 $ - $

- $

- $

- $

- $

414,838 $ 104 $

49,270 $ 12 $

22,927 $

6 $

55,620 $ 14 $

10,920 $

3 $

949,382 $ 237 $

53,170 $ 13 $

1,162,337 $ 291 $

5,914,741 $ 1,479 $

406,502 $ 102 $

- $

- $

872,834 $ 218 $

- $

- $

- $ - $ 3,305 $ 211 $ 140 $ 638 $ 66 $ 17,431 $ 312 $ 12,403 $ 57,681 $ 2,072 $ - $ 7,501 $ - $

- $

-

- $

-

7,880 $ 11,289

817 $ 1,040

289 $

435

1,007 $ 1,659

168 $

237

14,440 $ 32,108

863 $ 1,188

18,948 $ 31,642

69,794 $ 128,954

3,330 $ 5,504

- $

-

12,045 $ 19,764

- $

-

2007 Property Tax Administration Annual Report

TABLE 9 PREFERENTIAL AGRICULTURAL ASSESSMENT FOR 2006

COUNTY HANCOCK HARALSON HARRIS HART HEARD HENRY HOUSTON IRWIN JACKSON JASPER JEFF DAVIS JEFFERSON JENKINS JOHNSON JONES LAMAR LANIER LAURENS LEE LIBERTY LINCOLN LONG LOWNDES

ASSESSED

PARCEL

VALUE

COUNT ELIMINATED

STATE TAX SHIFT

COUNTY SCHOOL TOTAL TAX SHIFT TAX SHIFT TAX SHIFT

188 $ 2,520,367 $ 630 $ 60,968 $ 37,553 $ 99,151

28 $

729,243 $ 182 $

8,359 $ 9,711 $ 18,252

56 $

753,058 $ 188 $

5,949 $ 12,471 $ 18,608

14 $

364,067 $ 91 $

1,578 $ 4,635 $ 6,304

13 $

261,683 $ 65 $

2,086 $ 4,018 $ 6,169

3 $

59,720 $ 15 $

669 $ 1,377 $ 2,061

20 $ 1,194,587 $ 299 $ 11,134 $ 14,932 $ 26,365

363 $ 3,618,044 $ 905 $ 46,637 $ 60,385 $ 107,927

10 $

125,687 $ 31 $

1,107 $ 2,375 $ 3,513

11 $

805,560 $ 201 $ 10,152 $ 12,696 $ 23,049

97 $ 60 $ 363 $ 17 $ 5 $

1,287,110 $ 1,714,871 $ 3,467,860 $
296,274 $ 40,218 $

322 $ 429 $ 867 $ 74 $ 10 $

15,414 $ 21,642 $ 54,619 $ 4,096 $
592 $

16,411 $ 22,722 $ 36,413 $
3,533 $ 665 $

32,147 44,793 91,899 7,703 1,267

9 $ 188 $
74 $ 21 $ 28 $
8 $ 81 $
- $

455,389 $ 1,378,981 $ 1,336,177 $
908,700 $ 334,688 $ 177,780 $ 908,314 $
- $

114 $ 345 $ 334 $ 227 $ 84 $ 44 $ 227 $
- $

4,072 $ 25,828 $
8,426 $ 11,600 $ 4,245 $
1,849 $ 16,640 $
- $

7,286 $ 23,663 $ 15,961 $ 13,403 $ 5,355 $
2,281 $ 14,261 $
- $

11,472 49,836 24,721 25,230 9,684 4,174 31,128
-

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2007 Property Tax Administration Annual Report

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TABLE 9 PREFERENTIAL AGRICULTURAL ASSESSMENT FOR 2006

COUNTY

ASSESSED PARCE VALUE
L ELIMINATED

STATE TAX COUNTY SCHOOL SHIFT TAX SHIFT TAX SHIFT

TOTAL TAX SHIFT

LUMPKIN

1 $

12,401 $

3 $

103 $

176 $

282

MACON

84 $ 1,491,423 $ 373 $ 17,196 $ 26,846 $ 44,415

MADISON

59 $

859,360 $ 215 $ 10,123 $ 14,601 $ 24,939

MARION

79 $ 1,443,617 $ 361 $ 10,616 $ 24,181 $ 35,158

MCDUFFIE

31 $

643,666 $ 161 $

5,021 $ 9,848 $ 15,030

MCINTOSH

9 $

175,672 $ 44 $

1,845 $ 2,240 $ 4,129

MERIWETHER

27 $ 1,042,963 $ 261 $ 13,559 $ 18,773 $ 32,593

MILLER

55 $

89046 $ 223 $ 15,853 $ 12,677 $ 28,753

MITCHELL

85 $ 2,438,407 $ 610 $ 42,280 $ 30,034 $ 72,924

MONROE

5 $

84,349 $ 21 $

945 $ 1,139 $ 2,105

MONTGOMERY

66 $

576,150 $ 144 $

7,463 $ 7,963 $ 15,570

MORGAN

9 $

218,505 $ 55 $

2,338 $ 3,493 $ 5,886

MURRAY

19 $

183,689 $ 46 $

1,175 $ 2,847 $ 4,068

MUSCOGEE

10 $

90,286 $ 23 $

- $ 2,110 $ 2,133

NEWTON

- $

- $

- $

- $

- $

-

OCONEE

- $

- $

- $

- $

- $

-

OGLETHORPE

52 $ 1,997,221 $ 499 $ 17,606 $ 31,956 $ 50,061

PAULDING

1 $

344,249 $ 86 $

2,410 $ 5,841 $ 8,337

PEACH

17 $

225,070 $ 56 $

3,235 $ 3,480 $ 6,771

PICKENS

9 $

178,814 $ 45 $

1,119 $ 2,722 $ 3,886

PIERCE

142 $ 1,437,657 $ 359 $

9,367 $ 22,816 $ 32,542

PIKE

- $

- $

- $

- $

- $

-

POLK

3 $

26,111 $

7 $

261 $

399 $

667

2007 Property Tax Administration Annual Report

TABLE 9 PREFERENTIAL AGRICULTURAL ASSESSMENT FOR 2006

COUNTY PULASKI PUTNAM QUITMAN RABUN RANDOLPH RICHMOND ROCKDALE SCHLEY SCREVEN SEMINOLE SPALDING STEPHENS STEWART SUMTER TALBOT TALIAFERRO TATTNALL TAYLOR TELFAIR TERRELL THOMAS TIFT TOOMBS

ASSESSED

PARCEL

VALUE

COUNT ELIMINATED

STATE TAX SHIFT

COUNTY SCHOOL TOTAL TAX TAX SHIFT TAX SHIFT SHIFT

52 $

888,594 $ 222 $

9,961 $ 10,979 $ 21,162

4 $

295,564 $ 74 $

2,467 $ 2,998 $ 5,539

14 $

107,577 $ 27 $

1,506 $ 1,423 $ 2,956

- $

- $

- $

- $

- $

-

114 $ 1,898,210 $ 475 $ 15,432 $ 27,277 $ 43,184

11 $

74,105 $ 19 $

585 $ 1,380 $ 1,984

38 $

602,606 $ 151 $

8,937 $ 12,655 $ 21,743

148 $ 402 $ 74 $
15 $ - $
76 $ 121 $ 32 $ 115 $ 228 $ 44 $ 276 $ 58 $
33 $ 1 $ 214 $

1,691,176 $ 423 $

8,730,932 $ 2,183 $

1,333,331 $ 333 $

161,616 $ 40 $

- $

- $

887,893 $ 222 $

2,765,444 $ 691 $

639,829 $ 160 $

1,217,130 $ 304 $

2,565,840 $ 641 $

476,518 $ 119 $

3,346,192 $ 837 $

1,340,725 $ 335 $

2,891,993 $ 723 $

11,300 $

3 $

2,170,432 $ 543 $

19,635 $ 71,620 $ 18,829 $
2,164 $ - $
12,090 $ 28,857 $ 10,269 $ 21,824 $ 40,232 $ 4,393 $ 30,236 $ 22,658 $ 13,870 $
117 $ 10,665 $

32,099 $ 52,157

90,138 $ 163,941

17,100 $ 36,262

3,042 $ 5,246

- $

-

11,669 $ 23,981

48,782 $ 78,330

8,816 $ 19,245

14,727 $ 36,855

33,533 $ 74,406

7,024 $ 11,536

47,191 $ 78,264

23,637 $ 46,630

40,372 $ 54,965

163 $

283

25,410 $ 36,618

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2007 Property Tax Administration Annual Report

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TABLE 9 PREFERENTIAL AGRICULTURAL ASSESSMENT FOR 2006

COUNTY TOWNS TREUTLEN TROUP TURNER TWIGGS UNION UPSON WALKER WALTON WARE WARREN WASHINGTON WAYNE WEBSTER WHEELER WHITE WHITFIELD WILCOX WILKES WILKINSON WORTH TOTAL

ASSESSED PARCEL VALUE COUNT ELIMINATED

STATE

TAX

COUNTY SCHOOL TOTAL TAX

SHIFT TAX SHIFT TAX SHIFT SHIFT

- $

- $

- $

- $

- $

-

40 $

850,750 $ 213 $ 10,226 $ 10,209 $ 20,648

41 $

693,879 $ 173 $

7,327 $ 13,080 $ 20,580

45 $

794,236 $ 199 $ 15,877 $ 10,722 $ 26,798

27 $

229,164 $ 57 $

3,708 $ 4,583 $ 8,348

2 $

65,304 $ 16 $

333 $

584 $

933

2 $

173,523 $ 43 $

2,221 $ 2,488 $ 4,752

19 $

331,636 $ 83 $

1,503 $ 5,820 $ 7,406

10 $

298,494 $ 75 $

3,004 $ 5,952 $ 9,031

363 $ 1,873,131 $ 468 $ 31,469 $ 28,586 $ 60,523

94 $ 1,811,503 $ 453 $ 20,379 $ 34,871 $ 55,703

88 $ 1,907,501 $ 477 $ 16,939 $ 38,507 $ 55,923

234 $ 1,529,893 $ 382 $ 26,773 $ 30,598 $ 57,753

144 $ 1,274,932 $ 319 $ 21,704 $ 26,340 $ 48,363

163 $ 2,211,105 $ 553 $ 36,234 $ 27,639 $ 64,426

4 $

51,721 $ 13 $

424 $

713 $ 1,150

15 $

211,737 $ 53 $

1,157 $ 3,374 $ 4,584

304 $ 2,604,144 $ 651 $ 47,526 $ 32,838 $ 81,015

102 $ 2,238,261 $ 560 $ 19,891 $ 32,880 $ 53,331

30 $

857,525 $ 214 $ 11,525 $ 15,710 $ 27,449

97 $ 2,105,707 $ 526 $ 24,553 $ 31,586 $ 56,665

11,168 $ 193,012,297 $ 48,255 $ 1,865,578 $ 2,261,272 $ 4,175,105

2007 Property Tax Administration Annual Report

Figures 15 and 16 below illustrate the amount of revenue shift and value removed as a result of the Preferential Agricultural Assessment program for the last 10 years.

Millions

Figure 15 - Preferential Agricultural Total Tax Dollar Shift

$6.0

$4.7

$4.8

$4.8

$4.3

$4.20

$5.0

$4.0 $4.6

$4.8

$5.0

$4.8

$4.3

$3.0

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

Tax Year

Millions

Figure 16 - Preferential Agricultural Assessed Value Eliminated

$250.0 $200.0

$181.3

$191.2

$195.1

$178.4

$194.7

$150.0 $100.0

$189.2

1997

1998

$191.4

$182.0

1999

2000

2001

2002

Tax Year

$158.6

2003

2004

193.0

2005

2006

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2007 Property Tax Administration Annual Report

C

Conservation Use Valuation

O

N

In 1991 the Legislature embraced the "current use" valuation concept. This bill provided for the assessment for ad valorem tax purposes of certain qualifying

S

properties based on current use value rather than fair market value. The bill also

E

provided for the Commissioner to annually develop a table of current use values to be

R

used in all counties. It is based upon a legislated formula which takes into account the

V A

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.

T

I

Unlike the Preferential Agricultural Assessment Program in which assessments are

O

based on 30% of fair market value rather than 40%, the valuation of property in

N

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 greatest in these

U

transitional areas.

S

E

The effect of this special assessment program is a tax shift 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

V

the tax burden to other classes of taxpayers. Several reports, graphs, and charts are

A

being included in this report to show the fiscal impact of Conservation Use Valuation.

L

Table 10 below represents the 10 counties, ranked by total tax shift, most affected by

U

Conservation Use Assessment. The table lists, by county, the number of applications

A

(parcel count), assessed value eliminated from the digest, amount of tax shift for each

T

of the tax types, and the total tax shift. The amount in these 10 counties accounts for

I

approximately 25% of the total amount of tax shift statewide.

O

TABLE 10 CONSERVATION USE FISCAL IMPACT

N

COUNTY

REAL TOTAL VALUE STATE COUNTY SCHOOL

TOTAL

NAME

PARCEL ELIMINATED TAX SHIFT TAX SHIFT TAX SHIFT TAX SHIFT

MORGAN

1,487 $ 214,445,501 $ 53,611 $ 2,294,567 $ 3,427,911 $ 5,776,089

CHEROKEE

1,750 $ 220,971,080 $ 55,243 $ 1,004,756 $ 4,187,402 $ 5,247,401

OCONEE

1,524 $ 182,634,626 $ 45,659 $ 1,507,249 $ 3,232,633 $ 4,785,541

FORSYTH

709 $ 205,662,040 $ 51,416 $ 880,234 $ 3,411,111 $ 4,342,761

HALL

1,985 $ 176,086,944 $ 44,022 $ 1,229,087 $ 3,004,527 $ 4,277,636

WALTON

902 $ 142,677,143 $ 35,669 $ 1,433,893 $ 2,775,825 $ 4,245,387

GWINNETT

1,135 $ 131,352,952 $ 32,838 $ 1,376,579 $ 2,676,353 $ 4,085,770

JASPER

1,309 $ 142,526,569 $ 35,632 $ 1,794,506 $ 2,246,219 $ 4,076,357

PAULDING

1,173 $ 164,341,532 $ 41,085 $ 1,150,391 $ 2,788,218 $ 3,979,694

NEWTON

953 $ 125,195,325 $ 31,299 $ 1,218,151 $ 2,398,247 $ 3,647,697

48

2007 Property Tax Administration Annual Report

Table 11 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 State, County, School, and the total tax dollar shift.
TABLE 11 CONSERVATION USE VALUATION ASSESSMENT FOR TAX YEAR 2006

COUNTY

REAL ASSESSED VALUE STATE TAX COUNTY TAX SCHOOL TAX TOTAL TAX

PARCEL ELIMINATED

SHIFT

SHIFT

SHIFT

SHIFT

APPLING

46 $

263,093 $

66 $

3,407 $

3,904 $

7,377

ATKINSON

817 $

15,060,990 $ 3,765 $ 215,553 $ 201,019 $ 420,337

BACON

192 $

2,628,496 $

657 $ 33,879 $

35,485 $

70,021

BAKER

19 $

842,601 $

211 $

9,302 $

12,614 $

22,127

BALDWIN

598 $

20,857,080 $ 5,214 $ 183,542 $ 303,888 $ 492,644

BANKS

1,215 $ 118,468,884 $ 29,617 $ 989,571 $ 1,392,009 $ 2,411,197

BARROW

1,316 $ 100,142,250 $ 25,036 $ 960,502 $ 1,852,632 $ 2,838,170

BARTOW

925 $

31,335,644 $ 7,834 $ 261,689 $ 569,779 $ 839,302

BEN HILL

270 $

7,714,853 $ 1,929 $ 105,616 $ 119,426 $ 226,971

BERRIEN

1,355 $

69,368,812 $ 17,342 $ 1,248,639 $ 971,163 $ 2,237,144

BIBB

198 $

3,179,248 $

795 $ 40,294 $

54,998 $

96,087

BLECKLEY

409 $

6,285,790 $ 1,571 $ 74,109 $

75,429 $ 151,109

BRANTLEY

479 $

9,105,314 $ 2,276 $ 132,392 $ 129,751 $ 264,419

BROOKS

848 $

46,155,425 $ 11,539 $ 603,034 $ 702,947 $ 1,317,520

BRYAN

255 $

13,165,172 $ 3,291 $ 84,452 $ 179,231 $ 266,974

BULLOCH

2,008 $

47,555,200 $ 11,889 $ 410,401 $ 489,343 $ 911,633

BURKE

1,386 $

60,376,271 $ 15,094 $ 340,101 $ 769,797 $ 1,124,992

BUTTS

1,081 $

95,856,238 $ 23,964 $ 1,480,212 $ 1,681,318 $ 3,185,494

CALHOUN

52 $

541,841 $

135 $

8,810 $

10,024 $

18,969

CAMDEN

227 $

8,837,168 $ 2,209 $ 106,046 $ 130,348 $ 238,603

CANDLER

754 $

17,577,265 $ 4,394 $ 239,850 $ 232,846 $ 477,090

CARROLL

1,899 $

52,937,084 $ 13,234 $ 343,658 $ 949,253 $ 1,306,145

CATOOSA

385 $

28,771,730 $ 7,193 $ 159,654 $ 448,206 $ 615,053

CHARLTON

500 $

12,269,423 $ 3,067 $ 239,376 $ 204,310 $ 446,753

CHATHAM

86 $

47,632,559 $ 11,908 $ 516,194 $ 753,404 $ 1,281,506

CHATTAHOOCHEE

42 $

1,077,522 $

269 $

6,153 $

17,671 $

24,093

CHATTOOGA

826 $

37,468,228 $ 9,367 $ 324,617 $ 362,759 $ 696,743

C O N S E R V A T I O N
U S E
V A L U A T I O N
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2007 Property Tax Administration Annual Report

C

TABLE 11 CONSERVATION USE VALUATION ASSESSMENT FOR TAX

O

YEAR 2006

N

S

REAL ASSESSED VALUE STATE TAX COUNTY TAX SCHOOL TAX TOTAL TAX

E

COUNTY

PARCEL ELIMINATED

SHIFT

SHIFT

SHIFT

SHIFT

R

CHEROKEE

1,750 $ 220,971,080 $ 55,243 $ 1,004,756 $ 4,187,402 $ 5,247,401

V

CLARKE

230 $

22,033,495 $ 5,508 $ 282,029 $ 440,670 $ 728,207

A

CLAY

368 $

11,112,675 $ 2,778 $ 198,095 $ 133,352 $ 334,225

T

CLAYTON

104 $

5,587,481 $ 1,397 $ 48,969 $ 111,750 $ 162,116

I

CLINCH

- $

- $

- $

- $

- $

-

O

COBB

567 $

86,217,002 $ 21,554 $ 606,513 $ 1,625,941 $ 2,254,008

N

COFFEE

1,663 $

82,162,056 $ 20,541 $ 584,172 $ 1,250,014 $ 1,854,727

COLQUITT

1,412 $

9,382,028 $ 2,346 $ 137,023 $

81,267 $ 220,636

U

COLUMBIA

3,481 $

60,986,025 $ 15,247 $ 469,592 $ 1,047,740 $ 1,532,579

S

COOK

843 $

54,044,067 $ 13,511 $ 516,932 $ 764,724 $ 1,295,167

E

COWETA

2,069 $ 137,063,834 $ 34,266 $ 844,115 $ 2,548,017 $ 3,426,398

CRAWFORD

370 $

7,500,198 $ 1,875 $ 120,056 $ 112,503 $ 234,434

V

CRISP

739 $

28,702,260 $ 7,176 $ 317,160 $ 485,614 $ 809,950

A

L

DADE

294 $

18,738,122 $ 4,685 $ 84,135 $ 234,227 $ 323,047

U

DAWSON

679 $

92,333,891 $ 23,083 $ 751,413 $ 1,296,922 $ 2,071,418

A

DECATUR

984 $

40,343,676 $ 10,086 $ 345,342 $ 518,013 $ 873,441

T

DEKALB

13 $

615,891 $

154 $

6,849 $

14,153 $

21,156

I

DODGE

1,212 $

47,282,557 $ 11,821 $ 430,271 $ 458,641 $ 900,733

O

DOOLY

1,036 $

24,442,782 $ 6,111 $ 402,573 $ 365,224 $ 773,908

N

DOUGHERTY

84 $

3,891,096 $

973 $ 51,156 $

73,869 $ 125,998

DOUGLAS

261 $

16,432,442 $ 4,108 $ 135,403 $ 333,579 $ 473,090

EARLY

38 $

328,579 $

82 $

4,600 $

5,750 $

10,432

ECHOLS

175 $

5,527,114 $ 1,382 $ 92,579 $

85,504 $ 179,465

EFFINGHAM

1,122 $

28,486,062 $ 7,122 $ 277,910 $ 477,085 $ 762,117

ELBERT

1,083 $

42,178,382 $ 10,545 $ 342,639 $ 684,682 $ 1,037,866

EMANUEL

1,499 $

50,061,775 $ 12,515 $ 523,396 $ 543,871 $ 1,079,782

EVANS

89 $

3,027,215 $

757 $ 21,178 $

34,813 $

56,748

50

2007 Property Tax Administration Annual Report

TABLE 11 CONSERVATION USE VALUATION ASSESSMENT FOR TAX YEAR 2006

C

O

N

REAL ASSESSED VALUE STATE TAX COUNTY TAX SCHOOL TAX TOTAL TAX

S

COUNTY

PARCEL ELIMINATED

SHIFT

SHIFT

SHIFT

SHIFT

E

FANNIN

1,074 $

50,972,709 $ 12,743 $ 304,256 $ 711,069 $ 1,028,068

R

FAYETTE

419 $

35,390,706 $ 8,848 $ 273,536 $ 783,904 $ 1,066,288

V

FLOYD

1,488 $

48,679,892 $ 12,170 $ 387,881 $ 922,935 $ 1,322,986

A

FORSYTH

709 $ 205,662,040 $ 51,416 $ 880,234 $ 3,411,111 $ 4,342,761

T

FRANKLIN

1,985 $ 183,765,091 $ 45,941 $ 1,128,514 $ 2,319,115 $ 3,493,570

I

FULTON

440 $

36,954,960 $ 9,239 $ 423,873 $ 659,000 $ 1,092,112

O

GILMER

1,558 $ 151,441,044 $ 37,860 $ 910,615 $ 2,332,192 $ 3,280,667

N

GLASCOCK

64 $

749,998 $

187 $ 13,770 $

11,407 $

25,364

U

GLYNN

107 $

19,283,930 $ 4,821 $ 113,004 $ 312,848 $ 430,673

S

GORDON

1,749 $

87,350,067 $ 21,838 $ 932,113 $ 1,413,540 $ 2,367,491

E

GRADY

1,138 $

99,534,610 $ 24,884 $ 970,662 $ 1,174,508 $ 2,170,054

GREENE

871 $

79,693,461 $ 19,923 $ 406,277 $ 652,849 $ 1,079,049

V

GWINNETT

1,135 $ 131,352,952 $ 32,838 $ 1,376,579 $ 2,676,353 $ 4,085,770

A

HABERSHAM

1,238 $ 107,439,432 $ 26,860 $ 919,319 $ 1,482,664 $ 2,428,843

L

U

HALL

1,985 $ 176,086,944 $ 44,022 $ 1,229,087 $ 3,004,527 $ 4,277,636

A

HANCOCK

873 $

19,909,956 $ 4,977 $ 481,622 $ 296,658 $ 783,257

T

HARALSON

922 $

42,661,387 $ 10,665 $ 489,562 $ 567,051 $ 1,067,278

I

HARRIS

529 $

14,995,557 $ 3,749 $ 118,465 $ 248,326 $ 370,540

O

HART

1,117 $

83,618,999 $ 20,905 $ 362,405 $ 1,064,637 $ 1,447,947

N

HEARD

991 $

39,094,588 $ 9,774 $ 311,584 $ 600,219 $ 921,577

HENRY

1,238 $

85,523,240 $ 21,381 $ 952,787 $ 1,972,166 $ 2,946,334

HOUSTON

486 $

72,013,413 $ 18,003 $ 671,165 $ 900,168 $ 1,589,336

IRWIN

722 $

18,582,919 $ 4,646 $ 239,534 $ 310,149 $ 554,329

JACKSON

1,708 $ 100,444,543 $ 25,111 $ 882,216 $ 1,854,336 $ 2,761,663

JASPER

1,309 $ 142,526,569 $ 35,632 $ 1,794,506 $ 2,246,219 $ 4,076,357

JEFF DAVIS

44 $

472,507 $

118 $

5,659 $

6,024 $

11,801

51

2007 Property Tax Administration Annual Report

C

TABLE 11 CONSERVATION USE VALUATION ASSESSMENT FOR TAX

O

YEAR 2006

N

ASSESSED

S

COUNTY

REAL

VALUE

STATE TAX COUNTY SCHOOL TAX TOTAL TAX

PARCEL ELIMINATED

SHIFT TAX SHIFT

SHIFT

SHIFT

E

JEFFERSON

1,263 $

62,632,362 $ 15,658 $ 790,420 $ 829,879 $ 1,635,957

R

JENKINS

16 $

413,044 $

103 $

6,505 $

4,337 $

10,945

V

JOHNSON

936 $

25,662,901 $ 6,416 $ 354,764 $ 306,004 $ 667,184

A

JONES
T

620 $

23,254,329 $ 5,814 $ 342,536 $ 384,580 $ 732,930

I

LAMAR

638 $

31,520,845 $ 7,880 $ 281,859 $ 504,334 $ 794,073

O

LANIER

15 $

28,094 $

7 $

526 $

482 $

1,015

N

LAURENS

1,701 $

56,065,493 $ 14,016 $ 353,549 $ 669,438 $ 1,037,003

LEE

391 $

54,491,996 $ 13,623 $ 695,645 $ 803,757 $ 1,513,025

U

LIBERTY

92 $

3,300,181 $

825 $ 41,859 $

52,803 $

95,487

S

LINCOLN

741 $

29,797,835 $ 7,449 $ 309,897 $ 382,396 $ 699,742

E

LONG

175 $

2,026,989 $

507 $ 37,134 $

31,824 $

69,465

LOWNDES

837 $

29,570,941 $ 7,393 $ 261,999 $ 447,970 $ 717,362

V

LUMPKIN

1,140 $ 115,718,105 $ 28,930 $ 965,985 $ 1,642,040 $ 2,636,955

A

MACON

937 $

39,060,350 $ 9,765 $ 450,921 $ 703,086 $ 1,163,772

L

MADISON

1,731 $

49,412,782 $ 12,353 $ 582,755 $ 839,523 $ 1,434,631

U

MARION
A

536 $

17,631,298 $ 4,408 $ 129,661 $ 295,324 $ 429,393

T

MCDUFFIE

554 $

22,552,361 $ 5,638 $ 175,943 $ 345,051 $ 526,632

I

MCINTOSH

138 $

9,433,109 $ 2,358 $ 99,048 $ 120,272 $ 221,678

O

MERIWETHER

1,834 $ 105,981,293 $ 26,495 $ 1,377,757 $ 1,907,663 $ 3,311,915

N

MILLER

502 $

16,146,033 $ 4,037 $ 287,512 $ 229,920 $ 521,469

MITCHELL

1,320 $

99,554,833 $ 24,889 $ 1,726,181 $ 1,242,174 $ 2,993,244

MONROE

684 $

36,137,404 $ 9,034 $ 404,739 $ 487,855 $ 901,628

MONTGOMERY

633 $

10,819,120 $ 2,705 $ 140,067 $ 150,256 $ 293,028

MORGAN

1,487 $ 214,445,501 $ 53,611 $ 2,294,567 $ 3,427,911 $ 5,776,089

MURRAY

357 $

12,773,632 $ 3,193 $ 81,835 $ 197,991 $ 283,019

MUSCOGEE

84 $

4,973,390 $ 1,243 $

- $ 116,228 $ 117,471

NEWTON

953 $ 125,195,325 $ 31,299 $ 1,218,151 $ 2,398,247 $ 3,647,697

52

2007 Property Tax Administration Annual Report

TABLE 11 CONSERVATION USE VALUATION ASSESSMENT FOR TAX YEAR 2006

C

O

N

REAL ASSESSED VALUE STATE TAX COUNTY TAX SCHOOL TAX TOTAL TAX

COUNTY

PARCEL ELIMINATED

SHIFT

SHIFT

SHIFT

SHIFT

S

OCONEE

1,524 $ 182,634,626 $ 45,659 $ 1,507,249 $ 3,232,633 $ 4,785,541

E

OGLETHORPE

1,206 $

77,666,629 $ 19,417 $ 685,369 $ 1,242,666 $ 1,947,452

R

PAULDING

1,173 $ 164,341,532 $ 41,085 $ 1,150,391 $ 2,788,218 $ 3,979,694

V

PEACH

279 $

14,244,405 $ 3,561 $ 204,763 $ 220,247 $ 428,571

A

T

PICKENS

456 $

34,011,703 $ 8,503 $ 212,913 $ 517,658 $ 739,074

I

PIERCE

666 $

12,843,110 $ 3,211 $ 83,683 $ 203,820 $ 290,714

O

PIKE

1,260 $

70,365,283 $ 17,591 $ 900,676 $ 1,125,352 $ 2,043,619

N

POLK

782 $

26,490,225 $ 6,623 $ 265,240 $ 404,771 $ 676,634

PULASKI

399 $

11,013,586 $ 2,753 $ 123,462 $ 136,073 $ 262,288

U

PUTNAM

427 $

50,243,706 $ 12,561 $ 419,334 $ 509,622 $ 941,517

S

QUITMAN

191 $

10,941,722 $ 2,735 $ 153,184 $ 144,704 $ 300,623

E

RABUN

522 $

36,006,172 $ 9,002 $ 342,959 $ 291,578 $ 643,539

RANDOLPH

693 $

32,787,969 $ 8,197 $ 266,568 $ 471,163 $ 745,928

V

RICHMOND

100 $

3,467,483 $

867 $ 27,390 $

64,551 $

92,808

A

ROCKDALE

219 $

14,134,249 $ 3,534 $ 209,611 $ 296,819 $ 509,964

L

SCHLEY

63 $

711,759 $

178 $

8,264 $

13,509 $

21,951

U

A

SCREVEN

481 $

28,920,791 $ 7,230 $ 237,237 $ 298,578 $ 543,045

T

SEMINOLE

496 $

19,486,685 $ 4,872 $ 275,191 $ 249,917 $ 529,980

I

SPALDING

854 $

49,686,963 $ 12,422 $ 665,308 $ 935,109 $ 1,612,839

O

STEPHENS

404 $

16,471,590 $ 4,118 $ 163,728 $ 278,370 $ 446,216

N

STEWART

211 $

6,214,871 $ 1,554 $ 84,628 $

81,676 $ 167,858

SUMTER

970 $

56,037,252 $ 14,009 $ 584,377 $ 988,497 $ 1,586,883

TALBOT

1,218 $

41,195,529 $ 10,299 $ 661,188 $ 567,633 $ 1,239,120

TALIAFERRO

315 $

12,932,887 $ 3,233 $ 231,918 $ 156,488 $ 391,639

TATTNALL

793 $

17,192,008 $ 4,298 $ 269,571 $ 224,682 $ 498,551

TAYLOR

880 $

19,345,394 $ 4,836 $ 178,419 $ 285,151 $ 468,406

TELFAIR

463 $

14,242,843 $ 3,561 $ 128,698 $ 200,867 $ 333,126

53

2007 Property Tax Administration Annual Report

C

TABLE 11 CONSERVATION USE VALUATION ASSESSMENT FOR TAX YEAR 2006

O

N

REAL ASSESSED VALUE STATE TAX COUNTY TAX SCHOOL TAX TOTAL TAX

S

COUNTY

PARCEL ELIMINATED

SHIFT

SHIFT

SHIFT

SHIFT

E

TERRELL

998 $

49,902,734 $ 12,476 $ 843,356 $ 879,785 $ 1,735,617

R

THOMAS

862 $

63,008,203 $ 15,752 $ 302,627 $ 879,094 $ 1,197,473

V

TIFT

908 $

60,991,564 $ 15,248 $ 633,702 $ 882,182 $ 1,531,132

A

TOOMBS

87 $

2,051,914 $

513 $

9,996 $

24,123 $

34,632

T

TOWNS

347 $

54,851,453 $ 13,713 $ 259,612 $ 212,714 $ 486,039

I

TREUTLEN

464 $

18,622,949 $ 4,656 $ 223,498 $ 223,475 $ 451,629

O

TROUP

965 $

49,795,404 $ 12,449 $ 525,839 $ 938,643 $ 1,476,931

N

TURNER

1,082 $

35,642,053 $ 8,911 $ 712,485 $ 481,168 $ 1,202,564

TWIGGS

714 $

9,286,499 $ 2,322 $ 150,256 $ 185,730 $ 338,308

U

UNION

939 $ 106,490,406 $ 26,623 $ 543,101 $ 953,089 $ 1,522,813

S

UPSON

886 $

31,631,685 $ 7,908 $ 404,886 $ 453,598 $ 866,392

E

WALKER

772 $

29,971,953 $ 7,493 $ 135,878 $ 526,008 $ 669,379

WALTON

902 $ 142,677,143 $ 35,669 $ 1,433,893 $ 2,775,825 $ 4,245,387

V

WARE

29 $

140,537 $

35 $

2,361 $

2,145 $

4,541

A

WARREN

409 $

18,012,587 $ 4,503 $ 202,642 $ 346,742 $ 553,887

L

WASHINGTON

904 $

33,726,586 $ 8,432 $ 299,492 $ 680,839 $ 988,763

U

WAYNE

772 $

10,772,751 $ 2,693 $ 188,523 $ 215,455 $ 406,671

A

WEBSTER

116 $

1,268,193 $

317 $ 21,590 $

26,201 $

48,108

T

WHEELER

492 $

14,602,250 $ 3,651 $ 239,514 $ 182,528 $ 425,693

I

WHITE

967 $

72,713,016 $ 18,178 $ 595,520 $ 1,003,003 $ 1,616,701

O

WHITFIELD

420 $

15,716,650 $ 3,929 $ 85,907 $ 250,429 $ 340,265

N

WILCOX

797 $

11,908,514 $ 2,977 $ 217,330 $ 150,166 $ 370,473

WILKES

1,173 $

55,135,567 $ 13,784 $ 490,180 $ 809,941 $ 1,313,905

WILKINSON

593 $

15,556,835 $ 3,889 $ 209,084 $ 285,001 $ 497,974

WORTH

1,665 $

77,190,948 $ 19,298 $ 900,046 $ 1,157,864 $ 2,077,208

TOTAL

121,875 $ 7,193,026,392 $ 1,798,260 $ 67,383,586 $ 111,480,301 $ 180,662,147

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. As a consequence, these other classes of taxpayers are bearing more of the tax burden.
54

2007 Property Tax Administration Annual Report

Figures 17 and 18 below illustrate the amount of revenue shift and the everincreasing amount of value removed annually from digests affected by the

C

Conservation Use Valuation program since 1998.

O

N

S

E

R

Figure 17 - Conservation Use Revenue Shift

V

Millions

A

$250 $200

$180.70

T

$127.3

I

$150 $100

$57.7

$90.1

$150.8

O

$37.9

$110.1

N

$50

$0

$50.5

$72.0

1998 1999 2000 2001 2002 2003 2004 2005 2006

U

Tax Year

S

E

V

A

L

Figure 18 - Conservation Use Assessed Value

U

Eliminated

A

T

12.0

I

9.0

7.2

O

6.0

3.6

4.3 5.1 6.0

N

1.5

2.0

2.3 2.8

3.0

0.0 1998

1999

2000

2001 2002 Tax Year

2003

2004

2005

2006

Billions

55

2007 Property Tax Administration Annual Report

T

TAXATION OF STANDING TIMBER

A

X

For ad valorem tax purposes standing timber is taxed only once following its harvest or

A

sale at 100 percent of fair market value. It is subject to taxation even if the land

T

underneath is exempt, unless taxation has been prohibited by federal law or treaty.

I

O

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

N

trees, ornamental or Christmas trees, by-products of harvesting (bark or stumps), and fuel

wood harvested by the owner which is used exclusively for heating the owner's home.

O

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

F

included in a simultaneous sale of a tract of land and the timber thereon.

S

Since 2002, the amount of timber sales and harvests has shown a downward trend, an

indication of the depressed timber market. However, tax year 2005 indicates an

T

improvement in the market as evidenced by increased County and School revenues of

A

approximately 4%.

N

D

Some of this increase can be attributed to increased millage rates, while another factor affecting timber harvests and sales is the trend in recent years whereby large timber

I

companies sell thousands of acres of timberland for development purposes rather than

N

maintaining the land for timber production purposes.

G

Figure 19 - Statewide Timber Values

T

800

Millions

I

600

M B

400

711.8

200

701.1

676.0

507.7

518.6

514.5

540.7

596.0

E

1999

2000

2001

2002

2003

2004

2005

2006

R

Tax Year

Millions

Figure 20 - County & School Revenue from Timber

$40.0 $20.0
$0.0

$19.3 1999

$18.0 2000

$17.9

$17.2

$12.9

2001

2002

2003

Tax Year

$13.7 2004

$14.3 2005

$15.90 2006

56

2007 Property Tax Administration Annual Report

Table 12 shows the amount of acres, assessed value, and revenue for state, county, and school tax purposes reported on each county's 2006 property tax digest.
Table 12 - 2005 TIMBER REVENUE REPORTED ON 2006 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

Acres

Assessed Value

State Revenue

County Revenue

17,168 $ 9,831,974 $ 2,458 $ 127,324

10,435 $ 5,362,703 $ 1,341 $ 76,751

182,978 $ 7,042,074 $ 1,761 $ 90,765

62,781 $ 2,273,233 $ 568 $ 25,096

5,259 $ 2,275,239 $ 569 $ 20,022

830 $

676,002 $ 169 $ 5,566

99 $

37,051 $

9 $

356

430,609 $ 2,426,575 $ 607 $ 20,044

7,285 $ 3,131,014 $ 783 $ 42,864

69,084 $ 5,109,761 $ 1,277 $ 91,976

0 $

817,944 $ 204 $ 10,367

10,740 $ 3,427,621 $ 857 $ 40,412

16,796 $ 11,346,964 $ 2,837 $ 164,644

15,060 $ 6,855,303 $ 1,714 $ 89,530

5,928 $ 5,084,880 $ 1,271 $ 32,914

14,529 $ 7,838,816 $ 1,960 $ 67,649

81,960 $ 9,837,113 $ 2,459 $ 55,383

1,998 $ 1,774,967 $ 444 $ 27,409

3,773 $

933,309 $ 233 $ 15,176

19,723 $ 5,117,936 $ 1,279 $ 61,415

8,220 $ 2,550,984 $ 638 $ 34,852

4,031 $ 1,117,378 $ 279 $ 7,263

309 $

375,000 $

94 $ 2,081

29,806 $ 10,386,373 $ 2,597 $ 202,638

0 $ 1,484,053 $ 371 $ 16,083

4,328 $

384,005 $

96 $ 2,193

1,561 $ 1,676,722 $ 419 $ 14,485

School Revenue

$ 145,906

$ 71,576

$ 95,068

$ 34,030

$ 33,150

$ 7,943

$

685

$ 45,814

$ 48,468

$ 71,537

$ 14,150

$ 41,131

$ 155,113

$ 104,406

$ 69,226

$ 74,077

$ 125,423

$ 31,133

$ 17,266

$ 75,490

$ 33,793

$ 20,225

$ 5,842

$ 172,954

$ 21,535

$ 6,298

$ 16,378

Total Revenue

$ 275,688

$ 149,668

$ 187,594

$

59,694

$

53,741

$

13,678

$

1,050

$

66,465

$

92,115

$ 164,790

$

24,721

$

82,400

$ 322,594

$ 195,650

$ 103,411

$ 143,686

$ 183,265

$

58,986

$

32,675

$ 138,184

$

69,283

$

27,767

$

8,017

$ 378,189

$

37,989

$

8,587

$

31,282

T A X A T I O N
O F
S T A N D I N G
T I M B E R
57

2007 Property Tax Administration Annual Report

T

Table 12 - 2005 TIMBER REVENUE REPORTED ON 2006 TAX DIGESTS

A

X

State

County

School

A

County

Acres Assessed Value Revenue

Revenue

Revenue

Total Revenue

T

CHEROKEE

0 $

795,044 $ 199 $ 3,615 $ 14,669 $

18,483

I

CLARKE

0 $

- $

- $

-

$

-

O

CLAY

70,077 $ 2,473,273 $ 618 $ 44,089 $ 29,679 $

74,386

N

CLAYTON

74 $

63,138 $

16 $

553 $ 1,263 $

1,832

CLINCH

54,786 $ 19,032,394 $ 4,758 $ 308,896 $ 380,648 $ 694,302

O

F

COBB

265 $

64,170 $

16 $

438 $ 1,219 $

1,673

COFFEE

19,700 $ 7,900,000 $ 1,975 $ 56,169 $ 120,191 $ 178,335

S

COLQUITT

18,146 $ 4,896,209 $ 1,224 $ 71,289 $ 42,411 $ 114,924

T

COLUMBIA

20,692 $ 6,751,030 $ 1,688 $ 48,607 $ 115,983 $ 166,278

A COOK
N

0 $ 1,262,971 $ 316 $ 12,080 $ 17,871 $

30,267

D

COWETA

9,264 $ 3,219,061 $ 805 $ 19,797 $ 59,842 $

80,444

I

CRAWFORD

9,609 $ 2,446,124 $ 612 $ 39,138 $ 36,692 $

76,442

N

CRISP

2,356 $ 2,492,491 $ 623 $ 27,542 $ 42,170 $

70,335

G

DADE

3,270 $

229,029 $

57 $ 1,026 $ 2,863 $

3,946

DAWSON

601 $

390,870 $

98 $ 3,181 $ 5,334 $

8,613

T

I

DECATUR

312,999 $ 7,238,299 $ 1,810 $ 61,960 $ 92,940 $ 156,710

M

DEKALB

71 $

55,442 $

14 $

506 $ 1,274 $

1,794

B

DODGE

15,634 $ 7,256,491 $ 1,814 $ 66,034 $ 70,388 $ 138,236

E

DOOLY

156,856 $ 2,753,036 $ 688 $ 45,343 $ 41,136 $

87,167

R

DOUGHERTY

8,000 $ 1,844,154 $ 461 $ 24,245 $ 35,009 $

59,715

DOUGLAS

288 $

223,521 $

56 $ 1,842 $ 4,336 $

6,234

EARLY

20,888 $ 3,712,448 $ 928 $ 51,974 $ 64,968 $ 117,870

ECHOLS

0 $ 12,346,906 $ 3,087 $ 206,811 $ 191,007 $ 400,905

EFFINGHAM

14,307 $ 8,859,026 $ 2,215 $ 86,429 $ 137,935 $ 226,579

ELBERT

13,584 $ 3,079,126 $ 770 $ 25,003 $ 49,983 $

75,756

EMANUEL

203,637 $ 12,201,690 $ 3,050 $ 127,569 $ 132,559 $ 263,178

EVANS

8,770 $ 2,530,245 $ 633 $ 17,433 $ 29,098 $

47,164

58

2007 Property Tax Administration Annual Report

Table 12 - 2005 TIMBER REVENUE REPORTED ON 2006 TAX DIGESTS

T

A

X

State

County

School

County

Acres

Assessed Value Revenue

Revenue

Revenue

Total Revenue

A

FANNIN

68 $

49,115 $

12 $

293 $

685 $

990

T

I

FAYETTE

1,026 $

210,565 $

53 $ 1,641 $ 3,917 $

5,611

O

FLOYD

8,051 $ 2,364,309 $ 591 $ 18,839 $ 44,482 $

63,912

N

FORSYTH

0 $

4,500 $

1 $

17 $

66 $

84

FRANKLIN

457 $

606,300 $ 152 $ 3,711 $ 7,652 $

11,515

O

FULTON

0 $

36,200 $

9 $

413 $

645 $

1,067

F

GILMER

199,894 $

783,949 $ 196 $ 4,714 $ 12,073 $

16,983

S

GLASCOCK

2,813 $ 1,291,201 $ 323 $ 23,706 $ 19,639 $

43,668

T

GLYNN

19,677 $ 4,798,069 $ 1,200 $ 28,117 $ 75,119 $ 104,436

A

GORDON

1,322 $

735,945 $ 184 $ 7,853 $ 11,997 $

20,034

N

D

GRADY

2,548 $ 3,912,306 $ 978 $ 38,153 $ 46,165 $

85,296

I

GREENE

13,768 $ 8,699,732 $ 2,175 $ 44,351 $ 71,268 $ 117,794

N

GWINNETT

0 $

74,250 $

19 $

743 $ 1,429 $

2,191

G

HABERSHAM

518 $

205,148 $

51 $ 1,754 $ 2,831 $

4,636

HALL

T

956 $

267,646 $

67 $ 1,868 $ 4,604 $

6,539

I

HANCOCK

35,425 $ 12,695,091 $ 3,174 $ 279,038 $ 189,157 $ 471,369

M

HARALSON

7,356 $ 2,888,879 $ 722 $ 33,112 $ 38,471 $

72,305

B

HARRIS

13,958 $ 3,473,488 $ 868 $ 27,441 $ 55,263 $

83,572

E

HART

1,220 $

269,334 $

67 $ 1,167 $ 3,429 $

4,663

R

HEARD

8,989 $ 2,707,822 $ 677 $ 21,581 $ 41,573 $

63,831

HENRY

162 $

83,683 $

21 $

937 $ 1,674 $

2,632

HOUSTON

21,957 $ 2,665,297 $ 666 $ 24,841 $ 33,316 $

58,823

IRWIN

6,632 $ 5,800,949 $ 1,450 $ 74,774 $ 96,818 $ 173,042

JACKSON

2,420 $

606,050 $ 152 $ 5,291 $ 11,454 $

16,897

JASPER

6,455 $ 4,285,120 $ 1,071 $ 53,950 $ 67,533 $ 122,554

JEFF DAVIS

15,453 $ 5,603,769 $ 1,401 $ 67,111 $ 71,448 $ 139,960

59

2007 Property Tax Administration Annual Report

T

Table 12 - 2005 TIMBER REVENUE REPORTED ON 2006 TAX DIGESTS

A

X

State

County

School

A

County

Acres

Assessed Value Revenue

Revenue

Revenue

Total Revenue

T

JEFFERSON

20,932 $ 4,703,026 $ 1,176 $ 59,352 $ 62,315 $ 122,843

I

JENKINS

14,377 $ 5,617,078 $ 1,404 $ 88,469 $ 58,979 $ 148,852

O

JOHNSON

16,775 $ 5,920,170 $ 1,480 $ 81,840 $ 70,592 $ 153,912

N

JONES

15,848 $ 5,616,524 $ 1,404 $ 82,731 $ 82,844 $ 166,979

O

LAMAR

4,459 $ 1,751,693 $ 438 $ 15,664 $ 28,027 $

44,129

F

LANIER

24,084 $ 4,570,875 $ 1,143 $ 85,612 $ 78,436 $ 165,191

LAURENS

25,602 $ 10,805,627 $ 2,701 $ 68,140 $ 129,073 $ 199,914

S

LEE

9,455 $ 1,830,893 $ 458 $ 23,373 $ 25,175 $

49,006

T

LIBERTY

36,935 $ 6,806,255 $ 1,702 $ 86,331 $ 108,900 $ 196,933

A

LINCOLN

5,448 $ 3,431,410 $ 858 $ 35,687 $ 44,035 $

80,580

N

D

LONG

19,194 $ 6,610,910 $ 1,653 $ 121,112 $ 89,247 $ 212,012

I

LOWNDES

51,806 $ 6,563,149 $ 1,641 $ 58,150 $ 93,983 $ 153,774

N

LUMPKIN

547 $

148,508 $

37 $ 1,239 $ 2,107 $

3,383

G

MACON

12,683 $ 2,225,028 $ 556 $ 25,655 $ 40,051 $

66,262

MADISON

1,963 $

469,800 $ 117 $ 5,534 $ 7,982 $

13,633

T

MARION

30,311 $ 5,129,399 $ 1,282 $ 37,722 $ 76,941 $ 115,945

I

M

MCDUFFIE

7,816 $ 5,312,353 $ 1,328 $ 41,436 $ 81,279 $ 124,043

B

MCINTOSH

19,241 $ 5,212,535 $ 1,303 $ 54,732 $ 66,460 $ 122,495

E

MERIWETHER

10,638 $ 3,692,551 $ 923 $ 48,003 $ 66,466 $ 115,392

R

MILLER

2,669 $

603,073 $ 151 $ 10,739 $ 8,184 $

19,074

MITCHELL

20,755 $ 4,748,254 $ 1,187 $ 82,330 $ 59,277 $ 142,794

MONROE

56,238 $ 8,089,799 $ 2,022 $ 90,606 $ 109,212 $ 201,840

MONTGOMERY

15,190 $ 6,491,135 $ 1,623 $ 83,950 $ 90,227 $ 175,800

MORGAN

10,849 $ 4,636,610 $ 1,159 $ 49,612 $ 74,116 $ 124,887

MURRAY

827 $

551,171 $ 138 $ 3,525 $ 8,543 $

12,206

MUSCOGEE

0 $

55,067 $

14 $

- $ 1,287 $

1,301

NEWTON

3,930 $

952,590 $ 238 $ 9,269 $ 17,347 $

26,854

60

2007 Property Tax Administration Annual Report

Table 12 - 2005 TIMBER REVENUE REPORTED ON 2006 TAX DIGESTS

County OCONEE OGLETHORPE PAULDING PEACH PICKENS PIERCE PIKE POLK PULASKI PUTNAM QUITMAN RABUN RANDOLPH RICHMOND ROCKDALE SCHLEY SCREVEN SEMINOLE SPALDING STEPHENS STEWART SUMTER TALBOT TALIAFERRO TATTNALL TAYLOR TELFAIR

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

4,248 $ 1,056,711 $ 264 $ 8,697 $ 17,436 $

26,397

3,077 $ 8,490,332 $ 2,123 $ 74,842 $ 135,845 $ 212,810

261 $ 1,119,240 $ 280 $ 7,611 $ 18,366 $

26,257

1,081 $

334,749 $

84 $ 4,812 $ 5,176 $

10,072

2,749 $ 1,019,023 $ 255 $ 6,379 $ 15,510 $

22,144

8,455 $ 3,522,779 $ 881 $ 22,933 $ 55,907 $

79,721

2,561 $ 1,022,703 $ 256 $ 13,091 $ 15,211 $

28,558

11,210 $ 2,346,138 $ 587 $ 23,490 $ 35,849 $

59,926

5,446 $ 2,454,418 $ 614 $ 27,514 $ 30,324 $

58,452

7,252 $ 4,356,981 $ 1,089 $ 36,363 $ 44,193 $

81,645

11,742 $ 2,522,345 $ 631 $ 35,313 $ 30,747 $

66,691

0 $

- $

- $

-

$

-

17,341 $ 5,598,455 $ 1,400 $ 45,504 $ 80,450 $ 127,354

3,963 $ 1,981,425 $ 495 $ 15,651 $ 36,886 $

53,032

1,876 $

622,421 $ 156 $ 9,094 $ 13,071 $

22,321

7,040 $ 2,272,057 $ 568 $ 26,379 $ 34,694 $

61,641

21,768 $ 7,808,030 $ 1,952 $ 64,049 $ 80,610 $ 146,611

0 $

151,301 $

38 $ 2,137 $ 1,940 $

4,115

1,162 $

813,637 $ 203 $ 10,895 $ 15,313 $

26,411

1 $

399,260 $ 100 $ 3,969 $ 6,747 $

10,816

30,858 $ 6,272,398 $ 1,568 $ 85,411 $ 82,432 $ 169,411

15,179 $ 3,739,451 $ 935 $ 39,021 $ 65,964 $ 105,920

10,917 $ 2,970,941 $ 743 $ 47,684 $ 38,860 $

87,287

9,688 $ 4,861,809 $ 1,215 $ 87,075 $ 58,828 $ 147,118

16,750 $ 7,579,175 $ 1,895 $ 118,841 $ 92,989 $ 213,725

0 $ 3,666,916 $ 917 $ 33,809 $ 54,050 $

88,776

12,305 $ 4,973,441 $ 1,243 $ 44,940 $ 70,140 $ 116,323

T A X A T I O N
O F
S T A N D I N G
T I M B E R
61

2007 Property Tax Administration Annual Report

T

Table 12 - 2005 TIMBER REVENUE REPORTED ON 2006 TAX DIGESTS

A

X

State

County

School

County

Acres

Assessed Value Revenue

Revenue

Revenue

Total Revenue

A

TERRELL

5,227 $ 2,584,866 $ 646 $ 43,684 $ 45,571 $

89,901

T

I

THOMAS

41,332 $ 6,021,114 $ 1,505 $ 28,877 $ 84,055 $ 114,437

O

TIFT

8,305 $ 2,180,657 $ 545 $ 22,657 $ 31,541 $

54,743

N

TOOMBS

12,853 $ 2,626,637 $ 657 $ 12,765 $ 30,807 $

44,229

TOWNS

0 $

- $

- $

-

$

-

O

TREUTLEN

1 $ 4,523,110 $ 1,131 $ 54,277 $ 54,277 $ 109,685

F

TROUP

10,283 $ 3,569,607 $ 892 $ 37,695 $ 67,287 $ 105,874

TURNER

39,687 $ 2,018,687 $ 505 $ 40,354 $ 27,252 $

68,111

S

T

TWIGGS

15,502 $ 5,489,695 $ 1,372 $ 88,823 $ 109,794 $ 199,989

A

UNION

0 $

64,792 $

16 $

330 $

580 $

926

N

UPSON

10,598 $ 2,639,060 $ 660 $ 33,780 $ 37,844 $

72,284

D

WALKER

472 $

753,214 $ 188 $ 3,413 $ 13,219 $

16,820

I

WALTON

2,520 $ 1,112,742 $ 278 $ 11,199 $ 19,184 $

30,661

N WARE
G

18,693 $ 10,319,933 $ 2,580 $ 173,375 $ 157,492 $ 333,447

WARREN

1,263 $ 10,460,391 $ 2,615 $ 117,679 $ 175,212 $ 295,506

T

WASHINGTON

214,676 $ 12,211,436 $ 3,053 $ 108,438 $ 223,188 $ 334,679

I

WAYNE

0 $ 10,891,739 $ 2,723 $ 190,605 $ 217,835 $ 411,163

M

WEBSTER

76,974 $ 2,024,788 $ 506 $ 34,470 $ 36,770 $

71,746

B

WHEELER

15,943 $ 4,253,949 $ 1,063 $ 69,675 $ 53,174 $ 123,912

E

WHITE

886 $

161,331 $

40 $ 1,321 $ 2,167 $

3,528

R

WHITFIELD

344 $ 1,044,352 $ 261 $ 5,708 $ 16,641 $

22,610

WILCOX

10,586 $ 7,065,186 $ 1,766 $ 128,940 $ 89,092 $ 219,798

WILKES

32,830 $ 10,270,277 $ 2,568 $ 90,995 $ 150,870 $ 244,433

WILKINSON

10,101 $ 6,524,959 $ 1,631 $ 87,695 $ 119,537 $ 208,863

WORTH

15,025 $ 4,257,774 $ 1,064 $ 49,646 $ 63,867 $ 114,577

TOTALS:

3,529,892

$ 595,981,814 $ 148,998 $ 7,144,961 $ 8,718,672 $ 16,012,631

62