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 i 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 ii 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 iii 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. 1 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. 2 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. 3 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. 4 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. 5 2007 Property Tax Administration Annual Report D I Digest Review Procedures G E The Commissioner, through the Local Government Services Division, has been given S the statutory duty in Article 5A of Chapter 5 of Title 48 to review county tax digests T 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 R all property owners. E As directed by the legislature, the Commissioner has adopted a digest review cycle in V which each county's tax digest is reviewed extensively to determine the level of I assessment, uniformity and equalization in each property class. In any given year, one E 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 W 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 P level of assessment to equalize the state levy and public utility assessments. The R Commissioner approves a county's digest as being reasonably uniform and equalized if it meets certain standards. O C For those digests submitted by counties in their digest review year, the Commissioner E completes his review on or before August 1 of the following tax year or within 30 D 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 U uniform and equalized by having met the following state standards: R E the average level of assessment for each class of property meets the mandated S 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. 6 2007 Property Tax Administration Annual Report Tax digests are reviewed annually to determine the overall average assessment ratio. If D the Commissioner determines that a county's digest does not meet the acceptable ratio I of 36%, the county is assessed additional state tax in the amount equal to the G 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 E produced for collection purposes. S T 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 R each county. Each county's ratio study measures the statistical standards for level of E assessment, uniformity and equalization. V I 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 E similar deficiencies as the previous review year digest. W As noted on Table 1 below, the review of the 53 counties that fell within the 2006 P 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 R penalty for failure to correct prior digest deficiencies. Jefferson County filed an appeal O of the penalty, and a Consent Order may be executed with this county in an effort to C ensure that future digests meet statutory compliance. The other six counties listed E (Clay, Clayton, Decatur, Rabun, Towns, and Washington) had technical deficiencies D that did not rise to the level of state assessments or penalties. U R E Table 1 - Review Year Counties Cited for Deficiencies S 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 7 2007 Property Tax Administration Annual Report The review of the 106 non-review year counties resulted in 24 counties being assessed D additional state tax. I G E Table 2 - Non-Review Year Counties Assessed Additional State S Tax T County Additional State Tax County Additional State Tax R E Atkinson Baker Bibb $2,674 $3,608 $168,798 V Brooks $13,161 I Calhoun $4,085 E Clinch $9,244 W 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 P Early $16,910 R Glascock $2,268 O Haralson $19,612 C Jenkins $4,777 E Turner Wayne Wilcox Worth TOTAL $5,438 $18,880 $3,481 $7,835 $482,121 D Several graphs are included to provide a snapshot of the various measurable statistical U standards: R E Figure 1 - Average Level of Assessment S 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. 8 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 D 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 I have become less uniform compared to past years G E Figure 2 - Average Level of Uniformity S T Acceptable Range: 15% or Less 0.16 12.53% 11.71% 10.54% R 0.11 0.06 12.52% 12.02% 10.63% 11.02% E V I 0.01 2000 2001 2002 2003 2004 2005 2006 E Tax Year W P R O Figure 3 - This chart shows the average level of assessment bias for the past seven C years as measured by the Price Related Differential. This standard has remained E relatively stable during these years, indicating that large and small properties are being assessed on a more equal basis. D U R E Figure 3 - Average Level of Assessment Bias S 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 9 2007 Property Tax Administration Annual Report V A Value and Revenue L U E 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 A and updates, property values have increased significantly since 2000. The increases N are shown in Figure 4 below. D R Figure 4 - Total Assessed Value E V 450 E 400 339.4 Billions N 350 289.4 U 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 10 2007 Property Tax Administration Annual Report Property tax continues to be the primary revenue source for local governments. V Currently approximately $9.7 billion in revenue is collected from property taxes in A Georgia. Because Department involvement in the collection of city taxes is limited, L 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 U by state, county and school generated from the 2006 tax digests. E A N Figure 6 - Comparison of Total Revenue D (State, County and School) 12 R 10 9.7 E 8.4 8 6.5 7.1 8.8 V E 6 6.9 7.4 N 4 U 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% 11 2007 Property Tax Administration Annual Report V Figures 8 and 9 show the amount of tax revenue and a five-year comparison for A county and school tax purposes: L U E Figure 8 A 2006 County Tax Revenue By Property Class - Millions N Motor Vehicle Mobile Hom es D Public Utility $231.7 $14.5 $133.4 Tim ber $7.6 Heavy Duty R Indus tr ial $203.5 Equipm ent $.7 E V E N U E 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 12 2007 Property Tax Administration Annual Report Figures 10 and 11 show the amount of tax revenue and a five-year comparison for V county and school tax purposes. A L U E Figure 10 - 2006 School Tax Revenue By Property Class - Millions A N Motor Vehicles D Tim ber $375.9 Mobile Hom es $8.9 $21.1 R Heavy Duty Public Utility $203.6 Equipm ent E Indus tr ial $1.2 V $330.5 E Com m ercial $1,381.7 Agr icultur al $160.2 N Re s ide ntial $3,048.9 U 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 13 2007 Property Tax Administration Annual Report V Figures 12 and 13 show the amount of revenue and five-year comparison for state tax A purposes. L U E Figure 12 - 2006 State Tax Revenue By Property Class (Millions) A N Motor Vehicles D Timber $5.18 $.15 Mobile Homes R Public Utility $3.03 E Industrial V $4.51 $.34 Heavy Duty Equipment $.017 E Residential $45.7 N U 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 14 2007 Property Tax Administration Annual Report Comparison of Tax C O Collections to Digest M P A Tables 3, 4, 5 and 6 on the following pages represent the amount of property tax for R state purposes earmarked for collection as shown on each county's digest for the I applicable tax year. The tables also show the collection percentage rate determined as S 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 O counties are estimated since the audit for digest tax year 2006 has not yet been N completed. The figures for Monroe County do not include certain public utility collections due to ongoing litigation. O F 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 C audits, correction of factual errors, unreturned property, and those accounts that are O written off (typically personal property where there is no longer any property on L which to levy). L Potential Tax Loss E C T 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 I of that percentage rate used to calculate the potential tax loss. O N S 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% 15 2007 Property Tax Administration Annual Report C TABLE 3 - TAX YEAR 2003 O State Tax Adjusted M from Delinquent Tax Errored State Percent of Tax P County Appling Digest Tax Amount & Relieved Tax $ 137,279 $ 2,905 $ 1,611 $ 132,763 Collected 96.7% A Atkinson $ 31,190 $ 1,047 $ 1,883 $ 28,260 90.6% R Bacon $ 43,518 $ 1,804 $ 116 $ 41,598 95.6% I Baker $ 22,325 $ 509 $ 254 $ 21,562 96.6% Baldwin $ 151,900 $ 1,373 $ 3,283 $ 147,244 96.9% S Banks $ 101,306 $ 10,558 $ 197 $ 90,551 89.4% O Barrow $ 302,476 $ 6,166 $ (439) $ 296,749 98.1% N 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% O Bibb $ 931,924 $ 7,034 $ 6,973 $ 917,917 98.5% F 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% C Bryan $ 171,696 $ 3,636 $ 768 $ 167,292 97.4% O Bulloch $ 288,264 $ 6,892 $ 676 $ 280,696 97.4% L Burke $ 383,927 $ 6,899 $ 407 $ 376,621 98.1% Butts $ 117,766 $ 1,897 $ 639 $ 115,230 97.8% L Calhoun $ 24,655 $ 658 $ 101 $ 23,896 96.9% E Camden $ 223,076 $ 10,046 $ 1,684 $ 211,346 94.7% C Candler $ 43,244 $ 3,152 $ 405 $ 39,687 91.8% T Carroll Catoosa $ 534,216 $ 11,497 $ $ 312,629 $ 5,889 $ 2,498 $ 520,221 1,783 $ 304,957 97.4% 97.5% I Charlton $ 56,428 $ 442 $ 1,725 $ 54,261 96.2% O Chatham $ 1,971,265 $ 22,943 $ 26,963 $ 1,921,359 97.5% N Cattahoochee Chattooga $ 12,456 $ 283 $ $ 115,993 $ 2,056 $ 1 $ 12,172 2,771 $ 111,166 97.7% 95.8% S 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 P R E F E R E N T I A L A G R I C U L T U R A L A S S E S S M E N T 41 2007 Property Tax Administration Annual Report P R E F E R E N T I A L A G R I C U L T U R A L A S S E S S M E N T 42 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 - P R E F E R E N T I A L A G R I C U L T U R A L A S S E S S M E N T 43 2007 Property Tax Administration Annual Report P R E F E R E N T I A L A G R I C U L T U R A L A S S E S S M E N T 44 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 P R E F E R E N T I A L A G R I C U L T U R A L A S S E S S M E N T 45 2007 Property Tax Administration Annual Report P R E F E R E N T I A L A G R I C U L T U R A L A S S E S S M E N T 46 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 P R E F E R E N T I A L A G R I C U L T U R A L A S S E S S M E N T 47 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 49 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