Property Tax Administration annual report FY 2009

February 2010
Georgia Department of Revenue
Property Tax Administration Annual Report FY2009
Sonny Perdue
Governor Bart L. Graham State Revenue Commissioner

Bart L. Graham
Commissioner

State of Georgia Department of Revenue 1800 Century Boulevard, Suite 15300
Atlanta, Georgia 30345 (404) 417-2100
February 2010

The Honorable Sonny Perdue, Governor Members of the Georgia Legislature 100 State Capitol Atlanta, Georgia 30334

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 provided 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 look forward to working with you and are available to provide more information or clarification of this report upon request.

Respectfully submitted,

Bart L. Graham State Revenue Commissioner

Table of Contents

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
Table of Contents
Highlights of the Annual Report..............................................................1 Reporting Requirements........................................................................4 Digest Review Procedures.....................................................................6
Table 1: Review Year Counties Cited for Deficiencies........................................................................ 8 Table 2: Non-Review Year Counties Assessed Additional State Tax................................................... 9 Figure 1: Average Level of Assessment .......................................................................................... 10 Figure 2: Average Level of Uniformity............................................................................................... 10 Figure 3: Average Level of Assessment Bias.....................................................................................11
Value and Revenue..............................................................................12
Figure 4: Total Assessed Value......................................................................................................... 13 Figure 5: Average Millage Rate ........................................................................................................ 13 Figure 6: Comparison of Total Revenue............................................................................................ 14 Figure 7: 2008 Percentage of Total Revenue by Tax Type................................................................ 14 Figure 8: 2008 County Tax Revenue by Property Class................................................................... 15 Figure 9: Five-Year Comparison of County Tax Revenue................................................................. 15 Figure 10: 2008 School Tax Revenue by Property Class.................................................................. 16 Figure 11: Five-Year Comparison of Total School Tax Revenue....................................................... 16 Figure 12: 2008 State Tax Revenue by Property Class.................................................................... 17 Figure 13: Five-Year Comparison of State Tax Revenue.................................................................. 17
Comparison of State Tax Collections to Digest....................................18
Potential Tax Loss............................................................................................................................. 19 Table 3: Comparison of Tax Collections for Tax Year 2004............................................................... 20 Table 4: Comparison of Tax Collections for Tax Year 2005............................................................... 27 Table 5: Comparison of Tax Collections for Tax Year 2006............................................................... 34 Table 6: Comparison of Tax Collections for Tax Year 2007............................................................... 41 Table 7: Comparison of Tax Collections for Tax Year 2008............................................................... 48
Performance Reviews of County Boards of Tax Assessors................. 55
List of Counties Where Performance Reviews Occurred.................................................................. 56
Public Utilities.......................................................................................57
Figure 14: Change in Public Utility Digest Value............................................................................... 58 Figure 15: Trend of Average Proposed Public Utility Equalization Ratios......................................... 59 Figure 16: Number of Public Utility Companies by Year .................................................................. 59 Table 8: 2009 Public Utility Proposed Equalization Ratios................................................................ 60

Table of Contents

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
Preferential Agricultural Assessment....................................................62
Table 9: Preferential Agricultural Assessment Fiscal Impact............................................................. 63 Table 10: Preferential Agricultural Assessment for 2008................................................................... 64 Figure 17: Preferential Agricultural Total Tax Dollar........................................................................... 71 Figure 18: Preferential Agricultural Assessed Value Eliminated........................................................ 71
Conservation Use Valuation.................................................................72
Table 11: Conservation Use Fiscal Impact........................................................................................ 73 Table 12: Conservation Use Valuation Assessment.......................................................................... 74 Figures 19: Conservation Use Revenue Shift................................................................................... 81 Figures 20: Conservation Use Assessed Value Eliminated.............................................................. 81
Taxation of Standing Timber.................................................................82
Figure 21: Statewide Timber Values................................................................................................. 83 Figure 22: County and School Revenue from Timber....................................................................... 83 Table 13: 2007 Timber Revenue Reported on 2008 Tax Digests...................................................... 84
Georgia's Unclaimed Property Program..............................................91
Unclaimed Property Deposit............................................................................................................. 91 Percentage of Paid Claims................................................................................................................ 91
FY2008 and FY2009 Table Comparison..............................................93

Highlights of the Annual Report

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
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 met 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. 59 counties submitted their 2008 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 2008 review year and which underwent extensive review, 23 county ad valorem tax digests failed to meet state standards for approval, a significant increase from 12 counties in 2007. As a result of the 2008 reviews, these counties were assessed additional state tax totaling $411,634 and three were assessed a $5.00 per parcel penalty totaling $176,115.
Of the other 106 non-review counties examined for 2008, 34 county ad valorem tax digests failed to have an acceptable overall average assessment ratio1, compared to 19 in 2007. As a result, additional state tax in the amount totaling $939,160 was assessed.
Assessed values reached a high of $383.8 billion in 2008 or a 2.81% increase from the values reported in 2007. The 2008 average millage rate of 26.10 increased approximately 0.62% from the 2007 average millage rate of 25.94.
Several graphs showing the trend of the level of assessment, uniformity, and assessment bias can be found on Figures 1 - 3 of this report.
Performance Review:
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
1 Assessment Ratio -- the fractional relationship that the assessed value of property bears to its fair market value.
1

Highlights of the Annual Report

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
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 29 county boards of tax assessors. Additional information and a list of the counties where performance reviews have been performed can be found in the section on Performance Reviews of County Boards of Tax Assessors.
Public Utilities:
The statewide average equalization ratio2 for public utility property decreased slightly from 37.40% in 2008 to 36.40% for tax year 2009.
Equalization ratios for 105 of the 159 counties were proposed at a ratio less than 40% for tax year 2009, as compared to the 86 counties whose proposed equalization ratio was less than 40% in 2008.
Figure 14 reflects the growth in the Public Utility Digest since 2002. A chart showing the trend of the state proposed average equalization ratio for public utility property since 2001 can be found beginning on Figure 15 of this report. Figure 16 shows the fluctuation in the number of companies centrally assessed annually due to mergers, acquisitions, or companies ceasing to conduct business in Georgia.
Preferential Agricultural Assessment:
Since the implementation of Preferential Agricultural Assessment3 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 Tables 9 and 10 and Figures 17 and 18 of this report.
Conservation Use Valuation:
Since the implementation of Conservation Use Valuation4 in 1992, the number of parcels in this program has risen steadily. The number of parcels enrolled in the program has increased to 146,834 representing the elimination of approximately $10.8 billion in value and total tax shift of approximately
2 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. 3 Preferential Agricultural Assessment -- Bona fide agricultural property assessed at 75 percent of the assessment of other property or at 3% of fair market value. O.C.G.A. Section 48-5-7 and 48-5-7.1. 4 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.
2

Highlights of the Annual Report

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
$267.4 million. These dramatic increases are expected to continue as county boards of tax assessors perform revaluations and property valuations increase.
Charts and graphs depicting the impact of Conservation Use Valuation can be found on Tables 11 and 12, and Figures 19 and 20 of this report.
Timber Taxation:
Timber harvest values reported on the 2008 digest decreased from $564.2 million in 2007 to $479.2 million in 2008, a 15.07% decrease. The revenue decreased from $14.7 million to $12.5 million, a 14.97% decrease.
Timber harvest values and revenue trends can be found on Figures 21 and 22, and Table 13 of this report.
Unclaimed Property:
A new section has been added this year since this responsibility for the administration of this program is also handled by the Local Government Services Division. The Disposition of Unclaimed Property Act protects the rights of owners of abandoned property and relieves those holding the property of the continuing responsibility to account for the property. The type of property that is subject to the Unclaimed Property Act consists of wages, company liquidation proceeds, safe deposit boxes, money orders, travelers checks, stocks and bonds.
Under the Act, when someone holds property (holder) that belongs to someone else (owner), but has lost contact with the owner for a specified period (holding period), that holder must turn over (remit) the property to the State. The State serves as the custodian for any property remitted under the Act allowing the owners or their heirs an opportunity to claim their property in the future.
The information provided includes a five year history on deposits, locatable deposits, and paid claims.
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.
3

Reporting Requirements

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
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.
4

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
5

Digest Review Procedures

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
Digest Review Procedures
The Commissioner, through the Local Government Services Division, has been given the statutory duty in Article 5A of Chapter 5 of Title 48 to review county tax digests and provide guidance to county boards of tax assessors in making adjustments in property valuations so as to ensure uniformity and equalization5 of assessments for all property owners. As directed by the legislature, the Commissioner has adopted a digest review cycle in which each county's tax digest is reviewed extensively to determine the level of assessment, uniformity and equalization in each property class. In any given year, one third of the county tax digests undergo extensive statistical testing. Counties which do not meet the criteria as set forth in the statute and regulations, are allowed an opportunity during the three-year cycle to correct any deficiencies by the next review year. The other counties that are not being extensively reviewed are examined for level of assessment to equalize the state levy and public utility assessments. The Commissioner approves a county's digest as being reasonably uniform and equalized if it meets certain standards.
5 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.
6

Digest Review Procedures

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
For those digests submitted by counties in their digest review year, the Commissioner completes his review on or before August 1 of the following tax year or within 30 days of the date the ratio study results are provided by the State Auditor. Based upon this review, the Commissioner will approve a digest when it is found to be reasonably uniform and equalized by having met the following state standards: the average level of assessment for each class of property meets the mandated state standard of
36% to 44%; the average measure of overall equalization, the coefficient of dispersion6, meets the state standard
of 15% or less for residential properties and 2% or less for all other property classes; and the bias ratio, or statistical measure of price-related differential7, meets the state standard of 95%
to 110%. Tax digests are reviewed annually to determine the overall average assessment ratio. If the Commissioner determines that a county's digest does not meet the acceptable ratio of 36%, the county is assessed additional state tax in the amount equal to the 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 produced for collection purposes. Annually one-third of the counties are subject to measuring additional standards of statistical compliance. When measuring this compliance, the Commissioner utilizes information provided by the State Auditor from the sales ratio studies developed for each county. Each county's ratio study measures the statistical standards for level of assessment, uniformity and equalization. The Commissioner conditionally approves the digest and assesses a penalty of $5 per taxable parcel of real property if a county's review year digest contains the same or similar deficiencies as the previous review year digest.
6 The Coefficient of Dispersion - the statistical representation of equalization. 7 The Price-Related Differential - the statistical measure of assessment bias. This demonstrates whether lower or higher-priced properties are more accurately assessed.
7

Digest Review Procedures

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

As noted on Table 1 below, the review of the 53 counties that fell within the 2008 review year indicated that 23 counties were deficient. Fourteen were subject to additional state tax and three (Hart, Macon and Wilkes) were assessed the $5 per parcel penalty for failure to correct prior digest deficiencies. The other seven counties listed (Dawson, Grady, Jones, Liberty, McDuffie, Montgomery, Polk) had technical deficiencies that did not rise to the level of state assessments or penalties.
Table 1 Review Year Counties Cited for Deficiencies

County
Chattooga Crawford Dawson Grady Hart Jones Laurens Lee Liberty Lowndes Macon McDuffie

$5 Per Parcel

Additional State Tax
$ 24,025
$ 8,379

$ 90,755 $ 42,735

$ 79,540
$ 58,704 $ 20,820
$ 85,828

County
Montgomery Pierce Polk Spalding Taliaferro Treutlen Ware Warren Wilcox Wilkes Worth Total

$5 Per Parcel
$ 42,625 $176,115

Additional State Tax
$ 15,720
$ 50,973 $ 3,203 $ 6,619 $ 20,155 $ 5,617 $ 3,335
$ 28,716 $411,634

8

Digest Review Procedures

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

The review of the 106 non-review year counties resulted in 19 counties being assessed additional state tax.
Table 2 Non-Review Year Counties Assessed Additional State Tax

County
Bacon Baker Banks Berrien Bibb Brantley Charlton Coweta Crisp Dooly Glascock Hancock Haralson Irwin Jeff Davis Jefferson Jenkins

Additional State Tax $ 7,719 $ 8,715 $ 30,571 $ 7,571 $ 301,368 $ 9,832 $ 11,782 $ 122,981 $ 21,349 $ 11,521 $ 4,330 $ 35,643 $ 33,330 $ 4,432 $ 18,824 $ 9,405 $ 7,974

County
McIntosh Meriwether Oglethorpe Pike Randolph Schley Seminole Stephens Stewart Sumter Talbot Telfair Twiggs Walker Washington Webster Wilkinson Total

Additional State Tax $ 47,365 $ 22,190 $ 9,724 $ 16,051 $ 8,031 $ 10,441 $ 5,885 $ 24,529 $ 7,399 $ 20,639 $ 8,027 $ 11,607 $ 9,428 $ 41,326 $ 24,527 $ 1,682 $ 22,962 $ 939,160

9

Digest Review Procedures

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Several graphs are included to provide a snapshot of the various measurable statistical standards for residential properties:
Figure 1: Average Level of Assessment shows a decrease in the average Median Ratio since 2004. Prior to the 2.64% decrease from 2007 to 2008, the amount of decrease from year to year averaged less than 1%.

Acceptable Range: 36% to 44%

Average Level Assessment

42.00%

40.00% 38.00%

37.78%

36.00%

34.00%

32.00%

2003

37.81%

37.97%

37.52%

2004

2005

2006

37.50% 36.51%

2007

2008

Figure 2: Average Level of Uniformity shows the average level of uniformity, as measured by the Coefficient of Dispersion, and indicates the equality of assessments between individual properties. Case law indicates that this is the most important measure of fairness within a taxing jurisdiction. The increase in 2008 indicates that assessments are less uniform compared to previous years since 2003.

Acceptable Range: 15% or less

Average Level of Uniformity

18.00%

15.00% 12.00%
9.00% 6.00%

12.53%

10.63%

10.54%

10.88%

3.00%

2003

2004

2005

2006

11.72% 10.56%

2007

2008

10

Digest Review Procedures
Acceptable Range: 95% to 110%

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Figure 3: Average Level of Assessment Bias shows the average level of assessment bias for the past six years as measured by the Price Related Differential. This standard has remained relatively stable during these years, indicating that lower and higher price properties are being assessed on a equal basis.

Average Level of Assessment Bias

130.00%

120.00%

110.00% 100.11%
100.00%
90.00%

100.92%

101.14%

101.26% 101.35%

101.20%

80.00%

2003

2004

2005

2006

2007

2008

11

Value and Revenue

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
Value and Revenue
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. Property values increased significantly from 2001 to 2007. During this time, property values have increased between 6 and 9 percent annually. The small increase of 2.81% in value from 2007 to 2008 may be attributable to recent trends in the real estate market.
12

Value and Revenue
Billions

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Figure 4: Total Assessed Value shows the increases in property values since 2002.

Total Assessed Value (Billions)

600.0

500.0

400.0 300.0

272.7

200.0 100.0

256.8 2002

2003

289.4 2004

310.3 2005

373.3 339.4 2006 2007

383.8 2008

Figure 5: Average Millage Rate shows the average millage rated since 2002. For 2008 the average millage increased slightly.

Average Millage Rate

30.00 28.00 26.00 24.00 22.00 20.00

25.01 2002

25.88 2003

25.97 2004

26.68 2005

26.53 2006

25.94 2007

26.10 2008

13

Value and Revenue

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Property tax continues to be the primary revenue source for local governments. Currently approximately $11 billion in revenue is collected from property taxes in Georgia. Because Department involvement in the collection of city taxes is limited, the information below does not include taxes levied and collected for this purpose.
Figure 6: Comparison of Total Revenue below shows the total revenues collected.

Billions

Comparison of Total Revenue (Billions) (State, County, School and Municipalities)
18.0

15.0

10.5

11.0

12.0

8.4

9.0

8.8

9.7

6.0

3.0 2004

2005

2006

2007

2008

Figure 7: 2008 Percentage of Total Revenue by Tax Type shows the percentage of the total ad valorem taxes levied for state, county and school purposes.

2008 Percentage of Total Revenue by Tax Type

School 62.48%

State 0.86%

County 36.66%

14

Value and Revenue

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Figure 8: 2008 County Tax Revenue by Property Class shows the amount of tax revenue generated from the various classes of property for county tax purposes.
2008 County Tax Revenue by Property Class (Millions)

Industrial $211.9

Public Utility $129.0

Commercial $987.2

Motor Vehicle $252.5

Mobile Homes $13.3
Timber $5.8
Heavy Duty Equipment
$1.0

Agricultural $128.5

Residential $2,006.9

Figure 9: Five-Year Comparison of County Tax Revenue shows the amount of tax revenue levied for 2008 for county tax purposes and a five-year comparison.

Billions

Five-Year Comparison of County Tax Revenue (Billions)

$6.0
$5.0
$4.0 $2.9
$3.0
$2.0
$1.0 2004

$3.1 2005

$3.4 2006

$3.5 2007

$3.7 2008

15

Value and Revenue

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Figure 10: 2008 School Tax Revenue by Property Class shows the amount of tax revenue.

2008 School Tax Revenue by Property Class (Millions)

Industrial $350.6

Public Utility $202.3

Commercial $1,633.0

Motor Vehicle

$426.0

Mobile Homes

$19.4

Timber $6.9

Heavy Duty Equipment
$1.3

Agricultural $185.0

Residential $3,541.7

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

Billions

Five-Year Comparison of Total School Tax Revenue (Billions)

$12.0 $10.0
$8.0 $6.0 $4.0 $2.0

$4.9 2004

$5.7 2005

$5.5 2006

$6.0 2007

$6.4 2008

16

Value and Revenue

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Figure 12: 2008 State Tax Revenue by Property Class shows the amount of revenue for state tax purposes.

2008 State Tax Revenue by Property Class (Millions)

Industrial $4.9
Commercial $21.6

Public Utility $3.0

Motor Vehicle $5.9 Mobile Homes $0.3
Timber $0.1
Heavy Duty Equipment
$0.02

Agricultural $3.1

Residential $48.9

Figure 13: Five-Year Comparison of State Tax Revenue shows the amount of revenue and five-year comparison for state tax purposes.

Millions

Five-Year Comparison of State Tax Revenue (Millions)

$100.0 $90.0 $80.0 $70.0 $60.0 $50.0

$68.1 2004

$72.8 2005

$79.6 2006

$87.9 $83.2

2007

2008

17

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
Comparison of State Tax Collections to Digest
Tables 3, 4, 5, 6, and 7 on the following pages represent the amount of property tax for state purposes earmarked for collection as shown on each county's digest for the applicable tax year. The tables also show the collection percentage rate determined as 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. 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).
18

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Potential Tax Loss
Below is an aggregate of Tables 3, 4, 5, 6, and 7. The collection percentage rate determined as a result of the state audit for these applicable years, and the application of that percentage rate used to calculate the potential tax loss.

Tax Year
2003 2004 2005 2006 2007 2008

Amount of State Tax
$63,988,610 $67,915,011 $73,154,073 $80,475,849 $83,862,986 $88,221,202

Delinquent Tax Amount
$1,291,256 $1,487,919 $2,507,584 $2,751,939 $2,437,636 $3,942,115

Percentage of State Tax Collected
97.7% 96.8% 95.6% 95.1% 95.4% 95.5%

Percentage of Uncollected State Tax 2.3%
3.2%
4.4%
4.9%
4.6%
4.5%

19

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 3 Comparison of Tax Collections for Tax Year 2004

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Appling

$

141,766

$

2,388

$

390

$

138,988

98.00%

Atkinson

$

31,301

$

591

$

1,560

$

29,150

93.10%

Bacon

$

45,206

$

1,852

$

500

$

42,854

94.80%

Baker

$

22,458

$

257

$

181

$

22,020

98.00%

Baldwin

$

215,356

$

5,196

$

2,931

$

207,229

96.20%

Banks

$

105,300

$

5,349

$

1,064

$

98,887

93.90%

Barrow

$

367,273

$

10,756

$

1,947

$

354,570

96.50%

Bartow

$

627,322

$

12,755

$

7,829

$

606,738

96.70%

Ben Hill

$

74,417

$

6,989

$

151

$

67,277

90.40%

Berrien

$

62,720

$

11,090

$

78

$

51,552

82.20%

Bibb

$

945,801

$

17,391

$

5,096

$

923,314

97.60%

Bleckley

$

52,903

$

4,471

$

474

$

47,958

90.70%

Brantley

$

49,515

$

2,139

$

124

$

47,252

95.40%

Brooks

$

80,907

$

2,203

$

204

$

78,500

97.00%

Bryan

$

199,111

$

4,153

$

1,565

$

193,392

97.10%

Bulloch

$

320,661

$

6,560

$

298

$

313,803

97.90%

Burke

$

376,879

$

6,416

$

602

$

369,861

98.10%

Butts

$

121,938

$

1,970

$

96

$

119,872

98.30%

Calhoun

$

23,494

$

1,509

$

5

$

21,980

93.60%

Camden

$

257,442

$

1,852

$

500

$

255,090

99.10%

Candler

$

45,339

$

3,199

$

154

$

41,986

92.60%

Carroll

$

566,854

$

12,038 $

(1,538)

$

556,354

98.10%

Catoosa

$

320,554

$

8,630

$

487

$

311,437

97.20%

Charlton

$

55,971

$

444

$

182

$

55,345

98.90%

Chatham

$ 2,115,892

$

45,241

$

23,476

$ 2,047,175

96.80%

Chattahoochee

$

12,113

$

358

$

198

$

11,557

95.40%

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Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 3 Continued Comparison of Tax Collections for Tax Year 2004

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Chattooga

$

120,995

$

7,224

$

2,574

$

111,197

91.90%

Cherokee

$ 1,486,027

$

13,434

$

1,514

$ 1,471,079

99.00%

Clarke

$

668,728

$

8,636 $

(12,647)

$

672,739

100.60%

Clay

$

21,479

$

211

$

28

$

21,240

98.90%

Clayton

$ 1,854,861

$

48,672

$

10,584

$ 1,795,605

96.80%

Clinch

$

42,130

$

486

$

5,308

$

36,336

86.20%

Cobb

$ 6,191,858

$

42,941

$

110,318

$ 6,038,599

97.50%

Coffee

$

181,172

$

18,922

$

1,126

$

161,124

88.90%

Colquitt

$

172,728

$

120

$

9,219

$

163,389

94.60%

Columbia

$

670,448

$

3,529

$

1,804

$

665,116

99.20%

Cook

$

71,942

$

1,194

$

255

$

70,493

98.00%

Coweta

$

777,472

$

28,897

$

1,093

$

747,482

96.10%

Crawford

$

55,961

$

2,942

$

975

$

52,044

93.00%

Crisp

$

111,435

$

3,815

$

1,016

$

106,604

95.70%

Dade

$

80,385

$

8,702

$

916

$

70,767

88.00%

Dawson

$

254,952

$

5,439

$

3,195

$

246,318

96.60%

Decatur

$

160,419

$

480

-

$

159,939

99.70%

Dekalb

$ 5,429,462

$

141,374

$

74,687

$ 5,213,401

96.00%

Dodge

$

74,166

$

7,264

$

961

$

65,941

88.90%

Dooly

$

58,950

$

2,869

$

128

$

55,953

94.90%

Dougherty

$

468,029

$

3,282

$

2,214

$

462,533

98.80%

Douglas

$

771,087

$

22,850

$

9,911

$

738,326

95.80%

Early

$

77,272

$

967

$

4,710

$

71,595

92.70%

Echols

$

17,845

$

166

$

33

$

17,646

98.90%

Effingham

$

261,657

$

5,946

$

4,835

$

250,876

95.90%

Elbert
21

$

109,317

$

13,457 $

(41)

$

95,901

87.70%

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 3 Continued Comparison of Tax Collections for Tax Year 2004

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Emanuel

$

97,984

$

1,452

$

748

$

95,784

97.80%

Evans

$

46,921

$

1,849

$

135

$

44,937

95.80%

Fannin

$

181,790

$

12,786

$

2,818

$

166,186

91.40%

Fayette

$ 1,066,103

$

41,063

$

5,308

$ 1,019,732

95.70%

Floyd

$

633,385

$

17,124

$

2,702

$

613,559

96.90%

Forsyth

$ 1,548,742

$

34,819

$

7,343

$ 1,506,580

97.30%

Franklin

$

147,390

$

7,682

$

1,519

$

138,189

93.80%

Fulton

$ 10,361,481

$

107,114

$

242,628

$ 10,011,739

96.60%

Gilmer

$

225,398

$

9,860 $

(2,666)

$

218,204

96.80%

Glascock

$

14,614

$

201

$

85

$

14,328

98.00%

Glynn

$

923,181

$

14,987

$

7,827

$

900,367

97.50%

Gordon

$

322,575

$

18,220

$

2,817

$

301,538

93.50%

Grady

$

115,143

$

1,610 $

(219)

$

113,752

98.80%

Greene

$

238,242

$

6,067

$

2,476

$

229,699

96.40%

Gwinnett

$ 6,207,986

$

100,838

$

56,317

$ 6,050,831

97.50%

Habersham

$

265,821

$

24,998 $

(15,880)

$

256,703

96.60%

Hall

$ 1,228,701

$

11,568

$

2,590

$ 1,214,543

98.80%

Hancock

$

62,237

$

5,627

$

742

$

55,868

89.80%

Haralson

$

150,486

$

3,849

$

390

$

146,247

97.20%

Harris

$

189,968

$

2,764

$

257

$

186,947

98.40%

Hart

$

203,894

$

6,781

$

273

$

196,840

96.50%

Heard

$

86,227

$

3,641

$

911

$

81,675

94.70%

Henry

$ 1,285,640

$

24,651

$

6,783

$ 1,254,206

97.60%

Houston

$

664,891

$

7,888

$

4,509

$

652,494

98.10%

Irwin

$

45,233

$

517

$

72

$

44,644

98.70%

Jackson

$

363,866

$

20,847

$

1,249

$

341,770

93.90%

22

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 3 Continued Comparison of Tax Collections for Tax Year 2004

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Jasper

$

101,317

$

8,989

$

874

$

91,454

90.30%

Jeff Davis

$

62,215

$

2,497

$

386

$

59,332

95.40%

Jefferson

$

91,368

$

2,380

$

1,692

$

87,296

95.50%

Jenkins

$

37,125

$

566

$

2

$

36,557

98.50%

Johnson

$

31,141

$

860

$

237

$

30,044

96.50%

Jones

$

149,306

$

1,503

$

10,756

$

137,047

91.80%

Lamar

$

97,825

$

2,608

$

661

$

94,556

96.70%

Lanier

$

23,267

$

638

$

565

$

22,064

94.80%

Laurens

$

256,915

$

7,532

$

2,072

$

247,311

96.30%

Lee

$

138,408

$

1,832

$

640

$

135,936

98.20%

Liberty

$

210,741

$

10,738

$

1,693

$

198,310

94.10%

Lincoln

$

51,162

$

1,732

$

77

$

49,353

96.50%

Long

$

26,398

$

1,209

$

64

$

25,125

95.20%

Lowndes

$

524,149

$

8,548

$

390

$

515,211

98.30%

Lumpkin

$

208,111

$

8,438

$

1,118

$

198,555

95.40%

Macon

$

70,763

$

3,206

$

1,195

$

66,362

93.80%

Madison

$

139,160

$

10,645

$

858

$

127,657

91.70%

Marion

$

34,219

$

698

$

462

$

33,059

96.60%

McDuffie

$

111,362

$

2,950

$

315

$

108,097

97.10%

McIntosh

$

98,948

$

4,157

$

1,846

$

92,945

93.90%

Meriwether

$

112,269

$

3,960

$

3,024

$

105,285

93.80%

Miller

$

37,491

$

453

$

1,190

$

35,848

95.60%

Mitchell

$

115,196

$

3,714

$

824

$

110,658

96.10%

Monroe

Not Audited

Montgomery

$

35,914

$

2,178

$

333

$

33,403

93.00%

Morgan
23

$

162,504

$

4,430

$

891

$

157,183

96.70%

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 3 Continued Comparison of Tax Collections for Tax Year 2004

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Murray

$

215,901

$

20,280 $

(4,542)

$

200,163

92.70%

Muscogee

$

987,265

$

27,461

$

9,845

$

949,959

96.20%

Newton

$

537,426

$

2,949

$

2,358

$

532,119

99.00%

Oconee

$

260,819

$

1,900

$

169

$

258,750

99.20%

Oglethorpe

$

84,280

$

2,540

$

577

$

81,163

96.30%

Paulding

$

680,792

$

12,714

$

1,604

$

666,474

97.90%

Peach

$

108,557

$

5,002

$

413

$

103,142

95.00%

Pickens

$

254,202

$

8,437

$

454

$

245,311

96.50%

Pierce

$

77,114

$

3,812

$

465

$

72,837

94.50%

Pike

$

97,266

$

5,529

$

1,180

$

90,557

93.10%

Polk

$

208,744

$

8,951

$

1,679

$

198,114

94.90%

Pulaski

$

46,030

$

960

$

15

$

45,055

97.90%

Putnam

$

237,322

$

3,777

$

238

$

233,307

98.30%

Quitman

$

13,193

$

45

$

165

$

12,983

98.40%

Rabun

$

286,177

$

12,092

$

89

$

273,996

95.70%

Randolph

$

34,698

$

1,360

$

42

$

33,296

96.00%

Richmond

$

962,320

$

35,714

$

5,301

$

921,305

95.70%

Rockdale

$

572,521

$

29,166 $

(1,172)

$

544,527

95.10%

Schley

$

18,667

$

342

$

109

$

18,216

97.60%

Screven

$

78,496

$

2,346

$

274

$

75,876

96.70%

Seminole

$

48,966

$

561

$

208

$

48,197

98.40%

Spalding

$

334,829

$

8,198

$

1,883

$

324,748

97.00%

Stephens

$

147,539

$

3,137

$

2,013

$

142,389

96.50%

Stewart

$

32,999

$

50

$

84

$

32,865

99.60%

Sumter

$

158,104

$

5,941

$

508

$

151,655

95.90%

Talbot

$

48,850

$

1,004

$

1,206

$

46,640

95.50%

24

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 3 Continued Comparison of Tax Collections for Tax Year 2004

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Taliaferro

$

13,543

$

583

$

289

$

12,671

93.60%

Tattnall

$

75,191

$

5,657

$

643

$

68,891

91.60%

Taylor

$

43,978

$

1,151

$

517

$

42,310

96.20%

Telfair

$

56,285

$

6,297

$

7

$

49,981

88.80%

Terrell

$

46,831

$

823

$

300

$

45,708

97.60%

Thomas

$

260,274

$

8,394

$

1,657

$

250,223

96.10%

Tift

$ 215,655

$

2,479

$

1,349

$

211,827

98.20%

Toombs

$

114,499

$

4,752

$

391

$

109,356

95.50%

Towns

$

126,032

$

5,659

$

704

$

119,669

95.00%

Treutlen

$

22,571

$

820

$

260

$

21,491

95.20%

Troup

$

412,252

$

1,141

$

13,378

$

397,733

96.50%

Turner

$

42,215

$

1,348

$

69

$

40,798

96.60%

Twiggs

$

53,783

$

2,996

$

1,878

$

48,909

90.90%

Union

$

180,602

$

11,370

$

447

$

168,785

93.50%

Upson

$

145,912

$

4,036

$

2,760

$

139,116

95.30%

Walker

$

291,595

$

14,993

$

128

$

276,474

94.80%

Walton

$

535,816

$

5,317

$

768

$

529,731

98.90%

Ware

$

146,459

$

3,786

$

3,258

$

139,415

95.20%

Warren

$

33,155

$

637

$

138

$

32,380

97.70%

Washington

$

135,084

$

392

$

1,895

$

132,797

98.30%

Wayne

$

156,548

$

14,395

$

469

$

141,684

90.50%

Webster

$

13,137

$

88

$

61

$

12,988

98.90%

Wheeler

$

23,642

$

2,152

$

55

$

21,435

90.70%

White

$

192,720

$

8,053

$

806

$

183,861

95.40%

Whitfield

$

722,659

$

15,190

$

2,912

$

704,557

97.50%

Wilcox
25

$

33,088

$

773

$

135

$

32,180

97.30%

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 3 Continued Comparison of Tax Collections for Tax Year 2004

County
Wilkes Wilkinson Worth Total

State Tax from Digest

$

70,164

$

81,581

$ 102,220

$ 67,915,011

Delinquent Tax Amount

$

804

$

3,371

$

1,314

$ 1,487,919

Tax Errored and Relieved

$

1,229

$

821

$

478

$ 710,136

Adjusted State Tax

$

68,131

$

77,389

$ 100,428

$ 65,716,956

Percent of Tax Collected
97.10% 94.90% 98.20% 96.80%

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).

26

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 4 Comparison of Tax Collections for Tax Year 2005

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Appling

$

147,510

$

2,248

$

3,026

$

142,236

96.40%

Atkinson

$

31,370

$

693

$

1,671

$

29,006

92.50%

Bacon

$

45,707

$

2,043

$

361

$

43,302

94.70%

Baker

$

29,691

$

503

$

69

$

29,118

98.10%

Baldwin

$

224,028

$

3,270

$

928

$

219,831

98.10%

Banks

$ 129,206

$

5,224

$

566

$

123,417

95.50%

Barrow

$ 400,978

$

18,441 $

(1,486)

$

384,024

95.80%

Bartow

$ 669,864

$

14,370

$

756

$

654,738

97.70%

Ben Hill

$

81,944

$

12,132

$

22

$

69,789

85.20%

Berrien

$

64,949

$

801

$

1,515

$

62,633

96.40%

Bibb

$ 951,514

$

13,319

$

6,358

$

931,837

97.90%

Bleckley

$

53,113

$

2,056

$

597

$

50,460

95.00%

Brantley

$

51,611

$

1,842

$

492

$

49,277

95.50%

Brooks

$

82,454

$

2,335

$

443

$

79,677

96.60%

Bryan

$ 215,984

$

1,383

$

851

$

213,750

99.00%

Bulloch

$

334,124

$

5,667

$

1,543

$

326,914

97.80%

Burke

$ 385,583

$

5,875

$

2,232

$

377,476

97.90%

Butts

$ 151,587

$

3,314

$

1,096

$

147,178

97.10%

Calhoun

$

23,913

$

1,186

$

-

$

22,728

95.00%

Camden

$

274,909

$

10,545

$

143

$

264,221

96.10%

Candler

$

49,137

$

3,275

$

2,122

$

43,740

89.00%

Carroll

$

613,101

$

12,765

$

1,455

$

598,882

97.70%

Catoosa

$ 353,273

$

14,380

$

1,792

$

337,101

95.40%

Charlton

$

56,858

$

2,543

$

252

$

54,063

95.10%

Chatham

$ 2,470,607

$

123,532

$

32,233

$ 2,314,842

93.70%

Chattahoochee

$

13,120

$

320

$

199

$

12,602

96.00%

27

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 4 Continued Comparison of Tax Collections for Tax Year 2005

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Chattooga

$

127,929

$

4,137

$

2,900

$

120,891

94.50%

Cherokee

$ 1,653,114

$

9,233 $

(1,784)

$ 1,645,665

99.50%

Clarke

$

746,399

$

30,524

$

1,521

$

714,355

95.70%

Clay

$

22,174

$

228

$

21,947

99.00%

Clayton

$ 1,904,340

$

166,615

$

17,384

$ 1,720,341

90.30%

Clinch

$

40,211

$

270

$

3,285

$

36,656

91.20%

Cobb

$ 6,668,638

$

81,444

$

113,773

$ 6,473,421

97.10%

Coffee

$

190,883

$

6,573

$

2,626

$

181,683

95.20%

Colquitt

$

179,160

$

207

$

8,321

$

170,633

95.20%

Columbia

$

745,484

$

4,506

$

2,495

$

738,483

99.10%

Cook

$

75,561

$

1,700

$

175

$

73,686

97.50%

Coweta

$

880,497

$

81,558

$

1,224

$

797,715

90.60%

Crawford

$

57,246

$

4,829

$

689

$

51,728

90.40%

Crisp

$

114,362

$

4,392

$

269

$

109,701

95.90%

Dade

$

79,276

$

6,481

$

3,442

$

69,354

87.50%

Dawson

$

269,947

$

5,080

$

840

$

264,027

97.80%

Decatur

$

167,714

$

771

$

675

$

166,267

99.10%

Dekalb

$ 5,723,191

$

160,427

$

79,240

$ 5,483,524

95.80%

Dodge

$

76,403

$

5,613

$

510

$

70,280

92.00%

Dooly

$

62,266

$

2,023

$

3,191

$

57,053

91.60%

Dougherty

$

472,403

$

3,692

$

3,657

$

465,054

98.40%

Douglas

$

881,508

$

19,070

$

3,840

$

858,598

97.40%

Early

$

75,587

$

365

$

4,740

$

70,481

93.20%

Echols

$

26,308

$

240

$

300

$

25,768

97.90%

Effingham

$

302,196

$

7,529

$

513

$

294,155

97.30%

Elbert

$

115,239

$

2,465

$

766

$

112,008

97.20%

28

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 4 Continued Comparison of Tax Collections for Tax Year 2005

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Emanuel

$

103,527

$

2,285

$

1,486

$

99,757

96.40%

Evans

$

51,539

$

1,721

$

190

$

49,628

96.30%

Fannin

$

196,860

$

2,326

$

1,211

$

193,323

98.20%

Fayette

$ 1,152,536

$

23,456

$

18

$ 1,129,062

98.00%

Floyd

$

665,379

$

19,469

$

4,900

$

641,010

96.30%

Forsyth

$ 1,755,284

$

28,637

$

11,531

$ 1,715,116

97.70%

Franklin

$

152,737

$

8,390

$

2,586

$

141,761

92.80%

Fulton

$ 10,730,800

$

408,508

$

28,540

$ 10,293,752

95.90%

Gilmer

$

260,702

$

15,249

$

645

$

244,808

93.90%

Glascock

$

15,076

$

199 $

(96)

$

14,973

99.30%

Glynn

$ 1,024,731

$

15,000

$

6,900

$ 1,002,831

97.90%

Gordon

$

337,701

$

19,341

$

546

$

317,814

94.10%

Grady

$

115,994

$

1,558

$

555

$

113,882

98.20%

Greene

$

248,528

$

4,260 $

(517)

$

244,785

98.50%

Gwinnett

$ 6,540,067

$

464,180

$

23,111

$ 6,052,777

92.50%

Habersham

$

291,666

$

9,380

$

1,494

$

280,791

96.30%

Hall

$ 1,287,569

$

13,752

$

6,960

$ 1,266,857

98.40%

Hancock

$

66,491

$

5,196 $

(44)

$

61,338

92.30%

Haralson

$

160,995

$

4,426

$

820

$

155,749

96.70%

Harris

$

209,346

$

2,261 $

(2,565)

$

209,650

100.10%

Hart

$

231,788

$

9,970 $

(73)

$

221,891

95.70%

Heard

$

116,050

$

2,592

$

29,057

$

84,401

72.70%

Henry

$ 1,417,321

$

30,789

$

4,767

$ 1,381,764

97.50%

Houston

$

706,107

$

18,177

$

501

$

687,429

97.40%

Irwin

$

46,918

$

388

$

616

$

45,914

97.90%

Jackson
29

$

401,104

$

11,482

$

870

$

388,752

96.90%

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 4 Continued Comparison of Tax Collections for Tax Year 2005

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Jasper

$

104,380

$

8,947

$

2,016

$

93,417

89.50%

Jeff Davis

$

64,278

$

2,674

$

444

$

61,160

95.10%

Jefferson

$

95,968

$

3,097 $

(729)

$

93,599

97.50%

Jenkins

$

37,879

$

357 $

(303)

$

37,826

99.90%

Johnson

$

34,677

$

979

$

219

$

33,478

96.50%

Jones

$

154,448

$

1,194

$

11,539

$

141,714

91.80%

Lamar

$

100,316

$

3,382

$

2,489

$

94,445

94.10%

Lanier

$

25,038

$

992

$

392

$

23,654

94.50%

Laurens

$

263,375

$

6,502

$

1,516

$

255,357

97.00%

Lee

$

152,535

$

3,560

$

4,511

$

144,464

94.70%

Liberty

$

226,973

$

11,621

$

2,886

$

212,466

93.60%

Lincoln

$

55,689

$

1,360 $

(75)

$

54,405

97.70%

Long

$

33,221

$

2,031

$

75

$

31,115

93.70%

Lowndes

$

570,011

$

20,130

$

2,726

$

547,154

96.00%

Lumpkin

$

222,976

$

6,254

$

840

$

215,882

96.80%

Macon

$

71,319

$

6,153

$

2,819

$

62,347

87.40%

Madison

$

152,244

$

9,230

$

722

$

142,291

93.50%

Marion

$

49,321

$

328

$

135

$

48,858

99.10%

McDuffie

$

119,913

$

4,489

$

525

$

114,899

95.80%

McIntosh

$

102,780

$

8,160

$

569

$

94,050

91.50%

Meriwether

$

118,641

$

4,538

$

1,931

$

112,172

94.50%

Miller

$

36,759

$

749 $

(201)

$

36,212

98.50%

Mitchell

$

113,097

$

1,513

$

2,433

$

109,151

96.50%

Monroe

$

428,243

$

10,482

$

143,349

$

274,412

64.10%

Montgomery

$

39,181

$

917

$

1,850

$

36,413

92.90%

Morgan

$

174,000

$

4,812

$

264

$

168,925

97.10%

30

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 4 Continued Comparison of Tax Collections for Tax Year 2005

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Murray

$

227,942

$

6,070

$

3,672

$

218,199

95.70%

Muscogee

$ 1,017,276

$

72,185

$

22,130

$

922,961

90.70%

Newton

$

595,510

$

2,654

$

2,000

$

590,856

99.20%

Oconee

$

294,425

$

718 $

(563)

$

294,269

99.90%

Oglethorpe

$

86,573

$

1,814

$

508

$

84,250

97.30%

Paulding

$

784,881

$

19,733

$

6,462

$

758,685

96.70%

Peach

$

126,426

$

7,347

$

287

$

118,791

94.00%

Pickens

$

282,308

$

14,649

$

1,682

$

265,977

94.20%

Pierce

$

82,041

$

3,782

$

834

$

77,425

94.40%

Pike

$

107,140

$

6,361

$

934

$

99,844

93.20%

Polk

$

219,525

$

7,696

$

3,457

$

208,372

94.90%

Pulaski

$

47,538

$

1,018

$

650

$

45,870

96.50%

Putnam

$

280,318

$

1,965 $

(3,098)

$

281,451

100.40%

Quitman

$

17,270

$

248

$

226

$

16,796

97.30%

Rabun

$

313,503

$

10,231

$

843

$

302,430

96.50%

Randolph

$

34,951

$

1,593

$

136

$

33,222

95.10%

Richmond

$ 1,064,253

$

47,785

$

21,742

$

994,727

93.50%

Rockdale

$

612,066

$

30,209

$

475

$

581,382

95.00%

Schley

$

20,272

$

201

$

945

$

19,126

94.30%

Screven

$

80,656

$

2,175

$

84

$

78,397

97.20%

Seminole

$

51,050

$

584 $

(149)

$

50,616

99.10%

Spalding

$

344,281

$

6,255

$

3,373

$

334,654

97.20%

Stephens

$

167,577

$

5,305

$

464

$

161,809

96.60%

Stewart

$

32,909

$

861 $

(81)

$

32,129

97.60%

Sumter

$

158,645

$

8,443

$

148

$

150,053

94.60%

Talbot
31

$

50,237

$

1,206

$

666

$

48,366

96.30%

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 4 Continued Comparison of Tax Collections for Tax Year 2005

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Taliaferro

$

17,994

$

1,093

$

292

$

16,609

92.30%

Tattnall

$

76,852

$

5,832

$

480

$

70,541

91.80%

Taylor

$

45,513

$

1,352

$

141

$

44,020

96.70%

Telfair

$

57,389

$

5,062

$

88

$

52,240

91.00%

Terrell

$

50,123

$

1,223

$

397

$

48,503

96.80%

Thomas

$

263,192

$

8,737 $

(1,429)

$

255,884

97.20%

Tift

$

220,121

$

1,570 $

(290)

$

218,841

99.40%

Toombs

$

118,217

$

3,629

$

303

$

114,285

96.70%

Towns

$

185,797

$

12,713

$

413

$

172,671

92.90%

Treutlen

$

23,350

$

1,190

$

325

$

21,835

93.50%

Troup

$

421,794

$

1,246

$

13,050

$

407,497

96.60%

Turner

$

42,736

$

392

$

873

$

41,472

97.00%

Twiggs

$

51,777

$

2,834

$

1,576

$

47,367

91.50%

Union

$

196,891

$

4,540

$

511

$

191,840

97.40%

Upson

$

158,602

$

5,919

$

8,050

$

144,633

91.20%

Walker

$

315,851

$

14,826

$

6,016

$

295,009

93.40%

Walton

$

619,703

$

3,993 $

(95)

$

615,804

99.40%

Ware

$

154,391

$

4,668

$

3,739

$

145,983

94.60%

Warren

$

33,433

$

1,332

$

337

$

31,764

95.00%

Washington

$

154,218

$

1,369

$

1,967

$

150,882

97.80%

Wayne

$

157,919

$

12,188

$

356

$

145,375

92.10%

Webster

$

13,929

$

419

$

104

$

13,406

96.20%

Wheeler

$

23,710

$

2,261

$

110

$

21,339

90.00%

White

$

214,353

$

2,175

$

386

$

211,792

98.80%

Whitfield

$

748,381

$

17,674

$

4,720

$

725,987

97.00%

Wilcox

$

34,316

$

673

$

63

$

33,580

97.90%

32

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 4 Continued Comparison of Tax Collections for Tax Year 2005

County
Wilkes Wilkinson Worth Total

State Tax from Digest

$

68,558

$

84,590

$ 102,554

$ 73,154,073

Delinquent Tax Amount

$

988

$

3,317

$

1,804

$ 2,507,584

Tax Errored and Relieved

$

188

$

1,612

$

405

$ 733,294

Adjusted State Tax

$

67,382

$

79,660

$ 100,345

$ 69,913,196

Percent of Tax Collected
98.30% 94.20% 97.80% 95.60%

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).

33

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 5 Comparison of Tax Collections for Tax Year 2006

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Appling

$

155,544

$

1,964

$ 153,580

98.70%

Atkinson

$

30,825

$

1,178

$

1,501

$

28,147

91.30%

Bacon

$

49,921

$

2,215

$

130

$

47,576

95.30%

Baker

$

29,852

$

382 $

(317)

$

29,786

99.80%

Baldwin

$

261,190

$

3,915

$

1,307

$ 255,968

98.00%

Banks

$

132,691

$

5,224

$

566

$ 126,901

95.60%

Barrow

$

443,533

$

19,933

$

253

$ 423,348

95.40%

Bartow

$

727,983

$

21,199 $

(5,635)

$ 712,419

97.90%

Ben Hill

$

88,384

$

14,954

$

13

$

73,416

83.10%

Berrien

$

81,020

$

2,290

$

3,974

$

74,756

92.30%

Bibb

$

964,982

$

16,000

$

7,200

$ 941,782

97.60%

Bleckley

$

53,900

$

4,743

$

290

$

48,867

90.70%

Brantley

$

70,791

$

4,601 $

(224)

$

66,413

93.80%

Brooks

$

88,224

$

1,723

$

268

$

86,233

97.70%

Bryan

$

270,444

$

5,593

$

139

$ 264,713

97.90%

Bulloch

$

354,921

$

3,318

$

589

$ 351,014

98.90%

Burke

$

399,537

$

10,683

$

651

$ 388,203

97.20%

Butts

$

174,483

$

4,085

$

13,039

$ 157,358

90.20%

Calhoun

$

24,289

$

3,603

$

32

$

20,654

85.00%

Camden

$

308,013

$

12,000

$

300

$ 295,713

96.00%

Candler

$

53,135

$

3,067

$

1,632

$

48,436

91.20%

Carroll

$

654,703

$

17,233

$

278

$ 637,191

97.30%

Catoosa

$

385,211

$

10,619

$

1,180

$ 373,411

96.90%

Charlton

$

60,234

$

2,800

$

300

$

57,134

94.90%

Chatham

$ 2,792,846

$

39,888

$

19,708

$ 2,733,250

97.90%

Chattahoochee

$

13,430

$

510

$

241

$

12,679

94.40%

34

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 5 Continued Comparison of Tax Collections for Tax Year 2006

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Chattooga

$

136,021

$

4,200

$

3,100

$

128,721

94.60%

Cherokee

$ 1,842,109

$

18,665

$

26,168

$ 1,797,276

97.60%

Clarke

$

828,064

$

9,734

$

5,128

$

813,201

98.20%

Clay

$

22,387

$

128

$

679

$

21,580

96.40%

Clayton

$ 2,110,504

$

36,824

$

17,271

$ 2,056,409

97.40%

Clinch

$

41,402

$

435

$

3,640

$

37,326

90.20%

Cobb

$ 7,291,875

$

64,187

$

102,459

$ 7,125,229

97.70%

Coffee

$

195,614

$

5,608

$

68

$

189,938

97.10%

Colquitt

$

190,023

$

85

$

10,431

$

179,506

94.50%

Columbia

$

859,090

$

14,708

$

2,403

$

841,978

98.00%

Cook

$

83,170

$

2,400

$

650

$

80,120

96.30%

Coweta

$

960,666

$

85,788

$

3,937

$

870,941

90.70%

Crawford

$

58,700

$

4,677

$

540

$

53,482

91.10%

Crisp

$

125,859

$

5,112

$

3,385

$

117,361

93.20%

Dade

$

107,999

$

9,148

$

1,429

$

97,422

90.20%

Dawson

$

304,584

$

12,912

$

1,700

$

289,972

95.20%

Decatur

$

171,994

$

800

$

700

$

170,494

99.10%

Dekalb

$ 6,248,241

$

307,106

$

128,145

$ 5,812,991

93.00%

Dodge

$

94,675

$

11,823

$

1,041

$

81,811

86.40%

Dooly

$

59,924

$

2,800

$

200

$

56,924

95.00%

Dougherty

$

475,158

$

3,883

$

2,115

$

469,160

98.70%

Douglas

$

976,065

$

24,967

$

4,498

$

946,601

97.00%

Early

$

77,870

$

1,071

$

4,973

$

71,826

92.20%

Echols

$

26,943

$

300

$

100

$

26,543

98.50%

Effingham

$

337,084

$

12,184 $

(257)

$

325,156

96.50%

Elbert
35

$

123,331

$

4,430

$

974

$

117,926

95.60%

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 5 Continued Comparison of Tax Collections for Tax Year 2006

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Emanuel

$

105,457

$

2,586 $

(13)

$

102,885

97.60%

Evans

$

51,539

$

1,721

$

190

$

49,628

96.30%

Fannin

$

221,533

$

13,903

$

1,945

$

205,684

92.80%

Fayette

$ 1,256,408

$

22,054 $

(1,203)

$ 1,235,556

98.30%

Floyd

$

710,975

$

18,648

$

7,248

$

685,079

96.40%

Forsyth

$ 2,023,809

$

34,048

$

9,426

$ 1,980,335

97.90%

Franklin

$

167,624

$

8,349

$

1,564

$

157,711

94.10%

Fulton

$ 11,772,112

$

670,590

$

276,451

$ 10,825,071

92.00%

Gilmer

$

291,161

$

18,702

$

2,348

$

270,110

92.80%

Glascock

$

15,984

$

76 $

(136)

$

16,043

100.40%

Glynn

$ 1,186,678

$

28,925

$

2,430

$ 1,155,323

97.40%

Gordon

$

364,091

$

18,544

$

1,090

$

344,458

94.60%

Grady

$

145,494

$

1,350

$

2,293

$

141,850

97.50%

Greene

$

361,035

$

7,819

$

6,812

$

346,403

95.90%

Gwinnett

$ 7,306,274

$

331,517

$

113,297

$ 6,861,461

93.90%

Habersham

$

304,284

$

14,650

$

859

$

288,775

94.90%

Hall

$ 1,382,105

$

26,155

$

2,916

$ 1,353,033

97.90%

Hancock

$

71,067

$

5,948

$

359

$

64,760

91.10%

Haralson

$

168,041

$

4,615

$

370

$

163,056

97.00%

Harris

$

241,646

$

2,491 $

(83)

$

239,238

99.00%

Hart

$

245,695

$

15,061

$

8,739

$

221,896

90.30%

Heard

$

126,274

$

3,319

$

27,313

$

95,642

75.70%

Henry

$ 1,581,824

$

44,078

$

5,019

$ 1,532,727

96.90%

Houston

$

840,470

$

15,552

$

20,847

$

804,071

95.70%

Irwin

$

47,696

$

400

$

350

$

46,946

98.40%

Jackson

$

464,631

$

23,851

$

5,996

$

434,784

93.60%

36

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 5 Continued Comparison of Tax Collections for Tax Year 2006

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Jasper

$

108,236

$

9,333

$

1,499

$

97,405

90.00%

Jeff Davis

$

64,978

$

2,030 $

(126)

$

63,074

97.10%

Jefferson

$

101,392

$

2,373

$

501

$

98,518

97.20%

Jenkins

$

38,360

$

435

$

238

$

37,686

98.20%

Johnson

$

34,775

$

1,075

$

121

$

33,579

96.60%

Jones

$

160,442

$

2,356

$

12,186

$

145,901

90.90%

Lamar

$

103,254

$

7,798

$

65

$

95,390

92.40%

Lanier

$

26,071

$

1,000

$

400

$

24,671

94.60%

Laurens

$

289,939

$

8,552

$

3,919

$

277,468

95.70%

Lee

$

198,666

$

2,794

$

6,725

$

189,147

95.20%

Liberty

$

242,044

$

12,187

$

3,250

$

226,607

93.60%

Lincoln

$

66,542

$

3,695

$

355

$

62,493

93.90%

Long

$

31,558

$

4,595

$

228

$

26,735

84.70%

Lowndes

$

618,546

$

18,000

$

2,500

$

598,046

96.70%

Lumpkin

$

236,476

$

7,960

$

645

$

227,871

96.40%

Macon

$

77,183

$

7,319

$

3,388

$

66,476

86.10%

Madison

$

156,494

$

11,120

$

1,329

$

144,045

92.00%

Marion

$

48,730

$

267

$

765

$

47,697

97.90%

McDuffie

$

125,942

$

2,599

$

100

$

123,244

97.90%

McIntosh

$

108,542

$

9,342

$

671

$

98,529

90.80%

Meriwether

$

124,541

$

7,508

$

1,740

$

115,293

92.60%

Miller

$

37,488

$

332 $

(40)

$

37,196

99.20%

Mitchell

$

124,162

$

2,065

$

1,123

$

120,974

97.40%

Monroe

$

492,961

$

17,045

$

193,962

$

281,955

57.20%

Montgomery

$

39,709

$

3,608

$

1,364

$

34,738

87.50%

Morgan
37

$

184,887

$

4,854

$

665

$

179,368

97.00%

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 5 Continued Comparison of Tax Collections for Tax Year 2006

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Murray

$ 234,261

$

8,827 $

(995)

$ 226,430

96.70%

Muscogee

$ 1,073,005

$

19,923

$

16,917

$ 1,036,165

96.60%

Newton

$ 652,728

$

3,975

$

2,817

$ 645,936

99.00%

Oconee

$ 339,268

$

2,815

$

208

$ 336,245

99.10%

Oglethorpe

$ 105,504

$

5,211

$

922

$

99,371

94.20%

Paulding

$ 945,750

$

22,371

$

22,490

$ 900,889

95.30%

Peach

$ 133,258

$

7,589

$

363

$ 125,307

94.00%

Pickens

$ 313,212

$

26,580

$

374

$ 286,258

91.40%

Pierce

$

88,838

$

4,379

$

778

$

83,680

94.20%

Pike

$ 114,496

$

7,587

$

659

$ 106,250

92.80%

Polk

$ 230,875

$

11,677

$

4,379

$ 214,820

93.00%

Pulaski

$

57,258

$

755

$

66

$

56,437

98.60%

Putnam

$ 334,115

$

3,063 $

(1,791)

$ 332,842

99.60%

Quitman

$

18,453

$

205

$

472

$

17,777

96.30%

Rabun

$ 329,391

$

6,847

$

4,585

$ 317,959

96.50%

Randolph

$

46,681

$

1,759

$

196

$

44,726

95.80%

Richmond

$ 1,086,652

$

65,769

$

3,506

$ 1,017,377

93.60%

Rockdale

$ 669,753

$

33,201

$

202

$ 636,350

95.00%

Schley

$

21,005

$

531

$

1,050

$

19,423

92.50%

Screven

$ 100,304

$

4,079

$

397

$

95,828

95.50%

Seminole

$

54,458

$

651 $

(11)

$

53,818

98.80%

Spalding

$ 358,783

$

7,057

$

1,781

$ 349,946

97.50%

Stephens

$ 175,772

$

3,360

$

3,147

$ 169,265

96.30%

Stewart

$

33,105

$

282

$

70

$

32,753

98.90%

Sumter

$ 173,347

$

5,443 $

(501)

$ 168,405

97.10%

Talbot

$

57,906

$

1,160

$

2,471

$

54,275

93.70%

38

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 5 Continued Comparison of Tax Collections for Tax Year 2006

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Taliaferro

$

17,565

$

762

$

204

$

16,599

94.50%

Tattnall

$

79,533

$

3,528 $

(9)

$

76,014

95.60%

Taylor

$

45,120

$

3,752 $

(533)

$

41,901

92.90%

Telfair

$

66,776

$

4,500

$

90

$

62,186

93.10%

Terrell

$

51,012

$

1,510

$

122

$

49,380

96.80%

Thomas

$

272,828

$

4,408

$

200

$

268,220

98.30%

Tift

$

237,161

$

2,108 $

(127)

$

235,180

99.20%

Toombs

$

118,217

$

3,629

$

303

$

114,285

96.70%

Towns

$

195,060

$

8,517 $

(158)

$

186,700

95.70%

Treutlen

$

29,184

$

1,625 $

(43)

$

27,601

94.60%

Troup

$

431,853

$

603

$

5,807

$

425,443

98.50%

Turner

$

44,129

$

1,090

$

57

$

42,981

97.40%

Twiggs

$

49,505

$

2,838

$

159

$

46,507

93.90%

Union

$

303,309

$

14,424 $

(1,721)

$

290,606

95.80%

Upson

$

164,846

$

7,326

$

9,262

$

148,258

89.90%

Walker

$

339,781

$

12,632

$

1,174

$

325,974

95.90%

Walton

$

688,021

$

4,446 $

(877)

$

684,452

99.50%

Ware

$

159,595

$

4,724

$

389

$

154,483

96.80%

Warren

$

40,312

$

2,474 $

(697)

$

38,535

95.60%

Washington

$

157,700

$

2,876

$

1,312

$

153,512

97.30%

Wayne

$

142,910

$

12,538

$

505

$

129,867

90.90%

Webster

$

14,095

$

362

$

47

$

13,686

97.10%

Wheeler

$

31,007

$

5,253

$

333

$

25,421

82.00%

White

$

226,491

$

3,593

$

193

$

222,706

98.30%

Whitfield

$

799,517

$

36,221

$

2,570

$

760,726

95.10%

Wilcox
39

$

34,601

$

600

$

100

$

33,901

98.00%

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 5 Continued Comparison of Tax Collections for Tax Year 2006

County
Wilkes Wilkinson Worth Total

State Tax from Digest

$

83,836

$

85,588

$ 102,855

$ 80,475,849

Delinquent Tax Amount

$

2,165

$

3,945

$

1,500

$ 2,751,939

Tax Errored and Relieved

$

5,239

$

405

$

400

$ 1,196,154

Adjusted State Tax

$

76,432

$

81,239

$ 100,955

$ 76,527,756

Percent of Tax Collected
91.20% 94.90% 98.20% 95.10%

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).

40

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 6 Comparison of Tax Collections for Tax Year 2007

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Appling

$

158,808

$

48,672 $

(2,134)

$

95,553

61.72%

Atkinson

$

31,591

$

848

$

1,680

$

29,063

92.00%

Bacon

$

49,104

$

2,358 $

(587)

$

47,333

96.39%

Baker

$

30,123

$

127

$

131

$

29,865

99.14%

Baldwin

$

254,738

$

3,915

$

1,307

$

255,968

98.00%

Banks

$ 134,104

$

5,224

$

566

$

126,901

95.60%

Barrow

$ 482,348

$

19,933

$

253

$

423,348

95.40%

Bartow

$ 750,040

$

21,199 $

(5,635)

$

712,419

97.90%

Ben Hill

$

90,274

$

3,606

$

373

$

86,294

95.59%

Berrien

$

82,439

$

12,960

$

1,001

$

68,478

83.06%

Bibb

$ 932,606

$

16,984

$

12,692

$

902,929

96.81%

Bleckley

$

51,534

$

1,309

$

377

$

49,847

96.72%

Brantley

$

77,205

$

5,133

$

3,129

$

68,943

89.30%

Brooks

$

81,379

$

2,198 $

(2,878)

$

80,699

99.16%

Bryan

$ 285,512

$

7,547

$

1,107

$

276,858

96.96%

Bulloch

$

409,061

$

10,704

$

153

$

398,205

97.35%

Burke

$ 406,696

$

14,670

$

425

$

391,601

96.29%

Butts

$ 158,748

$

6,076

$

516

$

152,156

95.84%

Calhoun

$

35,119

$

1,411

$

489

$

33,219

94.59%

Camden

$

402,458

$

11,831

$

7,581

$

383,045

95.18%

Candler

$

53,842

$

3,714

$

71

$

50,058

92.97%

Carroll

$

656,451

$

22,361

$

1,761

$

632,329

96.32%

Catoosa

$ 362,558

$

16,097

$

1,042

$

345,419

95.27%

Charlton

$

76,345

$

1,876

$

4,512

$

69,958

91.63%

Chatham

$ 2,990,194

$

75,545

$

58,756

$ 2,855,893

95.50%

Chattahoochee

$

15,123

$

550

$

122

$

14,451

95.56%

41

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 6 Continued Comparison of Tax Collections for Tax Year 2007

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Chattooga

$

134,039

$

5,650

$

1,324

$

127,065

94.79%

Cherokee

$ 1,953,936

$

36,290

$

3,522

$ 1,914,123

97.96%

Clarke

$

812,796

$

9,782

$

5,727

$

797,286

98.09%

Clay

$

20,910

$

133

$

179

$

20,598

98.51%

Clayton

$ 2,128,492

$

70,981

$

34,859

$ 2,022,652

95.02%

Clinch

$

62,476

$

991

$

4,903

$

56,582

90.57%

Cobb

$ 7,345,936

$

83,196

$

135,864

$ 7,126,876

97.01%

Coffee

$

203,338

$

7,395

$

4,215

$

191,727

94.29%

Colquitt

$

198,498

$

182

$

9,670

$

188,646

95.04%

Columbia

$

926,726

$

19,227

$

5,294

$

902,205

97.35%

Cook

$

80,541

$

2,161

$

566

$

77,814

96.61%

Coweta

$ 1,003,163

$

40,295

$

40,688

$

922,181

91.92%

Crawford

$

70,202

$

5,061

$

495

$

64,646

92.08%

Crisp

$

128,735

$

6,205

$

1,952

$

120,579

93.66%

Dade

$

102,394

$

7,403

$

1,119

$

93,872

91.67%

Dawson

$

315,472

$

8,128

$

576

$

306,769

97.24%

Decatur

$

187,405

$

7,530

$

1,800

$

178,076

95.02%

Dekalb

$ 6,159,271

$

42,264

$

142,703

$ 5,974,304

96.99%

Dodge

$

93,206

$

6,620

$

362

$

86,224

92.50%

Dooly

$

67,270

$

2,403

$

4,495

$

60,372

89.75%

Dougherty

$

537,947

$

8,614

$

10,216

$

519,116

96.50%

Douglas

$ 1,037,795

$

40,798

$

15,573

$

981,424

94.56%

Early

$

112,434

$

2,918

$

4,861

$

104,655

93.08%

Echols

$

24,814

$

400

$

159

$

24,256

97.75%

Effingham

$

394,349

$

24,327 $

(2,952)

$

372,973

94.58%

Elbert

$

120,180

$

2,987

$

878

$

116,315

96.78%

42

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 6 Continued Comparison of Tax Collections for Tax Year 2007

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Emanuel

$

104,672

$

2,249

$

955

$

101,468

96.94%

Evans

$

55,946

$

1,672 $

(52)

$

54,326

97.10%

Fannin

$

252,561

$

7,726

$

3,098

$

241,737

95.71%

Fayette

$ 1,203,042

$

42,949

$

13,173

$ 1,146,920

95.33%

Floyd

$

674,159

$

16,749

$

7,248

$

650,162

96.44%

Forsyth

$ 2,109,650

$

42,106

$

19,011

$ 2,048,532

97.10%

Franklin

$

157,212

$

5,010

$

6,621

$

150,590

95.79%

Fulton

$ 12,895,805

$

501,085

$

422,642

$ 11,972,078

92.83%

Gilmer

$

298,869

$

11,011

$

7,719

$

280,140

93.73%

Glascock

$

20,477

$

484 $

(42)

$

20,035

97.84%

Glynn

$ 1,343,834

$

58,586

$

573

$ 1,284,675

95.59%

Gordon

$

356,133

$

22,381

$

2,056

$

331,696

93.13%

Grady

$

144,523

$

2,504

$

1,653

$

140,365

97.12%

Greene

$

369,924

$

5,864

$

117

$

363,943

98.38%

Gwinnett

$ 7,646,140

$

120,566

$

114,602

$ 7,410,972

96.92%

Habersham

$

288,078

$

15,008

$

2,427

$

270,643

93.94%

Hall

$ 1,639,603

$

27,166

$

23,330

$ 1,589,107

96.92%

Hancock

$

74,746

$

6,934

$

1,748

$

66,065

88.39%

Haralson

$

167,205

$

4,509

$

932

$

161,764

96.74%

Harris

$

277,401

$

3,555 $

(1,894)

$

275,740

99.40%

Hart

$

217,368

$

12,000

$

2,643

$

202,724

93.26%

Heard

$

134,374

$

3,866

$

32,103

$

98,405

73.23%

Henry

$ 1,615,784

$

71,642

$

8,505

$ 1,535,637

95.03%

Houston

$

843,300

$

32,282 $

(2,255)

$

813,273

96.43%

Irwin

$

50,087

$

1,587

$

211

$

48,289

96.41%

Jackson
43

$

539,354

$

26,224

$

5,406

$

507,723

94.14%

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 6 Continued Comparison of Tax Collections for Tax Year 2007

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Jasper

$ 111,197

$

7,317 $

(449)

$ 104,330

93.82%

Jeff Davis

$

64,979

$

7,648

$

512

$

56,819

87.44%

Jefferson

$ 106,096

$

3,312

$

2,226

$ 100,558

94.78%

Jenkins

$

56,812

$

2,124

$

124

$

54,563

96.04%

Johnson

$

40,277

$

1,682

$

270

$

38,325

95.15%

Jones

$ 189,078

$

7,436

$

2,289

$ 179,353

94.86%

Lamar

$ 103,633

$

4,392

$

620

$

98,621

95.16%

Lanier

$

40,815

$

2,229

$

488

$

38,098

93.34%

Laurens

$ 287,215

$

8,700

$

3,641

$ 274,874

95.70%

Lee

$ 205,550

$

1,570

$

7,335

$ 196,645

95.67%

Liberty

$ 299,380

$

37,162

$

9,861

$ 252,357

84.29%

Lincoln

$

72,029

$

5,455

$

1,096

$

65,478

90.90%

Long

$

54,858

$

5,507

$

596

$

48,755

88.87%

Lowndes

$ 640,532

$

14,760

$

7,648

$ 618,125

96.50%

Lumpkin

$ 287,194

$

20,888

$

2,917

$ 263,390

91.71%

Macon

$

82,071

$

7,978

$

4,573

$

69,520

84.70%

Madison

$ 160,504

$

11,183

$

1,097

$ 148,223

92.35%

Marion

$

56,205

$

1,274

$

344

$

54,587

97.12%

McDuffie

$ 128,889

$

1,476

$

1,285

$ 126,128

97.86%

McIntosh

$ 120,486

$

11,330

$

2,917

$ 106,239

88.17%

Meriwether

$ 119,672

$

4,099

$

2,314

$ 113,259

94.64%

Miller

$

37,888

$

563

$

205

$

37,121

97.97%

Mitchell

$ 119,301

$

2,015

$

723

$ 116,563

97.71%

Monroe

$ 296,857

$

14,308

$

582

$ 281,967

94.98%

Montgomery

$

49,505

$

1,780

$

663

$

47,062

95.06%

Morgan

$ 243,700

$

9,870

$

868

$ 232,961

95.59%

44

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 6 Continued Comparison of Tax Collections for Tax Year 2007

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Murray

$

237,947

$

7,647

$

3,503

$

226,798

95.31%

Muscogee

$ 1,119,736

$

30,115

$

12,834

$ 1,076,787

96.16%

Newton

$

704,161

$

11,451

$

3,592

$

689,118

97.86%

Oconee

$

374,632

$

9,370

$

726

$

364,535

97.30%

Oglethorpe

$

101,602

$

5,100 $

(2)

$

96,504

94.98%

Paulding

$

995,375

$

41,598

$

15,118

$

938,659

94.30%

Peach

$

132,697

$

10,065 $

(230)

$

122,862

92.58%

Pickens

$

311,677

$

13,269

$

1,208

$

297,200

95.35%

Pierce

$

92,462

$

5,213

$

982

$

86,267

93.30%

Pike

$

113,441

$

4,011

$

953

$

108,477

95.62%

Polk

$

219,822

$

6,398

$

3,826

$

209,598

95.34%

Pulaski

$

57,552

$

681

$

157

$

56,714

98.54%

Putnam

$

357,624

$

4,481 $

(1,096)

$

354,240

99.05%

Quitman

$

18,199

$

466

$

49

$

17,684

97.17%

Rabun

$

397,879

$

13,130 $

(21,771)

$

406,521

102.17%

Randolph

$

46,068

$

852

$

-

$

45,216

98.15%

Richmond

$ 1,048,627

$

17,723

$

12,865

$ 1,018,627

97.08%

Rockdale

$

704,677

$

41,117

$

669

$

662,891

94.07%

Schley

$

20,313

$

266

$

171

$

19,876

97.85%

Screven

$

96,959

$

3,580

$

325

$

93,054

95.97%

Seminole

$

55,224

$

567

$

223

$

54,434

98.57%

Spalding

$

349,360

$

12,737

$

5,083

$

331,540

94.89%

Stephens

$

163,218

$

3,306

$

1,438

$

158,474

97.09%

Stewart

$

34,471

$

869 $

(116)

$

33,719

97.82%

Sumter

$

171,888

$

4,904

$

385

$

166,599

96.92%

Talbot
45

$

55,525

$

1,134

$

1,827

$

52,564

94.66%

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 6 Continued Comparison of Tax Collections for Tax Year 2007

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Taliaferro

$

16,829

$

1,673

$

33

$

15,123

89.86%

Tattnall

$

81,927

$

4,644

$

3,477

$

73,806

90.09%

Taylor

$

44,983

$

3,505

$

113

$

41,365

91.95%

Telfair

$

65,731

$

9,553

$

225

$

55,953

85.12%

Terrell

$

58,164

$

1,520

$

183

$

56,461

97.07%

Thomas

$

278,430

$

3,962

$

1,328

$

273,140

98.10%

Tift

$

236,540

$

3,587

$

1,331

$

231,623

97.92%

Toombs

$

142,758

$

7,195

$

1,454

$

134,108

93.94%

Towns

$

220,238

$

13,099

$

1,759

$

205,381

93.25%

Treutlen

$

27,491

$

1,356

$

40

$

26,095

94.92%

Troup

$

437,207

$

1,337

$

2,538

$

433,331

99.11%

Turner

$

44,715

$

1,116

$

17

$

43,583

97.47%

Twiggs

$

48,099

$

3,111

$

2,089

$

42,899

89.19%

Union

$

301,871

$

27,042

$

922

$

273,907

90.73%

Upson

$

160,068

$

7,042

$

7,760

$

145,266

90.75%

Walker

$

321,531

$

14,243

$

3,106

$

304,183

94.60%

Walton

$

693,608

$

16,632

$

1,501

$

675,476

97.39%

Ware

$

164,477

$

5,636

$

6,625

$

152,216

92.55%

Warren

$

39,568

$

1,431

$

717

$

37,420

94.57%

Washington

$

180,002

$

2,666

$

3,411

$

173,924

96.62%

Wayne

$

136,609

$

6,886

$

354

$

129,370

94.70%

Webster

$

22,553

$

606

$

313

$

21,635

95.93%

Wheeler

$

29,803

$

3,982

$

117

$

25,704

86.25%

White

$

256,156

$

5,651

$

1,708

$

248,797

97.12%

Whitfield

$

833,811

$

30,249

$

8,629

$

794,933

95.33%

Wilcox

$

35,025

$

580

$

445

$

34,001

97.08%

46

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 6 Continued Comparison of Tax Collections for Tax Year 2007

County
Wilkes Wilkinson Worth Total

State Tax from Digest

$

76,625

$

87,776

$ 103,560

$ 83,862,986

Delinquent Tax Amount

$

1,296

$

5,249

$

2,176

$ 2,437,636

Tax Errored and Relieved

$

1,005

$

1,154

$

590

$ 1,340,930

Adjusted State Tax

$

74,324

$

81,372

$ 100,794

$ 80,018,247

Percent of Tax Collected
97.00% 92.70% 97.33% 95.42%

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).

47

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 7 Comparison of Tax Collections for Tax Year 2008

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Appling

$

159,542

$

3,890 $

(338)

$

155,990

97.77%

Atkinson

$

33,855

$

925

$

1,768

$

31,162

92.05%

Bacon

$

51,985

$

2,467

$

578

$

48,940

94.14%

Baker

$

30,178

$

250

$

92

$

29,836

98.87%

Baldwin

$

264,794

$

9,594

$

2,325

$

252,875

95.50%

Banks

$

146,269

$

17,078

$

1,404

$

127,787

87.36%

Barrow

$

506,241

$

29,181

$

2,773

$

474,287

93.69%

Bartow

$

789,242

$

22,823

$

13,088

$

753,331

95.45%

Ben Hill

$

91,341

$

5,108

$

2

$

86,231

94.41%

Berrien

$

80,919

$

2,215

$

4,733

$

73,971

91.41%

Bibb

$

940,221

$

20,922

$

9,579

$

909,720

96.76%

Bleckley

$

66,353

$

1,854

$

287

$

64,212

96.77%

Brantley

$

79,361

$

6,221

$

1,347

$

71,793

90.46%

Brooks

$

120,280

$

4,530

$

744

$

115,006

95.62%

Bryan

$

307,116

$

27,287

$

2,360

$

277,469

90.35%

Bulloch

$

434,021

$

11,736

$

373

$

421,912

97.21%

Burke

$

402,318

$

5,404

$

538

$

396,376

98.52%

Butts

$

160,441

$

8,590

$

731

$

151,120

94.19%

Calhoun

$

31,863

$

934

$

465

$

30,464

95.61%

Camden

$

444,595

$

33,441

$

1,048

$

410,106

92.24%

Candler

$

56,127

$

4,848

$

144

$

51,135

91.11%

Carroll

$

684,072

$

26,948

$

1,755

$

655,368

95.80%

Catoosa

$

375,703

$

12,244

$

1,469

$

361,990

96.35%

Charlton

$

82,684

$

4,197

$

2,616

$

75,872

91.76%

Chatham

$ 3,215,661

$

75,545

$

58,756

$ 3,081,360

95.82%

Chattahoochee

$

15,318

$

37

$

122

$

15,159

98.96%

48

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 7 Continued Comparison of Tax Collections for Tax Year 2008

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Chattooga

$

142,644

$

5,579

$

7,659

$

129,407

90.72%

Cherokee

$ 2,056,929

$

63,599

$

6,704

$ 1,986,625

96.58%

Clarke

$

854,074

$

14,251

$

3,660

$

836,163

97.90%

Clay

$

27,974

$

352

$

357

$

27,265

97.47%

Clayton

$ 2,183,528

$

103,626

$

23,086

$ 2,056,816

94.20%

Clinch

$

64,230

$

1,179

$

6,670

$

56,381

87.78%

Cobb

$ 7,656,089

$

72,390

$

72,592

$ 7,511,106

98.11%

Coffee

$

207,341

$

5,344

$

1,626

$

200,371

96.64%

Colquitt

$

220,340

$

796

$

11,522

$

208,022

94.41%

Columbia

$

991,461

$

9,362

$

4,517

$

977,583

98.60%

Cook

$

87,156

$

1,729

$

566

$

84,861

97.37%

Coweta

$ 1,046,275

$

55,227

$

33,522

$

957,526

91.52%

Crawford

$

71,563

$

3,391

$

560

$

67,612

94.48%

Crisp

$

132,799

$

7,363

$

3,099

$

122,337

92.12%

Dade

$

108,032

$

8,572

$

855

$

98,605

91.27%

Dawson

$

357,972

$

14,999 $

(700)

$

343,673

96.01%

Decatur

$

220,552

$

4,529

$

2,885

$

213,138

96.64%

Dekalb

$ 6,125,278

$

128,686

$

142,703

$ 5,853,889

95.57%

Dodge

$

95,829

$

6,950

$

213

$

88,666

92.53%

Dooly

$

67,648

$

2,971

$

4,525

$

60,152

88.92%

Dougherty

$

540,229

$

5,705

$

6,458

$

528,066

97.75%

Douglas

$ 1,080,835

$

89,182

$

3,297

$

988,356

91.44%

Early

$

107,178

$

2,154

$

4,916

$

100,108

93.40%

Echols

$

24,972

$

805 $

(87)

$

24,254

97.12%

Effingham

$

417,732

$

25,344

$

3,767

$

388,620

93.03%

Elbert
49

$

131,877

$

4,968

$

6,059

$

120,851

91.64%

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 7 Continued Comparison of Tax Collections for Tax Year 2008

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Emanuel

$

108,037

$

2,963

$

853

$ 104,221

96.47%

Evans

$

60,189

$

2,552

$

157

$

57,480

95.50%

Fannin

$

268,093

$

22,032

$

764

$ 245,297

91.50%

Fayette

$ 1,227,969

$

37,869

$

2,338

$ 1,187,762

96.73%

Floyd

$

689,611

$

18,982

$

4,062

$ 666,567

96.66%

Forsyth

$ 2,289,987

$

76,928

$

26,766

$ 2,186,293

95.47%

Franklin

$

158,345

$

4,800

$

1,380

$ 152,164

96.10%

Fulton *

$ 13,780,964

$

584,408

$

-

$ 13,196,556

95.76%

Gilmer

$

389,634

$

34,076

$

3,832

$ 351,727

90.27%

Glascock

$

19,360

$

420 $

(296)

$

19,235

99.35%

Glynn

$ 1,448,868

$

46,876

$

573

$ 1,401,419

96.73%

Gordon

$

416,177

$

29,082

$

3,070

$ 384,025

92.27%

Grady

$

144,968

$

3,639

$

481

$ 140,848

97.16%

Greene

$

405,736

$

12,051

$

336

$ 393,348

96.95%

Gwinnett

$ 8,046,716

$

190,133

$ 124,416

$ 7,732,167

96.09%

Habersham

$

315,022

$

14,221

$

3,733

$ 297,069

94.30%

Hall

$ 1,669,841

$

36,436

$

13,644

$ 1,619,761

97.00%

Hancock

$

77,009

$

8,098

$

2,008

$

66,903

86.88%

Haralson

$

180,640

$

7,083

$

1,551

$ 172,005

95.22%

Harris

$

328,080

$

5,114

$

4,977

$ 317,989

96.92%

Hart

$

223,570

$

11,976

$

2,049

$ 209,546

93.73%

Heard

$

140,765

$

4,175

$

31,945

$ 104,645

74.34%

Henry

$ 1,740,532

$

71,642

$

8,505

$ 1,660,386

95.40%

Houston

$

884,458

$

30,685

$

578

$ 853,195

96.47%

Irwin

$

52,078

$

1,123

$

216

$

50,739

97.43%

Jackson

$

579,474

$

40,998

$

3,236

$ 535,241

92.37%

50

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 7 Continued Comparison of Tax Collections for Tax Year 2008

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Jasper

$

114,465

$

7,725

$

1,129

$

105,612

92.27%

Jeff Davis

$

66,037

$

2,733

$

607

$

62,697

94.94%

Jefferson

$

102,733

$

4,015

$

1,178

$

97,540

94.95%

Jenkins

$

53,924

$

1,233 $

(225)

$

52,915

98.13%

Johnson

$

41,098

$

2,064

$

44

$

38,990

94.87%

Jones

$

204,418

$

4,055

$

3,078

$

197,285

96.51%

Lamar

$

114,699

$

3,889 $

(411)

$

111,221

96.97%

Lanier

$

41,316

$

2,865

$

176

$

38,275

92.64%

Laurens

$

297,338

$

9,777

$

4,668

$

282,893

95.14%

Lee

$

212,112

$

4,474

$

3,305

$

204,333

96.33%

Liberty

$

296,791

$

19,027

$

5,006

$

272,758

91.90%

Lincoln

$

76,450

$

4,561

$

878

$

71,011

92.89%

Long

$

56,357

$

2,790

$

218

$

53,349

94.66%

Lowndes

$

668,032

$

22,460

$

3,393

$

642,179

96.13%

Lumpkin

$

285,919

$

17,422

$

205

$

268,292

93.83%

Macon

$

79,689

$

4,705

$

1,864

$

73,120

91.76%

Madison

$

158,333

$

14,386

$

1,008

$

142,940

90.28%

Marion

$

58,108

$

1,973

$

489

$

55,646

95.76%

McDuffie

$

144,338

$

95

$

2,049

$

142,195

98.51%

McIntosh

$

133,229

$

3,976

$

1,399

$

127,854

95.97%

Meriwether

$

122,747

$

8,592

$

2,084

$

112,072

91.30%

Miller

$

41,402

$

563

$

205

$

40,635

98.15%

Mitchell

$

130,066

$

2,420

$

848

$

126,798

97.49%

Monroe

$

368,186

$

17,994 $

(3,085)

$

353,277

95.95%

Montgomery

$

49,282

$

2,704

$

131

$

46,447

94.25%

Morgan
51

$

234,765

$

11,035

$

1,187

$

222,543

94.79%

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 7 Continued Comparison of Tax Collections for Tax Year 2008

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Murray

$

243,054

$

9,626

$

661

$ 232,767

95.77%

Muscogee

$ 1,182,194

$

30,115

$

12,834

$ 1,139,245

96.37%

Newton

$

685,772

$

11,451

$

3,592

$ 670,729

97.81%

Oconee

$

403,786

$

12,292

$

2,058

$ 389,436

96.45%

Oglethorpe

$

102,963

$

6,278

$

565

$

96,120

93.35%

Paulding

$ 1,042,556

$

54,869

$

21,301

$

966,386

92.69%

Peach

$

143,535

$

9,755

$

549

$ 133,231

92.82%

Pickens

$

346,920

$

18,655

$

1,775

$ 326,490

94.11%

Pierce

$

95,642

$

6,177

$

748

$

88,717

92.76%

Pike

$

114,785

$

6,041

$

860

$ 107,884

93.99%

Polk

$

232,377

$

9,482

$

9,442

$ 213,453

91.86%

Pulaski

$

58,955

$

5,623

$

32

$

53,300

90.41%

Putnam

$

380,798

$

11,721 $

(128)

$ 369,205

96.96%

Quitman

$

23,542

$

1,274

$

10

$

22,258

94.55%

Rabun

$

430,776

$

10,733

$

1,051

$ 418,992

97.26%

Randolph

$

45,724

$

976

$

5

$

44,744

97.86%

Richmond

$ 1,108,981

$

38,271

$

14,797

$ 1,055,914

95.21%

Rockdale

$

687,405

$

48,737 $

(612)

$ 639,280

93.00%

Schley

$

21,340

$

749 $

(235)

$

20,826

97.59%

Screven

$

99,493

$

4,836 $

(43)

$

94,699

95.18%

Seminole

$

61,355

$

1,011

$

515

$

59,829

97.51%

Spalding

$

359,614

$

17,786

$

1,566

$ 340,262

94.62%

Stephens

$

172,867

$

7,539

$

1,741

$ 163,586

94.63%

Stewart

$

35,003

$

932

$

7

$

34,064

97.32%

Sumter

$

170,623

$

6,770

$

1,148

$ 162,705

95.36%

Talbot

$

54,155

$

1,268

$

601

$

52,285

96.55%

52

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 7 Continued Comparison of Tax Collections for Tax Year 2008

County

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

Percent of Tax Collected

Taliaferro

$

21,540

$

1,434

$

2,532

$

17,573

81.59%

Tattnall

$

103,914

$

6,599

$

2,121

$

95,194

91.61%

Taylor

$

54,845

$

4,246

$

664

$

49,935

91.05%

Telfair

$

64,646

$

8,243 $

(100)

$

56,503

87.40%

Terrell

$

59,011

$

1,603

$

136

$

57,272

97.05%

Thomas

$

400,091

$

12,881

$

5,613

$

381,597

95.38%

Tift

$ 237,407

$

3,677

$

117

$

233,613

98.40%

Toombs

$

146,197

$

8,018

$

564

$

137,614

94.13%

Towns

$

231,623

$

18,804

$

1,307

$

211,511

91.32%

Treutlen

$

27,582

$

1,567

$

206

$

25,808

93.57%

Troup

$

465,960

$

119

$

2,960

$

462,881

99.34%

Turner

$

52,226

$

2,555

$

219

$

49,452

94.69%

Twiggs

$

48,637

$

2,426

$

1,778

$

44,434

91.36%

Union

$

309,307

$

19,759

$

296

$

289,251

93.52%

Upson

$

174,082

$

7,630

$

10,022

$

156,429

89.86%

Walker

$

330,742

$

16,998

$

1,098

$

312,646

94.53%

Walton

$

716,978

$

31,615

$

1,255

$

684,108

95.42%

Ware

$

167,244

$

5,509

$

2,545

$

159,190

95.18%

Warren

$

38,926

$

1,948 $

(24)

$

37,002

95.06%

Washington

$

187,732

$

4,576

$

551

$

182,605

97.27%

Wayne

$

200,473

$

55,721

$

534

$

144,218

71.94%

Webster

$

21,810

$

535

$

153

$

21,122

96.85%

Wheeler

$

31,867

$

4,659

$

307

$

26,901

84.42%

White

$ 258,131

$

7,583

$

421

$

250,127

96.90%

Whitfield

$ 863,212

$

64,080

$

7,361

$

791,771

91.72%

Wilcox
53

$

35,096

$

1,192

$

49

$

33,855

96.46%

Comparison of State Tax Collections to Digest

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 7 Continued Comparison of Tax Collections for Tax Year 2008

County
Wilkes Wilkinson Worth Total

State Tax from Digest

$

81,337

$

89,802

$ 107,571

$ 88,221,202

* Temporary Collection order

Delinquent Tax Amount

$

3,181

$

3,745

$

2,195

$ 3,089,287

Tax Errored and Relieved

$

733

$

1,307

$

872

$ 852,828

Adjusted State Tax

$

77,422

$

84,750

$ 104,504

$ 84,279,087

Percent of Tax Collected
95.19% 94.37% 97.15% 95.53%

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).

54

Performance Reviews of County Board of Tax Assessors

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
Performance Reviews of County Boards of Tax Assessors
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 tax assessors or chief appraisers in counties other than the county being reviewed. Once appointed, the Performance Review Board performs a thorough and complete investigation of the board of tax assessors, including the technical competency of appraisal techniques and compliance with state law and regulations, and issues a report of its findings to the governing authority. The governing authority may use the results of the Performance Review Report as grounds for removal of any or all members of the board of tax assessors. Bibb, 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 2000.
55

Performance Reviews of County Board of Tax Assessors

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

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, which 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.

List of Counties Where Performance Reviews Occurred

2000 Floyd Murray Stephens

2001 Chatham
Upson

2003 Douglas Johnson Richmond

2004 Dade Hart Liberty Madison

2005 Charlton Gilmer
Ware Wheeler

2006 Bibb Fulton Habersham Lamar Morgan Whitfield

2007 Brantley Crawford Telfair

2008 Jefferson

2009 Camden
Jones Effingham

56

Public Utilities

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
Public Utilities
O.C.G.A. 48-2-18 requires the Commissioner to annually propose assessments for public utility property and to ensure that these properties are assessed at the same overall average assessment level as other property in the county. Each utility company is required to annually return their properties indicating location, description, type of property and valuation. The Commissioner's staff inspects these returns to ensure the accuracy of each utility company's declarations and the State Board of Equalization must approve the digest of public utility values and equalization ratios prior to notification to the counties and the public utility companies. The State Board of Equalization at the time the 2009 digest was approved was comprised of Revenue Commissioner Bart L. Graham, State Auditor Russell Hinton, and Steve Stancil, Director of the State Properties Commission. In determining each county's proposed assessed public utility values for 2009, the Commissioner utilized the equalization ratios developed by the State Auditor based on the results of the sales ratio study performed on the 2008 tax digest. This method ensures that proposed public utility values are set at the same overall average assessment level as other properties. Once the State Board of Equalization approved these values, proposed equalization ratios and assessments were issued to the counties and utility companies. Each county board of tax assessors then determined the final assessment of utility properties by either accepting the State's proposed equalization ratio or substituting their own upon issuing assessment notices to the utility companies.
57

Public Utilities

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

The Department continues to be engaged in litigation as a result of public utility companies appealing their valuations. Discussions with public utility industry representatives continue 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.
The Department appraised these properties utilizing recognized and publicly available financial reference data to determine the reported net worth of public utility companies in an effort to eliminate bias, concerning the actual unit value of each company. These nationally recognized financial sources included Reuters, Standard & Poor's, Ibbotson, and Value Line, making the process less subjective and more transparent.
Figure 14: Change in Public Utility Digest Value shows the history of the public utility digest since 2003. Overall the public utility tax digest has increased 11.69% since 2003.

Billions

Change in Public Utility Digest Value (Billions)

40.00

35.00 30.00

28.24

25.00

20.00

15.00

2003

28.18 2004

29.21 2005

31.53 2006

31.57 2007

31.74 2008

31.54 2009

58

Public Utilities

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Figure 15: Trend of Average Proposed Public Utility Equalization Ratios below shows the trend of the statewide proposed public utility equalization ratios. This graph indicates that the average proposed public utility ratio dropped and was at the lowest level since 2003 which indicates that overall the counties values are not as close to market value as they were in prior years.

Trends of Average Proposed Public Utility Equalization Ratios

50.00

45.00

40.00

35.00 30.00

37.55

25.00

2003

36.69

38.38

37.78

2004

2005

2006

37.40 37.44

2007

2008

36.40 2009

Figure 16: Number of Public Utility Companies by Year below shows the numbers of companies that are centrally assessed on an annual basis.

250
245
240
235 237
230
225 2003

Number of Public Utilities by Year
243

241 2004

2005

236 2006

230 2007

229 2008

229 2009

59

Public Utilities

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 8: 2009 Public Utility Proposed Equalization Ratios on the next two pages shows each county 2009 proposed equalization ratio for assessment of the public utility properties.

2009 Proposed Equalization Ratios for Public Utility Properties

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

Proposed Ratio 36.85 37.34 34.02 30.03 36.15 31.52 37.58 38.13 38.97 35.94 30.12 40.12 34.63 39.01 37.45 38.67 39.33 36.86 37.55 37.39 39.25 38.08 36.01 33.98

County

Proposed Ratio

Chatham

39.19

Chattahoochee

39.01

Chattooga

34.20

Cherokee

37.87

Clarke

39.10

Clay

39.27

Clayton

38.35

Clinch

36.04

Cobb

37.97

Coffee

38.08

Colquitt

38.59

Columbia

39.00

Cook

36.11

Coweta

35.68

Crawford

34.95

Crisp

33.69

Dade

39.06

Dawson

38.56

Decatur

37.00

Dekalb

36.45

Dodge

39.20

Dooly

32.91

Dougherty

36.89

Douglas

38.10

County
Early Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris

Proposed Ratio 38.92 36.30 39.46 38.61 36.61 39.18 37.03 37.30 38.91 37.76 36.46 36.54 38.93 31.05 36.77 36.20 38.05 39.18 38.50 37.46 36.02 23.56 33.03 39.44

County
Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion

Proposed Ratio 29.52 37.54 37.75 36.23 34.64 36.30 39.95 29.54 35.43 33.56 38.87 38.90 38.05 38.41 32.87 35.61 37.19 39.11 38.89 35.19 39.85 36.16 37.60 36.58

60

Public Utilities

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 8 Continued 2009 Proposed Equalization Ratios for Public Utility Properties

County
McDuffie McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens

Proposed Ratio 39.81 28.37 31.13 36.53 36.82 39.35 40.30 38.36 37.39 39.25 37.64 38.98 35.22 37.70 36.42 38.34

County
Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart

Proposed Ratio 32.66 34.11 37.39 37.44 39.31 37.11 37.15 32.33 36.40 38.90 25.23 38.00 35.83 34.84 35.08 31.56

County
Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union

Proposed Ratio 34.77 33.96 33.24 38.87 39.26 32.94 37.31 39.56 37.41 38.77 36.97 30.32 37.32 38.92 32.47 36.17

County
Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Average

Proposed Ratio 36.50 35.30 36.91 35.36 33.62 34.52 38.04 35.80 37.31 37.44 38.53 34.56 36.46 30.84 28.04 36.40

61

Preferential Agricultural Assessment

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
Preferential Agricultural Assessment
In the 1983 legislative session, O.C.G.A. 48-5-7.1 was passed establishing preferential assessment of tangible real property devoted to bona fide agricultural purposes. By statute, all real property is assessed at 40% of fair market value. However, the 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 assessment creates a tax shift8 from those taxpayers taking advantage of this special assessment program to those taxpayers who cannot qualify for special treatment, in the same manner as any exemption for one class of taxpayers shifts the tax burden to another class of property owners. In making application for preferential assessment, qualifying taxpayers must sign a covenant (contract) agreeing to continuously maintain the property in agricultural pursuits for a period of 10 years. Transfers of ownership are allowed, provided the property is transferred to another qualifying entity that agrees to continue the property in agricultural pursuits for the remainder of the covenant period. Otherwise, the covenant has been breached and a penalty imposed. Penalties range from 5 times the tax savings if the breach occurs during the first year of the covenant, to a minimum of 3 times the tax savings if the breach occurs during the tenth year of the covenant.
8 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, taxpayers in the preferential tax assessment program are afforded an exemption equal to the difference between an assessment of 40% of fair market value and 30% of fair market value, while the property of residential, commercial, industrial, and other classes of taxpayers is assessed at 40% of fair market value only. As a consequence, the other classes of taxpayers are bearing more of the tax burden.
62

Preferential Agricultural Assessment

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 9: Preferential Agricultural Assessment Fiscal Impact shows the total number of parcels and the total dollar tax shift, and the percentage change of each category since 1990. The number of parcels that were in the program was highest in 1996 and while the number of properties enrolled in this program has been steadily declining since that time.

Preferential Agricultural Assessment Fiscal Impact

Year
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Parcels
19,947 23,086 23,243 18,388 17,836 22,226 23,501 23,915 23,340 22,634 22,449 20,582 18,302 16,435 13,549 13,020 11,168
8,755 7,274

Percent Change
15.70% 0.68% -20.89% -3.00% 24.61% 5.74% 1.76% -2.40% -3.02% -0.82% -8.32% -11.02% -10.20% -17.56% -3.90% -14.22% -21.61% -16.92%

Total Value Eliminated $ 176,780,216 $ 204,261,412 $ 180,985,796 $ 145,151,076 $ 137,170,751 $ 165,278,063 $ 174,157,485 $ 181,350,311 $ 189,169,970 $ 191,204,332 $ 191,352,938 $ 195,076,035 $ 182,041,147 $ 177,696,254 $ 158,588,308 $ 194,743,119 $ 193,012,297 $ 153,927,964 $ 139,281,934

Percent Change
15.55% -11.40% -19.80% -5.50% 20.49% 5.37% 4.13% 4.31% 1.08% 0.08% 1.95% -6.68% -2.39% -10.75% 22.80% -0.89% -20.25% -9.51%

Total Tax Shift $ 4,010,259 $ 4,657,783 $ 4,232,187 $ 3,542,375 $ 3,362,403 $ 4,249,807 $ 4,410,076 $ 4,654,542 $ 4,701,626 $ 4,760,183 $ 4,824,066 $ 5,011,186 $ 4,768,802 $ 4,803,802 $ 4,304,327 $ 4,270,954 $ 4,175,105 $ 3,983,907 $ 3,636,463

Percent Change
16.10% -9.14% -16.30% -5.08% 26.39% 3.77% 5.54% 1.01% 1.25% 1.34% 3.88% -4.84% 0.73% -10.40% -0.78% -2.24% -4.58% -8.72%

63

Preferential Agricultural Assessment

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 10: Preferential Agricultural Assessment for 2008 illustrates a county-by-county breakdown of the preferential agricultural assessment local impact analysis for 2008.

Preferential Agricultural Assessment for 2008

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

Parcel Count
533 75
173 264
1 9 1 40 23 28 26 21 27 123 11 10 71 5 170 15 28 31 5 9

Assessed Value Eliminated

$ 2,902,984

$ 1,377,475

$ 1,735,453

$ 5,048,418

$

56,660

$ 141,585

$

22,960

$ 668,523

$ 332,153

$ 1,291,548

$

78,600

$ 523,107

$ 288,196

$ 5,354,233

$ 159,800

$ 319,750

$ 2,219,960

$ 230,233

$ 3,699,828

$ 385,230

$ 695,033

$ 450,177

$

56,182

$ 242,356

State Tax Shift

$

726

$

344

$

434

$ 1,262

$

14

$

35

$

6

$

167

$

83

$

323

$

20

$

131

$

72

$ 1,339

$

40

$

80

$

555

$

58

$

925

$

96

$

174

$

113

$

14

$

61

County Tax Shift

$ 37,594

$ 23,914

$ 24,253

$ 49,339

$

490

$ 1,176

$

214

$ 5,278

$ 4,534

$ 23,248

$

918

$ 5,834

$ 6,363

$ 51,646

$ 1,199

$ 3,338

$ 13,906

$ 3,549

$ 45,195

$ 4,507

$ 6,965

$ 3,827

$

287

$ 3,342

School Tax Shift

$ 42,587

$ 20,402

$ 25,164

$ 73,606

$

911

$ 1,875

$

425

$ 11,967

$ 5,125

$ 18,082

$ 1,556

$ 6,016

$ 3,899

$ 66,580

$ 2,163

$ 3,166

$ 28,304

$ 4,030

$ 57,347

$ 5,682

$ 8,589

$ 8,148

$

942

$ 3,933

Total Tax Shift

$ 80,907

$ 44,660

$ 49,851

$ 124,207

$ 1,415

$ 3,086

$

645

$ 17,412

$ 9,742

$ 41,653

$ 2,494

$ 11,981

$ 10,334

$ 119,565

$ 3,402

$ 6,584

$ 42,765

$ 7,637

$ 103,467

$ 10,285

$ 15,728

$ 12,088

$ 1,243

$ 7,336

64

Preferential Agricultural Assessment

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 10 Continued Preferential Agricultural Assessment for 2008

County

Parcel Count

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

Chatham

-

$

-

$

-

$

-

$

-

$

-

Chattahoochee

6

$

96,738

$

24

$

836

$

1,587

$

2,447

Chattooga

1

$

15,008

$

4

$

126

$

147

$

277

Cherokee

-

$

-

$

-

$

-

$

-

$

-

Clarke

-

$

-

$

-

$

-

$

-

$

-

Clay

36

$ 659,240

$

165

$ 9,972

$

7,911

$ 18,048

Clayton

-

$

-

$

-

$

-

$

-

$

-

Clinch

42

$ 722,056

$

181

$ 7,913

$ 11,323

$ 19,417

Cobb

-

$

-

$

-

$

-

$

-

$

-

Coffee

54

$ 1,450,057

$

363

$ 11,379

$ 22,061

$ 33,803

Colquitt

11

$ 530,098

$

133

$ 6,922

$

4,486

$ 11,541

Columbia

19

$ 554,447

$

139

$ 4,392

$

9,475

$ 14,006

Cook

26

$ 776,752

$

194

$ 7,430

$ 12,545

$ 20,169

Coweta

1

$

18,228

$

5

$

127

$

339

$

471

Crawford

54

$ 1,194,465

$

299

$ 15,780

$ 14,776

$ 30,855

Crisp

63

$ 753,992

$

188

$ 8,105

$ 12,403

$ 20,696

Dade

20

$ 296,581

$

74

$ 1,907

$

3,684

$

5,665

Dawson

-

$

-

$

-

$

-

$

-

$

-

Decatur

172

$ 5,403,049

$ 1,351

$ 46,250

$ 63,270

$ 110,871

Dekalb

1

$

50,050

$

13

$

498

$

1,150

$

1,661

Dodge

78

$ 1,499,064

$

375

$ 14,616

$ 14,541

$ 29,532

Dooly

117

$ 1,568,887

$

392

$ 28,067

$ 23,442

$ 51,901

Dougherty

19

$ 1,369,541

$

342

$ 16,289

$ 25,261

$ 41,892

Douglas

1

$

27,743

$

7

$

217

$

547

$

771

Early

189

$ 4,308,000

$ 1,077

$ 45,433

$ 64,620

$ 111,130

Echols
65

38

$ 649,119

$

162

$ 9,737

$ 12,710

$ 22,609

Preferential Agricultural Assessment

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 10 Continued Preferential Agricultural Assessment for 2008

County

Parcel Count

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

Effingham

5

$ 120,516

$

30

$ 1,067

$

2,005

$ 3,102

Elbert

11

$ 503,540

$

126

$ 4,899

$

8,059

$ 13,084

Emanuel

60

$ 1,307,602

$

327

$ 13,362

$ 14,384

$ 28,073

Evans

103

$ 1,531,983

$

383

$ 12,930

$ 18,384

$ 31,697

Fannin

-

$

-

$

-

$

-

$

-

$

-

Fayette

-

$

-

$

-

$

-

$

-

$

-

Floyd

12

$ 270,108

$

68

$ 2,368

$

5,021

$ 7,457

Forsyth

2

$

53,830

$

13

$

271

$

905

$ 1,189

Franklin

-

$

-

$

-

$

-

$

-

$

-

Fulton

5

$ 124,240

$

31

$ 1,277

$

2,038

$ 3,346

Gilmer

2

$

49,160

$

12

$

246

$

659

$

917

Glascock

23

$ 399,430

$

100

$ 5,748

$

5,149

$ 10,997

Glynn

1

$

2,490

$

1

$

14

$

38

$

53

Gordon

78

$ 927,471

$

232

$ 8,837

$ 16,231

$ 25,300

Grady

90

$ 3,410,746

$

853

$ 35,813

$ 43,999

$ 80,665

Greene

5

$ 365,497

$

91

$ 1,802

$

3,655

$ 5,548

Gwinnett

-

$

-

$

-

$

-

$

-

$

-

Habersham

34

$ 679,216

$

170

$ 5,271

$

9,068

$ 14,509

Hall

-

$

-

$

-

$

-

$

-

$

-

Hancock

182

$ 2,454,055

$

614

$ 55,192

$ 41,474

$ 97,280

Haralson

11

$ 664,327

$

166

$ 7,328

$ 10,516

$ 18,010

Harris

14

$ 551,081

$

138

$ 3,384

$

9,126

$ 12,648

Hart

3

$

38,032

$

10

$

162

$

522

$

694

Heard

7

$ 198,562

$

50

$ 1,378

$

3,032

$ 4,460

Henry

4

$

78,190

$

20

$

858

$

1,803

$ 2,681

Houston

13

$ 1,470,130

$

368

$ 13,893

$ 18,333

$ 32,594

66

Preferential Agricultural Assessment

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 10 Continued Preferential Agricultural Assessment for 2008

County

Parcel Count

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

Irwin

143

$ 2,001,973

$

500

$ 24,776

$ 31,411

$ 56,687

Jackson

7

$ 145,076

$

36

$ 1,249

$

3,192

$ 4,477

Jasper

7

$ 354,300

$

89

$ 4,103

$

5,431

$ 9,623

Jeff Davis

113

$ 1,248,358

$

312

$ 14,943

$ 15,917

$ 31,172

Jefferson

14

$ 431,132

$

108

$ 5,605

$

6,036

$ 11,749

Jenkins

315

$ 7,261,647 $ 1,815

$ 76,610

$ 93,675

$ 172,100

Johnson

12

$ 254,436

$

64

$ 2,963

$

2,550

$ 5,577

Jones

2

$

26,589

$

7

$

354

$

426

$

787

Lamar

8

$ 629,986

$

157

$ 5,633

$

9,954

$ 15,744

Lanier

38

$ 1,089,150

$

272

$ 14,246

$ 18,690

$ 33,208

Laurens

38

$ 796,220

$

199

$ 5,016

$

9,506

$ 14,721

Lee

19

$ 1,767,770

$

442

$ 22,567

$ 27,224

$ 50,233

Liberty

20

$ 246,288

$

62

$ 2,951

$

3,842

$ 6,855

Lincoln

2

$ 104,040

$

26

$ 1,009

$

1,548

$ 2,583

Long

16

$ 597,430

$

149

$ 7,802

$

6,850

$ 14,801

Lowndes

-

$

-

$

-

$

-

$

-

$

-

Lumpkin

1

$

19,240

$

5

$

133

$

228

$

366

Macon

46

$ 1,086,180

$

272

$ 11,742

$ 19,551

$ 31,565

Madison

40

$ 658,093

$

165

$ 7,381

$ 11,725

$ 19,271

Marion

65

$ 1,660,991

$

415

$ 10,836

$ 27,609

$ 38,860

McDuffie

13

$ 295,912

$

74

$ 2,308

$

5,087

$ 7,469

McIntosh

6

$ 160,233

$

40

$ 2,001

$

2,041

$ 4,082

Meriwether

22

$ 896,531

$

224

$ 10,953

$ 16,138

$ 27,315

Miller

46

$ 753,485

$

188

$ 16,103

$ 12,237

$ 28,528

Mitchell

68

$ 1,717,983

$

429

$ 31,506

$ 22,160

$ 54,095

Monroe
67

1

$

4,880

$

1

$

46

$

64

$

111

Preferential Agricultural Assessment

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 10 Continued Preferential Agricultural Assessment for 2008

County

Parcel Count

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

Montgomery

49

$ 687,448

$

172

$ 7,440

$

8,318

$ 15,930

Morgan

5

$ 231,122

$

58

$ 1,930

$

2,941

$ 4,929

Murray

6

$ 132,230

$

33

$

767

$

2,050

$ 2,850

Muscogee

10

$

90,286

$

23

$ 1,397

$

2,110

$ 3,530

Newton

1

$

12,240

$

3

$

119

$

235

$

357

Oconee

-

$

-

$

-

$

-

$

-

$

-

Oglethorpe

30

$ 1,047,808

$

262

$ 8,093

$ 20,554

$ 28,909

Paulding

1

$ 484,101

$

121

$ 3,389

$ 10,588

$ 14,098

Peach

12

$ 178,080

$

45

$ 2,560

$

2,753

$ 5,358

Pickens

1

$

20,360

$

5

$

120

$

295

$

420

Pierce

39

$ 677,871

$

169

$ 4,643

$ 10,507

$ 15,319

Pike

-

$

-

$

-

$

-

$

-

$

-

Polk

-

$

-

$

-

$

-

$

-

$

-

Pulaski

27

$ 500,650

$

125

$ 6,360

$

6,182

$ 12,667

Putnam

1

$

30,948

$

8

$

133

$

305

$

446

Quitman

7

$ 119,776

$

30

$ 1,428

$

1,657

$ 3,115

Rabun

-

$

-

$

-

$

-

$

-

$

-

Randolph

101

$ 1,657,004

$

414

$ 18,409

$ 26,678

$ 45,501

Richmond

3

$

16,240

$

4

$

132

$

314

$

450

Rockdale

15

$ 230,100

$

58

$ 3,389

$

4,832

$ 8,279

Schley

185

$ 1,943,969

$

486

$ 26,885

$ 39,638

$ 67,009

Screven

236

$ 5,161,972

$ 1,290

$ 50,329

$ 67,106

$ 118,725

Seminole

54

$ 2,171,510

$

543

$ 29,142

$ 24,994

$ 54,679

Spalding

2

$

37,895

$

9

$

526

$

712

$ 1,247

Stephens

-

$

-

$

-

$

-

$

-

$

-

Stewart

53

$ 627,755

$

157

$ 7,998

$

7,820

$ 15,975

68

Preferential Agricultural Assessment

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 10 Continued Preferential Agricultural Assessment for 2008

County

Parcel Count

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

Sumter

63

$ 1,695,907

$

424

$ 20,665

$ 29,734

$ 50,823

Talbot

34

$ 546,162

$

137

$ 8,766

$

7,526

$ 16,429

Taliaferro

102

$ 1,595,550

$

399

$ 25,687

$ 20,742

$ 46,828

Tattnall

134

$ 1,830,850

$

458

$ 23,733

$ 21,055

$ 45,246

Taylor

26

$ 542,293

$

136

$ 4,463

$

6,551

$ 11,150

Telfair

189

$ 2,120,846

$

530

$ 27,951

$ 34,633

$ 63,114

Terrell

50

$ 1,112,137

$

278

$ 16,460

$ 17,220

$ 33,958

Thomas

22

$ 4,395,616 $ 1,099

$ 24,787

$ 53,846

$ 79,732

Tift

1

$

11,300

$

3

$

117

$

169

$

289

Toombs

218

$ 2,086,485

$

522

$ 17,806

$ 23,714

$ 42,042

Towns

-

$

-

$

-

$

-

$

-

$

-

Treutlen

27

$ 747,610

$

187

$ 9,261

$

8,971

$ 18,419

Troup

8

$ 118,369

$

30

$ 1,250

$

2,231

$ 3,511

Turner

37

$ 748,178

$

187

$ 11,985

$ 10,474

$ 22,646

Twiggs

20

$ 184,903

$

46

$ 3,421

$

3,698

$ 7,165

Union

2

$

65,304

$

16

$

323

$

581

$

920

Upson

2

$ 195,926

$

49

$ 2,492

$

2,802

$ 5,343

Walker

19

$ 337,433

$

84

$ 1,496

$

5,888

$ 7,468

Walton

8

$ 281,833

$

70

$ 2,834

$

5,620

$ 8,524

Ware

376

$ 2,024,089

$

506

$ 33,497

$ 30,452

$ 64,455

Warren

38

$ 695,431

$

174

$ 8,519

$ 13,144

$ 21,837

Washington

55

$ 2,019,247

$

505

$ 17,022

$ 35,010

$ 52,537

Wayne

105

$ 2,005,087

$

501

$ 29,014

$ 33,084

$ 62,599

Webster

42

$ 851,480

$

213

$ 8,948

$ 14,806

$ 23,967

Wheeler

65

$ 948,775

$

237

$ 15,618

$ 14,706

$ 30,561

White
69

5

$

65,197

$

16

$

599

$

977

$ 1,592

Preferential Agricultural Assessment

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 10 Continued Preferential Agricultural Assessment for 2008

County
Whitfield Wilcox Wilkes Wilkinson Worth Total

Parcel Count
2 244
92 19 57 7,274

Assessed Value Eliminated

$

20,180

$ 2,123,360

$ 2,296,588

$ 673,968

$ 1,250,777

$ 139,281,934

State Tax Shift

$

5

$

531

$

574

$

168

$

313

$ 34,827

County Tax Shift

$

102

$ 38,751

$ 21,572

$ 9,058

$ 14,584

$ 1,591,818

School Tax Shift

$

298

$ 26,776

$ 38,468

$ 13,021

$ 18,762

$ 2,009,818

Total Tax Shift

$

405

$ 66,058

$ 60,614

$ 22,247

$ 33,659

$ 3,636,463

70

Preferential Agricultural Assessment
Millions

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Figure 17: Preferential Agricultural Total Tax Dollar below illustrates the amount of revenue shift and value removed as a result of the Preferential Agricultural Assessment program for the last 10 years.

Preferential Agricultural Total Tax Dollar Shift (Millions)

$10.0

$8.0

$4.8

$4.8

$6.0

$4.3

$4.2

$3.6

$4.0

$4.8

$5.0

$4.8

$4.3

$4.0

$2.0

$1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Figure 18: Preferential Agricultural Assessed Value Eliminated below illustrates the amount of revenue shift and value removed as a result of the Preferential Agricultural Assessment program for the last 10 years.

Millions

Preferential Agricultural Assessed Value Eliminated (Millions)

$360.0

$300.0

$240.0 $180.0 $120.0
$60.0

$191.2

$195.1

$178.4

$194.7

$153.9

$191.4

$182.0

$158.6

$193.0

$139.3

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

71

Conservation Use Valuation

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
Conservation Use Valuation
In 1991 the Legislature embraced the "current use" valuation concept. This bill provided for the assessment for ad valorem tax purposes of certain qualifying properties based on current use value, rather than fair market value. The bill also provided for the Commissioner to annually develop a table of current use values to be used in all counties. It is based upon a legislated formula which takes into account the amount of income the land is capable of producing when growing certain crops and timber and factors found in market data using only farmer-to-farmer land sales. The data is grouped into nine agricultural districts in Georgia. Unlike the Preferential Agricultural Assessment Program in which assessments are based on 30% of fair market value rather than 40%, the valuation of property in Conservation Use Covenants is most significant in the urban areas of north Georgia and other parts of the State where strong residential and commercial development is occurring. As a result, agricultural landowners' tax savings are greatest in these transitional areas. The effect of this special assessment program is a tax shift9 from those taxpayers taking advantage of this special assessment program to those taxpayers who cannot qualify for special treatment, just as any exemption for one class of taxpayers shifts the tax burden to other classes of taxpayers. Several reports, graphs, and charts are being included in this report to show the fiscal impact of Conservation Use Valuation.
9 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, the other classes of taxpayers are bearing more of the tax burden.
72

Conservation Use Valuation

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 11: Conservation Use Fiscal Impact below represents the 10 counties, ranked by total tax shift, most affected by Conservation Use Assessment. The table lists, by county, the number of applications (parcel count), assessed value eliminated from the digest, amount of tax shift for each of the tax types, and the total tax shift. The amount in these 10 counties accounts for approximately 25% of the total amount of tax shift statewide.

Conservation Use Fiscal Impact

County
Morgan Cherokee Oconee Gwinnet Hall Paulding Jasper Walton Forsyth Lumpkin

Real Parcel
1,588 1,892 1,695 1,102 2,129 1,339 1,464
990 731 1,258

Assessed Value Eliminated
$ 361,565,785 $ 316,356,600 $ 290,917,486 $ 221,423,490 $ 296,878,863 $ 181,494,310 $ 189,993,605 $ 166,908,752 $ 212,238,464 $ 238,724,457

State Tax Shift $ 90,391 $ 79,089 $ 72,729 $ 55,356 $ 74,220 $ 45,374 $ 47,498 $ 41,727 $ 53,060 $ 59,681

County Tax Shift $ 3,019,074 $ 1,385,649 $ 1,951,102 $ 2,254,091 $ 1,855,493 $ 1,270,460 $ 2,190,729 $ 1,675,759 $ 1,067,559 $ 1,645,860

School Tax Shift $ 4,600,563 $ 5,963,322 $ 5,091,056 $ 4,527,677 $ 4,835,409 $ 3,969,644 $ 2,912,602 $ 3,238,974 $ 3,568,365 $ 2,826,498

Total Tax Shift $ 7,710,028 $ 7,428,060 $ 7,114,887 $ 6,837,124 $ 6,765,122 $ 5,285,478 $ 5,150,829 $ 4,956,460 $ 4,688,984 $ 4,532,039

73

Conservation Use Valuation

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 12: Conservation Use Valuation Assessment for Tax Year 2008 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.

Conservation Use Valuation Assessment for Tax Year 2008

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

Real Parcel

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

55 $

290,372 $

73 $

3,760 $

4,260 $

8,093

857 $

14,980,499 $

3,745 $

260,076 $

221,876 $

485,697

225 $

2,689,473 $

672 $

37,585 $

38,997 $

77,254

72 $

2,374,220 $

594 $

23,196 $

34,616 $

58,406

695 $

42,844,722 $

10,711 $

370,178 $

688,515 $ 1,069,404

1,355 $ 126,137,824 $

31,534 $ 1,047,448 $ 1,670,569 $ 2,749,551

1,311 $ 139,554,313 $

34,889 $ 1,301,077 $ 2,581,755 $ 3,917,721

1,029 $

42,204,854 $

10,551 $

333,549 $

735,637 $ 1,079,737

354 $

9,047,022 $

2,262 $

123,492 $

139,596 $

265,350

1,752 $

77,486,601 $

19,372 $ 1,394,759 $ 1,084,812 $ 2,498,943

216 $

3,926,679 $

982 $

45,840 $

77,744 $

124,566

521 $

26,502,776 $

6,626 $

295,559 $

304,782 $

606,967

709 $

19,995,509 $

4,999 $

441,745 $

270,539 $

717,283

1,159 $ 146,077,987 $

36,519 $ 1,408,997 $ 1,816,480 $ 3,261,996

271 $

13,599,144 $

3,400 $

100,567 $

184,092 $

288,059

2,185 $

72,898,560 $

18,225 $

761,061 $

721,696 $ 1,500,982

1,681 $ 123,029,673 $

30,757 $

771,082 $ 1,568,628 $ 2,370,467

1,086 $

93,368,417 $

23,342 $ 1,439,087 $ 1,634,508 $ 3,096,937

353 $

31,778,694 $

7,945 $

388,112 $

492,570 $

888,627

250 $

10,152,394 $

2,538 $

118,783 $

149,748 $

271,069

921 $

43,403,569 $

10,851 $

435,195 $

536,381 $

982,427

2,118 $

58,205,139 $

14,551 $

494,113 $ 1,044,659 $ 1,553,323

445 $

32,581,408 $

8,145 $

166,556 $

546,488 $

721,189

74

Conservation Use Valuation

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 12 Continued Conservation Use Valuation Assessment for Tax Year 2008

County

Real Parcel

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

Charlton

607 $

41,302,689 $

10,326 $

569,564 $

670,343 $ 1,250,233

Chatham

113 $

61,545,706 $

15,386 $

648,507 $

824,959 $ 1,488,852

Chattahoochee

60 $

3,866,069 $

967 $

33,403 $

63,404 $

97,774

Chattooga

956 $

62,888,913 $

15,722 $

530,439 $

610,296 $ 1,156,457

Cherokee

1,892 $ 316,356,600 $

79,089 $ 1,385,649 $ 5,963,322 $ 7,428,060

Clarke

246 $

24,599,363 $

6,150 $

318,562 $

491,987 $

816,699

Clay

395 $

26,872,658 $

6,718 $

406,503 $

322,472 $

735,693

Clayton

124 $

10,106,710 $

2,527 $

90,576 $

200,477 $

293,580

Clinch

316 $

11,924,787 $

2,981 $

130,684 $

187,005 $

320,670

Cobb

507 $

80,533,248 $

20,133 $

566,954 $ 1,513,016 $ 2,100,103

Coffee

1,876 $ 139,763,068 $

34,941 $ 1,096,721 $ 2,126,355 $ 3,258,017

Colquitt

2,138 $ 120,881,594 $

30,220 $ 1,571,929 $ 1,023,021 $ 2,625,170

Columbia

4,049 $

85,364,902 $

21,341 $

676,261 $ 1,458,886 $ 2,156,488

Cook

934 $

58,124,028 $

14,531 $

555,956 $

938,703 $ 1,509,190

Coweta

2,230 $ 139,010,283 $

34,753 $

971,778 $ 2,584,201 $ 3,590,732

Crawford

530 $

23,727,190 $

5,932 $

313,500 $

293,505 $

612,937

Crisp

825 $

30,700,332 $

7,675 $

329,998 $

505,020 $

842,693

Dade

399 $

21,758,839 $

5,440 $

140,068 $

270,245 $

415,753

Dawson

763 $ 178,469,750 $

44,617 $ 1,452,387 $ 2,506,786 $ 4,003,790

Decatur

1,192 $ 183,233,411 $

45,808 $ 1,568,478 $ 2,145,663 $ 3,759,949

Dekalb

10 $

363,862 $

91 $

3,620 $

8,362 $

12,073

Dodge

1,416 $

52,523,079 $

13,131 $

512,100 $

509,474 $ 1,034,705

Dooly

1,152 $

24,986,757 $

6,247 $

447,013 $

373,352 $

826,612

Dougherty

146 $

16,089,148 $

4,022 $

191,364 $

296,764 $

492,150

Douglas

292 $

33,279,045 $

8,320 $

260,442 $

655,597 $

924,359

Early
75

1,203 $

71,031,098 $

17,758 $

749,312 $ 1,065,466 $ 1,832,536

Conservation Use Valuation

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 12 Continued Conservation Use Valuation Assessment for Tax Year 2008

County
Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard

Real Parcel

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

224 $

6,465,210 $

1,616 $

96,978 $

126,589 $

225,183

1,387 $

36,778,653 $

9,195 $

325,638 $

611,923 $

946,756

1,271 $

60,316,527 $

15,079 $

587,053 $

965,366 $ 1,567,498

1,692 $

55,810,980 $

13,953 $

570,332 $

613,921 $ 1,198,206

171 $

7,168,709 $

1,792 $

60,680 $

86,025 $

148,497

1,275 $ 105,705,587 $

26,426 $

545,441 $ 1,363,602 $ 1,935,469

461 $

37,303,608 $

9,326 $

271,556 $

892,302 $ 1,173,184

1,805 $

62,033,372 $

15,508 $

543,847 $ 1,148,471 $ 1,707,826

731 $ 212,238,464 $

53,060 $ 1,067,559 $ 3,568,365 $ 4,688,984

2,248 $ 197,686,377 $

49,422 $ 1,208,950 $ 2,939,201 $ 4,197,573

490 $

75,085,950 $

18,771 $

771,959 $ 1,231,635 $ 2,022,365

1,821 $ 195,296,498 $

48,824 $

976,482 $ 2,616,973 $ 3,642,279

441 $

21,486,903 $

5,372 $

309,197 $

276,966 $

591,535

132 $

20,178,783 $

5,045 $

114,792 $

308,176 $

428,013

1,961 $ 131,116,950 $

32,779 $ 1,249,282 $ 2,283,107 $ 3,565,168

1,587 $ 124,871,922 $

31,218 $ 1,311,155 $ 1,610,848 $ 2,953,221

1,020 $

99,603,325 $

24,901 $

490,945 $

996,033 $ 1,511,879

1,102 $ 221,423,490 $

55,356 $ 2,254,091 $ 4,527,677 $ 6,837,124

1,342 $ 163,179,872 $

40,795 $ 1,266,276 $ 2,178,451 $ 3,485,522

2,129 $ 296,878,863 $

74,220 $ 1,855,493 $ 4,835,409 $ 6,765,122

992 $

20,080,827 $

5,020 $

451,618 $

339,366 $

796,004

1,041 $

61,952,757 $

15,488 $

683,339 $

979,138 $ 1,677,965

900 $

88,255,688 $

22,064 $

541,724 $ 1,461,514 $ 2,025,302

1,348 $

94,677,467 $

23,669 $

403,705 $ 1,300,111 $ 1,727,485

1,147 $

46,116,146 $

11,529 $

320,046 $

704,194 $ 1,035,769

** Estimated since Fulton County has not submitted the 2008 digest to the Revenue Commissioner for approval.
76

Conservation Use Valuation

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 12 Continued Conservation Use Valuation Assessment for Tax Year 2008

County

Real Parcel

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

Henry

1,244 $

96,029,000 $

24,007 $ 1,047,213 $ 2,214,429 $ 3,285,649

Houston

573 $

76,377,439 $

19,094 $

721,767 $

952,427 $ 1,693,288

Irwin

1,247 $

69,133,759 $

17,283 $

855,599 $ 1,084,709 $ 1,957,591

Jackson

1,923 $ 146,442,388 $

36,611 $ 1,269,140 $ 3,151,720 $ 4,457,471

Jasper

1,464 $ 189,993,605 $

47,498 $ 2,190,729 $ 2,912,602 $ 5,150,829

Jeff Davis

124 $

919,309 $

230 $

11,004 $

11,721 $

22,955

Jefferson

1,426 $

87,055,510 $

21,764 $ 1,131,722 $ 1,218,777 $ 2,372,263

Jenkins

244 $

17,531,093 $

4,383 $

184,953 $

226,151 $

415,487

Johnson

1,123 $

47,243,705 $

11,811 $

550,106 $

473,524 $ 1,035,441

Jones

759 $

69,755,575 $

17,439 $

929,892 $ 1,118,740 $ 2,066,071

Lamar

672 $

45,251,087 $

11,313 $

404,635 $

714,967 $ 1,130,915

Lanier

424 $

24,215,708 $

6,054 $

316,741 $

415,542 $

738,337

Laurens

1,954 $

62,705,232 $

15,676 $

395,043 $

748,374 $ 1,159,093

Lee

478 $

60,334,416 $

15,084 $

770,229 $

929,150 $ 1,714,463

Liberty

131 $

4,753,569 $

1,188 $

56,656 $

74,156 $

132,000

Lincoln

848 $

32,826,412 $

8,207 $

318,416 $

488,359 $

814,982

Long

415 $

21,750,137 $

5,438 $

284,057 $

249,387 $

538,882

Lowndes

949 $

31,548,130 $

7,887 $

230,617 $

462,969 $

701,473

Lumpkin

1,258 $ 238,724,457 $

59,681 $ 1,645,860 $ 2,826,498 $ 4,532,039

Macon

1,142 $

91,420,110 $

22,855 $

989,133 $ 1,645,562 $ 2,657,550

Madison

2,139 $

99,804,173 $

24,951 $ 1,120,483 $ 1,778,111 $ 2,923,545

Marion

705 $

35,708,848 $

8,927 $

232,965 $

593,552 $

835,444

McDuffie

613 $

35,651,548 $

8,913 $

278,138 $

612,850 $

899,901

McIntosh

138 $

6,012,268 $

1,503 $

75,093 $

76,578 $

153,174

Meriwether

2,067 $ 114,047,861 $

28,512 $ 1,393,323 $ 2,052,861 $ 3,474,696

Miller
77

582 $

16,379,421 $

4,095 $

350,045 $

266,002 $

620,142

Conservation Use Valuation

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 12 Continued Conservation Use Valuation Assessment for Tax Year 2008

County

Real Parcel

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

Mitchell

1,498 $ 102,835,326 $

25,709 $ 1,885,897 $ 1,333,113 $ 3,244,719

Monroe

886 $ 128,276,555 $

32,069 $ 1,209,776 $ 1,680,423 $ 2,922,268

Montgomery

917 $

37,153,968 $

9,288 $

402,117 $

449,042 $

860,447

Morgan

1,588 $ 361,565,785 $

90,391 $ 3,019,074 $ 4,600,563 $ 7,710,028

Murray

574 $

33,783,837 $

8,446 $

196,184 $

523,649 $

728,279

Muscogee

87 $

8,016,816 $

2,004 $

107,579 $

187,353 $

296,936

Newton

942 $ 131,672,555 $

32,918 $ 1,281,174 $ 2,522,710 $ 3,836,802

Oconee

1,695 $ 290,917,486 $

72,729 $ 1,951,102 $ 5,091,056 $ 7,114,887

Oglethorpe

1,539 $

91,999,788 $

23,000 $

711,499 $ 1,804,668 $ 2,539,167

Paulding

1,339 $ 181,494,310 $

45,374 $ 1,270,460 $ 3,969,644 $ 5,285,478

Peach

338 $

16,786,832 $

4,197 $

241,311 $

259,558 $

505,066

Pickens

478 $

38,120,369 $

9,530 $

224,720 $

551,602 $

785,852

Pierce

910 $

29,427,987 $

7,357 $

201,874 $

456,134 $

665,365

Pike

1,374 $

73,874,680 $

18,469 $

941,607 $ 1,072,513 $ 2,032,589

Polk

851 $

27,372,765 $

6,843 $

287,772 $

418,256 $

712,871

Pulaski

501 $

13,748,757 $

3,437 $

174,650 $

169,756 $

347,843

Putnam

494 $

59,746,745 $

14,937 $

256,911 $

588,505 $

860,353

Quitman

228 $

22,172,380 $

5,543 $

264,383 $

306,666 $

576,592

Rabun

559 $

50,535,344 $

12,634 $

419,528 $

450,775 $

882,937

Randolph

860 $

38,228,326 $

9,557 $

424,798 $

615,476 $ 1,049,831

Richmond

118 $

4,064,317 $

1,016 $

33,120 $

78,612 $

112,748

Rockdale

275 $

17,789,398 $

4,447 $

262,038 $

373,577 $

640,062

Schley

67 $

728,037 $

182 $

10,069 $

14,845 $

25,096

Screven

1,066 $

56,994,400 $

14,249 $

555,695 $

740,927 $ 1,310,871

Seminole

628 $

62,727,742 $

15,682 $

841,806 $

721,996 $ 1,579,484

Spalding

952 $

53,710,121 $

13,428 $

745,496 $ 1,009,750 $ 1,768,674

78

Conservation Use Valuation

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 12 Continued Conservation Use Valuation Assessment for Tax Year 2008

County

Real Parcel

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

Stephens

479 $

22,109,022 $

5,527 $

250,274 $

406,806 $

662,607

Stewart

254 $

6,444,407 $

1,611 $

82,102 $

80,278 $

163,991

Sumter

1,116 $

61,421,680 $

15,355 $

748,422 $ 1,076,906 $ 1,840,683

Talbot

1,432 $

45,183,975 $

11,296 $

725,203 $

622,590 $ 1,359,089

Taliaferro

401 $

29,272,075 $

7,318 $

471,154 $

380,537 $

859,009

Tattnall

1,123 $

40,482,930 $

10,121 $

524,780 $

465,554 $ 1,000,455

Taylor

1,053 $

66,074,065 $

16,519 $

543,991 $

798,175 $ 1,358,685

Telfair

730 $

19,785,891 $

4,946 $

260,758 $

323,104 $

588,808

Terrell

1,069 $

51,624,150 $

12,906 $

764,037 $

799,348 $ 1,576,291

Thomas

1,016 $ 188,833,622 $

47,208 $ 1,066,105 $ 2,312,387 $ 3,425,700

Tift

957 $

60,681,859 $

15,170 $

630,485 $

908,043 $ 1,553,698

Toombs

326 $

7,578,312 $

1,895 $

64,673 $

86,023 $

152,591

Towns

426 $

63,296,125 $

15,824 $

353,319 $

224,321 $

593,464

Treutlen

563 $

20,573,561 $

5,143 $

254,268 $

246,883 $

506,294

Troup

1,137 $

80,691,116 $

20,173 $

852,098 $ 1,521,028 $ 2,393,299

Turner

1,177 $

71,996,884 $

17,999 $ 1,153,318 $ 1,007,956 $ 2,179,273

Twiggs

775 $

8,953,975 $

2,238 $

165,649 $

179,080 $

346,967

Union

1,079 $ 118,629,244 $

29,657 $

587,215 $ 1,055,563 $ 1,672,435

Upson

1,021 $

63,375,397 $

15,844 $

806,135 $

906,268 $ 1,728,247

Walker

915 $

33,438,564 $

8,360 $

148,407 $

583,503 $

740,270

Walton

990 $ 166,908,752 $

41,727 $ 1,675,759 $ 3,238,974 $ 4,956,460

Ware

31 $

123,181 $

31 $

2,039 $

1,853 $

3,923

Warren

599 $

25,579,208 $

6,395 $

313,345 $

483,447 $

803,187

Washington

1,197 $

73,314,406 $

18,329 $

618,040 $ 1,271,125 $ 1,907,494

Wayne

1,247 $

71,703,679 $

17,926 $ 1,037,552 $ 1,183,111 $ 2,238,589

Webster
79

390 $

26,295,075 $

6,574 $

276,335 $

457,219 $

740,128

Conservation Use Valuation

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 12 Continued Conservation Use Valuation Assessment for Tax Year 2008

County
Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Total

Real Parcel

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

850 $

28,244,199 $

7,061 $

465,467 $

437,785 $

910,313

1,088 $ 101,526,852 $

25,382 $

933,032 $ 1,521,786 $ 2,480,200

512 $

20,765,132 $

5,191 $

105,092 $

306,410 $

416,693

884 $

11,740,513 $

2,935 $

214,264 $

148,048 $

365,247

1,456 $

86,441,154 $

21,610 $

812,218 $ 1,447,889 $ 2,281,717

696 $

17,663,946 $

4,416 $

237,403 $

341,267 $

583,086

1,730 $

76,901,364 $

19,225 $

896,670 $ 1,153,520 $ 2,069,415

146,834 $ 10,817,159,607 $ 2,704,289 $ 99,275,531 $ 165,390,666 $ 267,370,486

80

Conservation Use Valuation
Millions

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Figures 19: Conservation Use Revenue Shift illustrates the amount of revenue shift and the ever increasing amount of value removed annually from digests affected by the Conservation Use Valuation program since 1999.

Conservation Use Revenue Shift (Millions)

$300.0 $240.0 $180.0 $120.0
$60.0 $-

$228.6

$180.7

$267.4

$90.1

$110.1

$57.7

$110.1

$127.3

$50.5

$72.0

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

Figures 20: Conservation Use Assessed Value Eliminated below illustrates the amount of revenue shift and the ever increasing amount of value removed annually from digests affected by the Conservation Use Valuation program since 1999.

Billions

Conservation Use Assessed Value Eliminated (Billions)

15.0

10.8 12.0
9.2

9.0

6.0 2.0
3.0

2.8

4.3

5.1

7.2 5.1

2.3

3.6

-

1999 2000 2001 2002 2003 2004 2005 2006 2007 2008

81

Taxation of Standing Timber

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
Taxation of Standing Timber
For ad valorem tax purposes standing timber is taxed only once following its harvest or sale at 100 percent of fair market value. It is subject to taxation even if the land underneath is exempt, unless taxation has been prohibited by federal law or treaty. Standing timber is defined to include softwood and hardwood pulpwood, chip and saw logs, saw timber, poles, posts, and fuel wood. Standing timber does not include orchard trees, ornamental or Christmas trees, by-products of harvesting (bark or stumps), and fuel wood harvested by the owner which is used exclusively for heating the owner's home. The taxation of standing timber is triggered at the time of the "sale" of standing timber for harvesting separate and apart from the underlying land. Timber is not taxed if it is included in a simultaneous sale of a tract of land and the timber thereon.
82

Taxation of Standing Timber
Millions

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Figure 21: Statewide Timber Values shows the trend in value and revenue since 2001.

Statewide Timber Values (Millions)

900.0 750.0 600.0 450.0 300.0

676.0

518.6

507.7

514.5

540.7

564.2

596.0

479.2

150.0

2001 2002 2003 2004 2005 2006 2007 2008

Figure 22: County and School Revenue from Timber shows the trend in value and revenue since 2001.

County and School Revenue from Timber (Millions)

Millions

$30.0

$25.0 $20.0 $15.0 $10.0
$5.0

$17.9 2001

$12.9 $17.2
2002 2003

$14.3 $13.7
2004 2005

$15.9 2006

$14.7 2007

$12.5 2008

83

Taxation of Standing Timber

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 13: 2007 Timber Revenue Reported on 2008 Tax Digests shows the timber revenue for 2007 which was reported on the 2008 tax digest.

2007 Timber Revenue Reported on 2008 Tax Digest

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

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

10,314 $ 10,574,587 $

2,644 $

136,941 $

155,129 $

294,714

9,946 $ 3,623,333 $

906 $

62,905 $

53,665 $

117,476

11,618 $ 3,540,476 $

885 $

49,478 $

51,337 $

101,700

50,557 $ 1,679,070 $

420 $

16,405 $

24,481 $

41,306

3,960 $ 1,905,193 $

476 $

16,461 $

30,616 $

47,553

1,306 $

615,068 $

154 $

5,061 $

8,146 $

13,361

257 $

293,179 $

73 $

2,738 $

5,424 $

8,235

223,669 $ 2,306,595 $

577 $

18,084 $

40,935 $

59,596

7,450 $ 2,133,748 $

533 $

29,126 $

32,924 $

62,583

26,087 $ 3,905,555 $

976 $

70,300 $

54,678 $

125,954

-$

782,223 $

196 $

9,132 $

15,487 $

24,815

6,759 $ 1,615,837 $

404 $

18,020 $

18,582 $

37,006

18,003 $ 6,783,360 $

1,696 $

149,777 $

88,184 $

239,657

6,952 $ 3,355,044 $

839 $

32,343 $

41,720 $

74,902

16,426 $ 3,935,669 $

984 $

29,518 $

53,277 $

83,779

15,446 $ 5,114,642 $

1,279 $

53,397 $

48,333 $

103,009

18,553 $ 9,196,541 $

2,299 $

57,607 $

117,256 $

177,162

1,802 $

773,712 $

193 $

11,925 $

13,545 $

25,663

14,271 $

839,207 $

210 $

10,238 $

13,008 $

23,456

158,011 $ 8,188,905 $

2,047 $

95,810 $

120,786 $

218,643

10,001 $ 2,372,871 $

593 $

23,838 $

29,324 $

53,755

7,276 $ 2,479,715 $

620 $

21,078 $

44,883 $

66,581

306 $

77,319 $

19 $

395 $

1,297 $

1,711

33,364 $ 10,191,641 $

2,548 $

140,543 $

165,410 $

308,501

84

Taxation of Standing Timber

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 13 Continued 2007 Timber Revenue Reported on 2008 Tax Digest

County

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

Chatham

- $ 1,295,759 $

324 $

13,653 $

17,368 $

31,345

Chattahoochee

3,274 $

343,077 $

86 $

2,964 $

5,626 $

8,676

Chattooga

4,318 $

655,180 $

164 $

5,513 $

6,400 $

12,077

Cherokee

308 $

251,458 $

63 $

1,101 $

4,639 $

5,803

Clarke

-$

43,660 $

11 $

-$

873 $

884

Clay

198,697 $ 1,963,187 $

491 $

29,697 $

23,558 $

53,746

Clayton

100 $

78,900 $

20 $

707 $

1,565 $

2,292

Clinch

22,182 $ 11,218,663 $

2,805 $

122,945 $

175,931 $

301,681

Cobb

66 $

24,460 $

6$

167 $

462 $

635

Coffee

13,052 $ 6,240,177 $

1,560 $

48,967 $

94,938 $

145,465

Colquitt

17,245 $ 3,303,598 $

826 $

42,851 $

27,958 $

71,635

Columbia

10,821 $ 4,612,085 $

1,153 $

30,680 $

78,821 $

110,654

Cook

2,801 $ 2,091,030 $

523 $

20,001 $

33,770 $

54,294

Coweta

16,059 $ 2,661,243 $

665 $

18,575 $

49,473 $

68,713

Crawford

13,792 $ 2,749,169 $

687 $

36,319 $

34,007 $

71,013

Crisp

2,578 $ 1,387,442 $

347 $

14,914 $

22,823 $

38,084

Dade

7$

13,072 $

3$

84 $

162 $

249

Dawson

107 $

33,775 $

8$

275 $

461 $

744

Decatur

19,581 $ 6,529,865 $

1,632 $

55,896 $

76,465 $

133,993

Dekalb

-$

-$

-$

-$

-$

-

Dodge

10,667 $ 7,005,218 $

1,751 $

68,301 $

67,951 $

138,003

Dooly

5,743 $ 1,677,727 $

419 $

30,015 $

25,069 $

55,503

Dougherty

3,702 $

806,724 $

202 $

9,595 $

14,880 $

24,677

Douglas

456 $

527,287 $

132 $

4,127 $

9,676 $

13,935

Early

23,605 $ 4,028,023 $

1,007 $

42,455 $

60,420 $

103,882

Echols
85

12,025 $ 5,633,535 $

1,408 $

84,503 $

87,996 $

173,907

Taxation of Standing Timber

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 13 Continued 2007 Timber Revenue Reported on 2008 Tax Digest

County
Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton ** Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

18,439 $ 8,842,229 $

2,211 $

78,289 $

136,772 $

217,272

11,194 $ 2,513,015 $

628 $

24,452 $

40,221 $

65,301

222,872 $ 8,007,422 $

2,002 $

81,828 $

88,082 $

171,912

6,461 $ 1,921,995 $

480 $

16,106 $

23,064 $

39,650

95 $

39,520 $

10 $

204 $

510 $

724

-$

129,550 $

32 $

958 $

2,559 $

3,549

7,318 $ 3,033,499 $

758 $

26,595 $

56,387 $

83,740

-$

28,891 $

7$

111 $

445 $

563

708 $

262,830 $

66 $

1,602 $

3,908 $

5,576

1,439 $

92,600 $

23 $

952 $

1,519 $

2,494

499 $

567,577 $

142 $

2,838 $

7,606 $

10,586

3,170 $ 1,297,527 $

324 $

18,671 $

16,725 $

35,720

21,611 $ 5,833,373 $

1,458 $

33,093 $

88,842 $

123,393

3,416 $ 1,770,370 $

443 $

16,868 $

30,981 $

48,292

511,252 $ 1,270,809 $

318 $

13,343 $

16,393 $

30,054

19,835 $ 5,855,738 $

1,464 $

28,863 $

58,557 $

88,884

-$

-$

-$

-$

-$

-

-$

154,917 $

39 $

1,202 $

2,068 $

3,309

96 $

81,755 $

20 $

511 $

1,342 $

1,873

43,343 $ 8,895,129 $

2,224 $

182,172 $

150,328 $

334,724

4,133 $ 1,910,027 $

478 $

21,068 $

30,234 $

51,780

13,725 $ 3,113,078 $

778 $

19,114 $

49,529 $

69,421

1,746 $

451,103 $

113 $

1,924 $

6,195 $

8,232

16,675 $ 3,240,004 $

810 $

22,486 $

49,475 $

72,771

-$

190,557 $

48 $

2,090 $

3,811 $

5,949

** Estimated since Fulton County has not submitted the 2008 digest to the Revenue Commissioner for approval.
86

Taxation of Standing Timber

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 13 Continued 2007 Timber Revenue Reported on 2008 Tax Digest

County

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

Houston

3,457 $ 1,855,787 $

464 $

17,537 $

23,142 $

41,143

Irwin

16,423 $ 2,572,258 $

643 $

31,834 $

40,359 $

72,836

Jackson

2,044 $

349,346 $

87 $

3,008 $

6,404 $

9,499

Jasper

7,513 $ 4,162,011 $

1,041 $

47,988 $

60,058 $

109,087

Jeff Davis

11,430 $ 2,915,436 $

729 $

34,898 $

37,172 $

72,799

Jefferson

20,233 $ 4,513,508 $

1,128 $

58,676 $

63,189 $

122,993

Jenkins

20,784 $ 4,584,696 $

1,146 $

48,369 $

59,143 $

108,658

Johnson

11,294 $ 4,108,600 $

1,027 $

47,841 $

41,180 $

90,048

Jones

10,340 $ 4,586,478 $

1,147 $

61,138 $

65,357 $

127,642

Lamar

4,133 $

912,326 $

228 $

8,158 $

14,415 $

22,801

Lanier

2,687 $ 2,767,963 $

692 $

36,205 $

47,498 $

84,395

Laurens

30,171 $ 12,315,346 $

3,079 $

77,587 $

147,033 $

227,699

Lee

3,389 $

767,281 $

192 $

9,795 $

11,509 $

21,496

Liberty

13,569 $ 6,604,208 $

1,651 $

79,118 $

103,026 $

183,795

Lincoln

4,949 $ 3,081,516 $

770 $

29,891 $

45,844 $

76,505

Long

33,133 $ 7,252,906 $

1,813 $

94,723 $

71,456 $

167,992

Lowndes

10,129 $ 7,807,579 $

1,952 $

57,073 $

114,278 $

173,303

Lumpkin

148 $

94,192 $

24 $

649 $

1,115 $

1,788

Macon

12,393 $ 2,080,295 $

520 $

22,488 $

37,445 $

60,453

Madison

3,475 $

936,260 $

234 $

10,501 $

15,907 $

26,642

Marion

22,204 $ 3,277,627 $

819 $

21,383 $

48,791 $

70,993

McDuffie

8,868 $ 1,814,001 $

454 $

14,149 $

31,183 $

45,786

McIntosh

59,922 $ 1,321,863 $

330 $

16,510 $

16,837 $

33,677

Meriwether

14,878 $ 3,120,195 $

780 $

38,119 $

52,731 $

91,630

Miller

4,075 $ 1,000,144 $

250 $

21,374 $

15,572 $

37,196

Mitchell
87

21,160 $ 3,479,053 $

870 $

63,802 $

45,172 $

109,844

Taxation of Standing Timber

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 13 Continued
2007 Timber Revenue Reported on 2008 Tax Digest

County

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

Monroe

12,288 $ 2,676,367 $

669 $

25,241 $

35,060 $

60,970

Montgomery

13,237 $ 3,296,046 $

824 $

35,673 $

39,882 $

76,379

Morgan

12,170 $ 2,476,089 $

619 $

20,675 $

31,506 $

52,800

Murray

1,132 $

658,344 $

165 $

3,818 $

10,204 $

14,187

Muscogee

-$

126,240 $

32 $

-$

2,950 $

2,982

Newton

3,025 $

711,037 $

178 $

6,918 $

12,948 $

20,044

Oconee

1,905 $

694,121 $

174 $

4,641 $

11,453 $

16,268

Oglethorpe

18,104 $ 4,682,470 $

1,171 $

36,167 $

83,797 $

121,135

Paulding

6,402 $ 1,012,513 $

253 $

6,581 $

19,146 $

25,980

Peach

2,560 $

448,979 $

112 $

6,454 $

6,942 $

13,508

Pickens

1,913 $

649,726 $

162 $

3,830 $

9,402 $

13,394

Pierce

8,949 $ 3,824,732 $

956 $

26,199 $

59,283 $

86,438

Pike

2,052 $

973,030 $

243 $

12,402 $

13,786 $

26,431

Polk

5,223 $

936,724 $

234 $

9,847 $

14,313 $

24,394

Pulaski

5,629 $ 1,062,462 $

266 $

13,496 $

13,118 $

26,880

Putnam

13,118 $ 3,472,357 $

868 $

14,931 $

34,203 $

50,002

Quitman

5,797 $ 2,079,338 $

520 $

24,794 $

26,636 $

51,950

Rabun

-$

-$

-$

-$

-$

-

Randolph

20,023 $ 8,446,312 $

2,112 $

93,796 $

135,986 $

231,894

Richmond

2,614 $ 1,306,806 $

327 $

10,649 $

25,276 $

36,252

Rockdale

99 $

191,061 $

48 $

2,776 $

4,012 $

6,836

Schley

5,251 $ 1,449,043 $

362 $

20,040 $

24,170 $

44,572

Screven

17,289 $ 6,376,979 $

1,594 $

62,176 $

82,901 $

146,671

Seminole

4,920 $ 1,225,632 $

306 $

16,448 $

14,107 $

30,861

Spalding

1,162 $

538,170 $

135 $

7,470 $

10,118 $

17,723

Stephens

643 $

157,577 $

39 $

1,784 $

2,899 $

4,722

88

Taxation of Standing Timber

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 13 Continued 2007 Timber Revenue Reported on 2008 Tax Digest

County

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

Stewart

23,915 $ 5,486,209 $

1,372 $

69,894 $

68,342 $

139,608

Sumter

19,786 $ 4,084,592 $

1,021 $

49,771 $

71,615 $

122,407

Talbot

9,578 $ 2,578,382 $

645 $

41,383 $

33,725 $

75,753

Taliaferro

5,639 $ 2,600,011 $

650 $

41,808 $

33,800 $

76,258

Tattnall

16,220 $ 5,863,175 $

1,466 $

76,004 $

67,427 $

144,897

Taylor

12,119 $ 2,572,323 $

643 $

21,170 $

31,074 $

52,887

Telfair

10,978 $ 6,184,303 $

1,546 $

81,503 $

100,990 $

184,039

Terrell

3,679 $ 1,236,630 $

309 $

18,302 $

19,148 $

37,759

Thomas

39,950 $ 6,190,970 $

1,548 $

34,911 $

75,839 $

112,298

Tift

9,417 $ 1,895,568 $

474 $

19,695 $

28,365 $

48,534

Toombs

11,967 $ 6,150,199 $

1,538 $

52,486 $

69,938 $

123,962

Towns

-$

-$

-$

-$

-$

-

Treutlen

7,977 $ 3,718,978 $

930 $

45,955 $

44,628 $

91,513

Troup

8,759 $ 2,439,935 $

610 $

25,766 $

45,993 $

72,369

Turner

4,646 $ 3,870,120 $

968 $

61,995 $

54,182 $

117,145

Twiggs

7,889 $ 3,409,154 $

852 $

63,069 $

68,183 $

132,104

Union

1$

12,500 $

3$

62 $

111 $

176

Upson

10,227 $ 2,272,546 $

568 $

28,907 $

32,497 $

61,972

Walker

475 $

287,929 $

72 $

1,276 $

5,024 $

6,372

Walton

2,328 $ 1,077,398 $

269 $

10,833 $

18,844 $

29,946

Ware

- $ 7,392,694 $

1,848 $

122,342 $

111,223 $

235,413

Warren

10,294 $ 3,338,521 $

835 $

40,897 $

54,752 $

96,484

Washington

33,344 $ 7,456,994 $

1,864 $

62,862 $

118,596 $

183,322

Wayne

7,244 $ 9,698,192 $

2,425 $

125,786 $

160,020 $

288,231

Webster

24,539 $ 4,246,259 $

1,062 $

44,624 $

63,218 $

108,904

Wheeler
89

10,027 $ 3,341,535 $

835 $

55,005 $

51,794 $

107,634

Taxation of Standing Timber

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Table 13 Continued 2007 Timber Revenue Reported on 2008 Tax Digest

County
White Whitfield Wilcox Wilkes Wilkinson Worth Total

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

606 $

57,121 $

14 $

525 $

837 $

1,376

676 $ 1,315,080 $

329 $

6,656 $

19,405 $

26,390

20,445 $ 7,124,618 $

1,781 $

130,024 $

89,841 $

221,646

475,067 $ 12,326,044 $

3,082 $

115,655 $

206,461 $

325,198

21,118 $ 7,357,093 $

1,839 $

98,879 $

142,139 $

242,857

25,591 $ 4,911,763 $

1,228 $

57,271 $

73,676 $

132,175

3,294,354 $ 479,211,185 $

119,805 $ 5,365,701 $ 6,916,873 $ 12,402,379

90

Georgia's Unclaimed Property Program
Millions

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Georgia's Unclaimed Property Program

Georgia's Unclaimed Property Program has twenty dedicated professionals who provide customer service to owners, companies, and local governments. The program annually receives property from corporations, banks, insurance companies, local governments, and state agencies. The property represents un-cashed checks, money orders, stocks, bonds, or safe deposit boxes. Along with the property, the companies are required to furnish reports, which include lost owner information such as name, last known address, account number, or social security number. For fiscal year 2009, the program received over $105 Million dollars in unclaimed funds.

$120 $100
$80 $60 $40 $20
$0

Unclaimed Property Deposit

$102

$94

$81

$85

$78

$41

$61

$65

2005

2006

2007

2008

$105 $61 2009

Once the reports have processed, owner information is made available on the Department of Revenue's website for search. Potential owners may request a claim form (online) and have it mailed to their address or contact a customer service representative who can mail, email, or fax the claim form.
Each year, Georgia's Unclaimed Property Program returns property to rightful owners. Through the claim process, owners and lost property are reunited. For fiscal year 2009, the rate of return was twenty-eight percent.

Percentage of Paid Claims

30% 25% 20% 15% 10%
5% 0%

16% 2005

15% 2006

15% 2007

21% 2008

28% 2009

91

Georgia's Unclaimed Property Program

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009
Georgia's Unclaimed Property Program is also involved in outreach to lost owners and to local governments. The program actively researches provided owners information and attempts to locate owners to provide them with the opportunity to claim funds. In addition to finding lost owners, the program also provides support to local governments by providing owner lists specific to an area. The program's customer service representatives are available Monday through Friday from 8:00am to 4:45pm at 404-968-0490. The web address for the online search is located at https://etax.dor.ga.gov/ ptd/ucp/index.aspx.
92

FY2008 and FY2009 Table Comparison

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

FY2008 and FY2009 Table Comparison

Titles
Review Year Counties Cited for Deficiencies Non-Review Year Counties Assessed Additional State Tax Average Level of Assessment Average Level of Uniformity Average Level of Assessment Bias Total Assessed Value Average Millage Rate Comparison of Total Revenue Percentage of Total Revenue by Tax Type County Tax Revenue by Property Class Five-Year Comparison of County Tax Revenue School Tax Revenue by Property Class Five-Year Comparison of Total School Tax Revenue State Tax Revenue by Property Class Five-Year Comparison of State Tax Revenue Potential Tax Loss Comparison of Tax Collections for Tax Year 2004 Comparison of Tax Collections for Tax Year 2005 Comparison of Tax Collections for Tax Year 2006 Comparison of Tax Collections for Tax Year 2007 Comparison of Tax Collections for Tax Year 2008 List of Counties Where Performance Reviews Occurred Change in Public Utility Digest Value Trend of Average Proposed Public Utility Equalization Ratios Number of Public Utility Companies by Year Public Utility Proposed Equalization Ratios Preferential Agricultural Assessment Fiscal Impact
93

FY2008

FY2009

Table (T) / Figure (F)

Page

Table (T) / Figure (F)

Page

T1

8

T1

8

T2

8

T2

9

F1

9

F1

10

F2

9

F2

10

F3

10

F3

11

F4

11

F4

13

F5

11

F5

13

F6

12

F6

14

F7

12

F7

14

F8

13

F8

15

F9

13

F9

15

F10

14

F10

16

F11

14

F11

16

F12

15

F12

17

F13

15

F13

17

-

16

-

19

T3

17

T3

20

T4

21

T4

27

T5

25

T5

34

T6

29

T6

41

N/A

N/A

T7

48

-

34

-

56

N/A

N/A

F14

58

F14

36

F15

59

N/A

N/A

F16

59

T7

37

T8

60

T8

39

T9

63

FY2008 and FY2009 Table Comparison

Georgia Department of Revenue | Property Tax Administration Annual Report FY2009

Titles
Preferential Agricultural Assessment Preferential Agricultural Total Tax Dollar Preferential Agricultural Assessed Value Eliminated Conservation Use Fiscal Impact Conservation Use Valuation Assessment Conservation Use Revenue Shift Conservation Use Assessed Value Eliminated Statewide Timber Values County and School Revenue from Timber Timber Revenue Reported on Tax Digests Unclaimed Property Deposit Percentage of Paid Claims

FY2008

FY2009

Table (T) / Figure (F)

Page

Table (T) / Figure (F)

Page

T9

41

T10

64

F15

48

F17

71

F16

48

F18

71

T10

50

T11

73

T11

51

T12

74

F17

57

F19

81

F18

57

F20

81

F19

59

F21

83

F20

59

F22

83

T12

60

T13

84

N/A

N/A

-

91

N/A

N/A

-

91

94

State of Georgia
Department of Revenue 1800 Century Boulevard, NE
Atlanta, GA 30345 (404) 968-0707 www.dor.ga.gov