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% 20 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