Property Tax Administration annual report FY 2012

Department of Revenue Property Tax Administration
Annual Report FY2012
August 2013
Georgia Department of Revenue 1800 Century Boulevard, NE, Atlanta, GA 30345
(404) 724-7000 | https://etax.dor.ga.gov

Douglas J. MacGinnitie
Commissioner

State of Georgia Department of Revenue 1800 Century Boulevard, Suite 15300
Atlanta, Georgia 30345 (404) 417-2100
August 2013

The Honorable Nathan Deal, 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 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. 48-5349.5, 48-5-7.1, 48-5-7.4 and 48-5-7.7. It is hoped that this document will enhance understanding of Property Tax Administration in Georgia.

The staff of the Local Government Services Division and I look forward to working with you and are eport upon request.

Respectfully submitted,

Douglas J. MacGinnitie State Revenue Commissioner

Table of Contents
Highlights of the Annual Report..............................................................1
Reporting Requirements........................................................................5
Digest Review Procedures.....................................................................6
Table 1: Review Year Counties Cited for Deficiencies............................................................................... 7 Table 2: Non-Review Year Counties Assessed Additional State Tax......................................................... 8
Figure 1: Average Level of Assessment ............................................................................................... 8 Figure 2: Average Level of Uniformity..................................................................................................... 9 Figure 3: Average Level of Assessment Bias......................................................................................... 9
Value and Revenue..............................................................................10
Figure 4: Total Assessed Value............................................................................................................ 10 Figure 5: Average Millage Rate ........................................................................................................... 10 Figure 6: Comparison of Total Revenue................................................................................................11 Figure 7: 2011 Percentage of Total Revenue by Tax Type....................................................................11 Figure 8: 2011 County Tax Revenue by Property Class....................................................................... 12 Figure 9: Five-Year Comparison of County Tax Revenue.................................................................... 12 Figure 10: 2011 School Tax Revenue by Property Class..................................................................... 13 Figure 11: Five-Year Comparison of Total School Tax Revenue.......................................................... 13 Figure 12: 2011 State Tax Revenue by Property Class........................................................................ 14 Figure 13: Five-Year Comparison of State Tax Revenue..................................................................... 14
Comparison of State Tax Collections to Digest....................................15
Potential Tax Loss................................................................................................................................ 15 Table 3: Comparison of Tax Collections for Tax Year 2007.................................................................. 16 Table 4: Comparison of Tax Collections for Tax Year 2008.................................................................. 23 Table 5: Comparison of Tax Collections for Tax Year 2009.................................................................. 30 Table 6: Comparison of Tax Collections for Tax Year 2010.................................................................. 37 Table 7: Comparison of Tax Collections for Tax Year 2011................................................................... 44
Performance Reviews of County Boards of Tax Assessors.................. 51
List of Counties Where Performance Reviews Occurred..................................................................... 52
Public Utilities.......................................................................................53
Figure 14: Change in Public Utility Digest Value.................................................................................. 54 Figure 15: Trend of Average Proposed Public Utility Equalization Ratios............................................ 54 Figure 16: Number of Public Utility Companies by Year ...................................................................... 55 Table 8: 2012 Public Utility Proposed Equalization Ratios................................................................... 55

Preferential Agricultural Assessment....................................................58
Table 9: Preferential Agricultural Assessment Fiscal Impact................................................................ 59 Table 10: Preferential Agricultural Assessment for 2011...................................................................... 60 Figure 17: Preferential Agricultural Total Tax Dollar.............................................................................. 67 Figure 18: Preferential Agricultural Assessed Value Eliminated........................................................... 67
Conservation Use Valuation.................................................................68
Table 11: Conservation Use Fiscal Impact........................................................................................... 69 Table 12: Conservation Use Valuation Assessment............................................................................. 70 Figures 19: Conservation Use Revenue Shift...................................................................................... 77 Figures 20: Conservation Use Assessed Value Eliminated.................................................................. 77
Forest Land Conservation Use.............................................................78
Table 13: Forest Land Conservation Use Fiscal Impact....................................................................... 79 Table 14: Forest Land Conservation Use Valuation Assessment......................................................... 80
Taxation of Standing Timber.................................................................89
Figure 21: Statewide Timber Values..................................................................................................... 89 Figure 22: County and School Revenue from Timber.......................................................................... 89 Table 15: 2010 Timber Revenue Reported on 2011 Tax Digests......................................................... 90
Georgia's Unclaimed Property Program...............................................97
Unclaimed Property Deposit................................................................................................................. 97 Percentage of Paid Claims................................................................................................................... 98
FY2011 and FY2012 Table Comparison...............................................99

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. 32 counties submitted their 2011 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 2011 review year and which underwent extensive review, 13 county ad valorem tax digests failed to meet state standards for approval. It is important to note here that legislation passed by the General Assembly in 2010 temporarily stays the Commissioner's authority to assess additional state tax or impose the $5 per parcel penalty. Without the passage of this legislation, as a result of the 2011 reviews, four counties would have been assessed additional state tax totaling $88,462, three would have been subject to a $5.00 per parcel penalty totaling $577,950, and two counties would have been assessed both the $5 per parcel penalty and additional state tax.
Of the other 106 non-review counties examined for 2011, 6 county ad valorem tax digests failed to have an acceptable overall average assessment ratio1, compared to 13 in 2010. As a result, additional state tax in the amount totaling $79,745 was not assessed due to the 2010 legislation noted in the paragraph above.
Assessed values fell to $359.4 billion in 2011 or a 4.59% decrease from the values reported in 2010. The 2011 average millage rate of 27.31 increased approximately 1.94% from the 2010 average millage rate of 26.79.
Several graphs showing the trend of the level of assessment, uniformity, and assessment bias can be found on Figures 1 - 3 of this report.

1 Assessment Ratio - the fractional relationship that the assessed value of property bears to its fair market value.

1

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 competency of appraisal techniques and compliance with state law and regulations, and issues a report of its findings to the governing authority.
Since 2003 the Department has performed reviews of 27 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 increased slightly from 38.22% in 2011 to 38.99% for tax year 2012.
Equalization ratios for 59 of the 159 counties were proposed at a ratio less than 40% for tax year 2012, as compared to the 38 counties whose proposed equalization ratio was less than 40% in 2011.
Figure 14 reflects the growth in the Public Utility Digest since 2006. A chart showing the trend of the state proposed average equalization ratio for public utility property since 2006 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.

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.

2

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 for 2011 is 173,089 representing the elimination of approximately $10.8 billion in value and total tax shift of approximately $283.1 million. These values are expected to increase as county boards of tax assessors perform revaluations.
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.
Forest Land Protection Act of 2008:
A new section has been added to this report as a result of 68% of the voters approving Amendment 1 in the 2008 General Election. This amendment to the Constitution, known as the "Georgia Forest Land Protection Act of 2008", provides current use assessment for tracts of forest land consisting of more than 200 acres if the property owner enters into a 15- year covenant. One significant difference in this program and the Conservation Use Assessment Program is the provision for the General Assembly to make an annual appropriation for forest land conservation use assistance grants to counties to offset the revenue shift resulting from properties entering into this program. The grants are to reimbursement local governments for one-half of the first three percent of revenue reduction and 100% of the amount of revenue reduction that exceeds the first three percent. Table 14 shows the number of properties enrolled in this program for 2011; the dollar amount of the revenue shift; and the amount of grants due to local governments.

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.

3

Timber Taxation:
Timber harvest values reported on the 2011 digest decreased from $383.6 million in 2010 to $499.6 million in 2011, a 30.24% value increase. The revenue increased from $10.2 million to $13.4 million, a 31.37% increase.
Timber harvest values and revenue trends can be found on Figures 21 and 22, and Table 15 of this report.
Unclaimed Property:
The responsibility for the administration of this program is also handled by the Local Government Services Division. The Disposition of Unclaimed Property Act 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.
4

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. O.C.G.A. 48-5-7.7 requires a report showing the fiscal impact of the law providing for current use assessment of properties enrolled in the Forest Land Protection Act of 2008 program attendant with this code section. Qualified forest land property is assessed at its current use value based upon a table of values established by the Commissioner following specific legal procedures. This report analyzes the adverse fiscal impact, if any, on other taxpayers and levying authorities.
5

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 equalization51of 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.
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 dispersion6,2meets the state standard of 15% or less for residential properties and 20% or less for all other property classes; and
the bias ratio, or statistical measure of price-related differential7,3meets 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.

5Equalization - 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 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.

6

Annually one-third of the counties are subject to measuring additional standards of statistical compliance. When measuring this compliance, the Commissioner utilizes information provided by the State Auditor from the sales ratio studies developed for each county. Each county's ratio study measures the statistical standards for level of assessment, uniformity and equalization.
The Commissioner conditionally approves the digest and assesses a penalty of $5 per taxable parcel of real property if a county's review year digest contains the same or similar deficiencies as the previous review year digest.
The digest review process was completed as directed in O.C.G.A. 48-5-343; however, neither the $5 per parcel penalty nor the assessment of additional state was imposed due to the General Assembly passing legislation that set aside these penalties during the tax years affected by the moratorium on increases in value. The moratorium began on January 1, 2009 and extends through January 10, 2011. As noted on Table 1 below, the review of the 53 counties that fell within the 2011 review year indicated that 13 counties were deficient. Four would have been subject to additional state tax and five (Chattooga, Laurens, Polk, Spalding and Ware) would have been assessed the $5 per parcel penalty for failure to correct prior digest deficiencies. The other six counties listed (Bartow, Colquitt, Dawson, Habersham, Rockdale and Wayne) had technical deficiencies that did not rise to the level of state assessments or penalties.

Table 1
Review Year Counties Cited for Deficiencies

County
Bartow Chattooga Colquitt Dawson Grady Habersham Laurens Polk Rockdale Spalding Ware Warren Wayne Total

$5 Per Parcel

Additional State Tax

$

72,305

$

16,724

$

140,380 $

$

110,555 $

36,785 30,092

$

151,025

$

103,685

$

4,861

$

577,950 $

88,462

7

The review of the 106 non-review year counties resulted in 4 counties that would have been assessed

Table 2
Non-Review Year Counties Assessed Additional State Tax

County Bacon Charlton Fannin

Additional State Tax

$

10,091

$

8,071

$

48,824

County Glascock Seminole Stewart Total

Additional State Tax

$

3,079

$

5,876

$

3,804

$

79,745

additional state tax absent the moratorium on increased assessments.

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

residential properties:

Figure 1: Average Level of Assessment shows an increase in the average Median Ratio from 2010 to

Acceptable Range: 36% to 44%

42.00%

40.00% 38.00% 36.00%

37.52%

36.51%

37.50%

37.71%

38.27% 39.00%

34.00%

32.00%

2006

2007

2008

2009

2010

2011

8

2011.

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

Acceptable Range: 15% or less

18.00% 15.00% 12.00%
9.00% 6.00%

12.52%

13.57%

10.56%

10.88%

11.72%

12.71%

3.00%

2006

2007

2008

2009

2010

2011

increase in 2011 indicates that assessments are less uniform compared to previous years since 2006.

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

Acceptable Range: 95% to 110%

130.00%

120.00%

110.00% 100.00%
90.00%

101.35%

101.20%

101.46%

101.26%

101.47%

101.86%

80.00%

2006

2007

2008

2009

2010

2011

9

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 2008. During this time, property values have increased between 6 and 9 percent annually. The decrease of 4.9% in value from 2010 to 2011 is attributable to the recent downward trends in the real estate market as well as the moratorium on assessment increases enacted by the General Assembly in 2009.

Figure 4: Total Assessed Value shows the changes in property values since 2006.

Billions

600.0 500.0 400.0 300.0 200.0 100.0

339.4 2006

373.3 2007

396.6

397.9

376.7

359.4

2008

2009

2010

2011

Figure 5: Average Millage Rate shows the average millage rated since 2006. For 2011 the average millage increased.

30.00 28.00 26.00 24.00 22.00 20.00

26.53 2006

25.94 2007

26.10 2008

26.27

26.79

2009

2010

27.31 2011

10

Property tax continues to be the primary revenue source for local governments. Currently approximately $10.4 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 shows the total revenues collected.

Billions

18.0
15.0 10.5
12.0
9.0
6.0
3.0 2007

11.0 2008

11.2 2009

10.7 2010

10.4 2011

Figure 7: 2011 Percentage of Total Revenue by Tax Type shows the percentage of the total ad valorem taxes levied for state, county and school purposes.
State 0.80%

School 60.84%

County 38.36%

11

Figure 8: 2011 County Tax Revenue by Property Class shows the amount of tax revenue generated from the various classes of property for county tax purposes.

Residential, $1,872.7 Agricultural, $110.9 Commercial, $1,018.5

Industrial, $215.1 Public Utility, $146.5 Motor Vehicle, $252.1

Mobile Homes, $11.8 Timber, $6.2 Heavy Duty Equipment, $0.2

Figure 9: Five-Year Comparison of County Tax Revenue shows the amount of tax revenue levied for 2011 for county tax purposes and a five-year comparison.

Billions

$6.0
$5.0 $3.5
$4.0
$3.0
$2.0
$1.0 2007

$3.7 2008

$3.9 2009

$3.7 2010

$3.6 2011

12

Figure 10: 2011 School Tax Revenue by Property Class shows the amount of tax revenue.

Residential, $3,051.7 Agricultural, $160.0 Commercial, $1,578.3

Industrial, $332.3 Public Utility, $218.9 Motor Vehicle, $398.0

Mobile Homes, $17.3 Timber, $7.7 Heavy Duty Equipment, $0.3

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

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

$6.0 2007

$6.4 2008

$6.3 2009

$6.0 2010

$5.8 2011

13

Figure 12: 2011 State Tax Revenue by Property Class shows the amount of revenue for state tax purposes.

Residential, $41.3 Agricultural, $2.5 Commercial, $20.5

Industrial, $2.5 Public Utility, $3.2 Motor Vehicle, $5.4

Mobile Homes, $0.3 Timber, $0.1 Heavy Duty Equipment, $0.0

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

Millions

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

$83.2 2007

$87.9 2008

$87.4 2009

$82.2

$75.9

2010

2011

14

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).
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
2007 2008 2009 2010 2011

Amount of State Tax

Delinquent Tax Amount

Percentage of State Tax Collected

$

83,862,986 $

$

88,221,202 $

$

86,667,109 $

$

82,494,567 $

$

76,366,071 $

2,437,636 3,942,115 4,328,964 2,586,231 2,031,603

95.4% 95.5% 95.0% 95.4% 95.4%

Percentage of Uncollected State Tax
4.6%
4.5%
5.0%
4.6%
4.6%

15

Table 3
Comparison of Tax Collections for Tax Year 2007

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

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

158,808 $

48,672 $

(2,134) $

95,553

$

31,591 $

848 $

1,680 $

29,063

$

49,104 $

2,358 $

(587) $

47,333

$

30,123 $

127 $

131 $

29,865

$

254,738 $

3,915 $

1,307 $

255,968

$

134,104 $

5,224 $

566 $

126,901

$

482,348 $

19,933 $

253 $

423,348

$

750,040 $

21,199 $

(5,635) $

712,419

$

90,274 $

3,606 $

373 $

86,294

$

82,439 $

12,960 $

1,001 $

68,478

$

932,606 $

16,984 $

12,692 $

902,929

$

51,534 $

1,309 $

377 $

49,847

$

77,205 $

5,133 $

3,129 $

68,943

$

81,379 $

2,198 $

(2,878) $

80,699

$

285,512 $

7,547 $

1,107 $

276,858

$

409,061 $

10,704 $

153 $

398,205

$

406,696 $

14,670 $

425 $

391,601

$

158,748 $

6,076 $

516 $

152,156

$

35,119 $

1,411 $

489 $

33,219

$

402,458 $

11,831 $

7,581 $

383,045

$

53,842 $

3,714 $

71 $

50,058

$

656,451 $

22,361 $

1,761 $

632,329

$

362,558 $

16,097 $

1,042 $

345,419

$

76,345 $

1,876 $

4,512 $

69,958

$

2,990,194 $

75,545 $

58,756 $

2,855,893

Percent of Tax Collected
61.72% 92.00% 96.39% 99.14% 98.00% 95.60% 95.40% 97.90% 95.59% 83.06% 96.81% 96.72% 89.30% 99.16% 96.96% 97.35% 96.29% 95.84% 94.59% 95.18% 92.97% 96.32% 95.27% 91.63% 95.50%

16

Table 3 Continued
Comparison of Tax Collections for Tax Year 2007

County
Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas Early Echols

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

15,123 $

550 $

122 $

14,451

$

134,039 $

5,650 $

1,324 $

127,065

$

1,953,936 $

36,290 $

3,522 $

1,914,123

$

812,796 $

9,782 $

5,727 $

797,286

$

20,910 $

133 $

179 $

20,598

$

2,128,492 $

70,981 $

34,859 $

2,022,652

$

62,476 $

991 $

4,903 $

56,582

$

7,345,936 $

83,196 $

135,864 $

7,126,876

$

203,338 $

7,395 $

4,215 $

191,727

$

198,498 $

182 $

9,670 $

188,646

$

926,726 $

19,227 $

5,294 $

902,205

$

80,541 $

2,161 $

566 $

77,814

$

1,003,163 $

40,295 $

40,688 $

922,181

$

70,202 $

5,061 $

495 $

64,646

$

128,735 $

6,205 $

1,952 $

120,579

$

102,394 $

7,403 $

1,119 $

93,872

$

315,472 $

8,128 $

576 $

306,769

$

187,405 $

7,530 $

1,800 $

178,076

$

6,159,271 $

42,264 $

142,703 $

5,974,304

$

93,206 $

6,620 $

362 $

86,224

$

67,270 $

2,403 $

4,495 $

60,372

$

537,947 $

8,614 $

10,216 $

519,116

$

1,037,795 $

40,798 $

15,573 $

981,424

$

112,434 $

2,918 $

4,861 $

104,655

$

24,814 $

400 $

159 $

24,256

Percent of Tax Collected
95.56% 94.79% 97.96% 98.09% 98.51% 95.02% 90.57% 97.01% 94.29% 95.04% 97.35% 96.61% 91.92% 92.08% 93.66% 91.67% 97.24% 95.02% 96.99% 92.50% 89.75% 96.50% 94.56% 93.08% 97.75%

17

Table 3 Continued
Comparison of Tax Collections for Tax Year 2007

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

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

394,349 $

24,327 $

(2,952) $

372,973

$

120,180 $

2,987 $

878 $

116,315

$

104,672 $

2,249 $

955 $

101,468

$

55,946 $

1,672 $

(52) $

54,326

$

252,561 $

7,726 $

3,098 $

241,737

$

1,203,042 $

42,949 $

13,173 $

1,146,920

$

674,159 $

16,749 $

7,248 $

650,162

$

2,109,650 $

42,106 $

19,011 $

2,048,532

$

157,212 $

5,010 $

6,621 $

150,590

$ 12,895,805 $

501,085 $

422,642 $ 11,972,078

$

298,869 $

11,011 $

7,719 $

280,140

$

20,477 $

484 $

(42) $

20,035

$

1,343,834 $

58,586 $

573 $

1,284,675

$

356,133 $

22,381 $

2,056 $

331,696

$

144,523 $

2,504 $

1,653 $

140,365

$

369,924 $

5,864 $

117 $

363,943

$

7,646,140 $

120,566 $

114,602 $

7,410,972

$

288,078 $

15,008 $

2,427 $

270,643

$

1,639,603 $

27,166 $

23,330 $

1,589,107

$

74,746 $

6,934 $

1,748 $

66,065

$

167,205 $

4,509 $

932 $

161,764

$

277,401 $

3,555 $

(1,894) $

275,740

$

217,368 $

12,000 $

2,643 $

202,724

$

134,374 $

3,866 $

32,103 $

98,405

$

1,615,784 $

71,642 $

8,505 $

1,535,637

Percent of Tax Collected
94.58% 96.78% 96.94% 97.10% 95.71% 95.33% 96.44% 97.10% 95.79% 92.83% 93.73% 97.84% 95.59% 93.13% 97.12% 98.38% 96.92% 93.94% 96.92% 88.39% 96.74% 99.40% 93.26% 73.23% 95.03%

18

Table 3 Continued
Comparison of Tax Collections for Tax Year 2007

County
Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

843,300 $

32,282 $

(2,255) $

813,273

$

50,087 $

1,587 $

211 $

48,289

$

539,354 $

26,224 $

5,406 $

507,723

$

111,197 $

7,317 $

(449) $

104,330

$

64,979 $

7,648 $

512 $

56,819

$

106,096 $

3,312 $

2,226 $

100,558

$

56,812 $

2,124 $

124 $

54,563

$

40,277 $

1,682 $

270 $

38,325

$

189,078 $

7,436 $

2,289 $

179,353

$

103,633 $

4,392 $

620 $

98,621

$

40,815 $

2,229 $

488 $

38,098

$

287,215 $

8,700 $

3,641 $

274,874

$

205,550 $

1,570 $

7,335 $

196,645

$

299,380 $

37,162 $

9,861 $

252,357

$

72,029 $

5,455 $

1,096 $

65,478

$

54,858 $

5,507 $

596 $

48,755

$

640,532 $

14,760 $

7,648 $

618,125

$

287,194 $

20,888 $

2,917 $

263,390

$

82,071 $

7,978 $

4,573 $

69,520

$

160,504 $

11,183 $

1,097 $

148,223

$

56,205 $

1,274 $

344 $

54,587

$

128,889 $

1,476 $

1,285 $

126,128

$

120,486 $

11,330 $

2,917 $

106,239

$

119,672 $

4,099 $

2,314 $

113,259

$

37,888 $

563 $

205 $

37,121

Percent of Tax Collected
96.43% 96.41% 94.14% 93.82% 87.44% 94.78% 96.04% 95.15% 94.86% 95.16% 93.34% 95.70% 95.67% 84.29% 90.90% 88.87% 96.50% 91.71% 84.70% 92.35% 97.12% 97.86% 88.17% 94.64% 97.97%

19

Table 3 Continued
Comparison of Tax Collections for Tax Year 2007

County
Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

119,301 $

2,015 $

723 $

116,563

$

296,857 $

14,308 $

582 $

281,967

$

49,505 $

1,780 $

663 $

47,062

$

243,700 $

9,870 $

868 $

232,961

$

237,947 $

7,647 $

3,503 $

226,798

$

1,119,736 $

30,115 $

12,834 $

1,076,787

$

704,161 $

11,451 $

3,592 $

689,118

$

374,632 $

9,370 $

726 $

364,535

$

101,602 $

5,100 $

(2) $

96,504

$

995,375 $

41,598 $

15,118 $

938,659

$

132,697 $

10,065 $

(230) $

122,862

$

311,677 $

13,269 $

1,208 $

297,200

$

92,462 $

5,213 $

982 $

86,267

$

113,441 $

4,011 $

953 $

108,477

$

219,822 $

6,398 $

3,826 $

209,598

$

57,552 $

681 $

157 $

56,714

$

357,624 $

4,481 $

(1,096) $

354,240

$

18,199 $

466 $

49 $

17,684

$

397,879 $

13,130 $

(21,771) $

406,521

$

46,068 $

852 $

-$

45,216

$

1,048,627 $

17,723 $

12,865 $

1,018,627

$

704,677 $

41,117 $

669 $

662,891

$

20,313 $

266 $

171 $

19,876

$

96,959 $

3,580 $

325 $

93,054

$

55,224 $

567 $

223 $

54,434

Percent of Tax Collected
97.71% 94.98% 95.06% 95.59% 95.31% 96.16% 97.86% 97.30% 94.98% 94.30% 92.58% 95.35% 93.30% 95.62% 95.34% 98.54% 99.05% 97.17% 102.17% 98.15% 97.08% 94.07% 97.85% 95.97% 98.57%

20

Table 3 Continued
Comparison of Tax Collections for Tax Year 2007

County
Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

349,360 $

12,737 $

5,083 $

331,540

$

163,218 $

3,306 $

1,438 $

158,474

$

34,471 $

869 $

(116) $

33,719

$

171,888 $

4,904 $

385 $

166,599

$

55,525 $

1,134 $

1,827 $

52,564

$

16,829 $

1,673 $

33 $

15,123

$

81,927 $

4,644 $

3,477 $

73,806

$

44,983 $

3,505 $

113 $

41,365

$

65,731 $

9,553 $

225 $

55,953

$

58,164 $

1,520 $

183 $

56,461

$

278,430 $

3,962 $

1,328 $

273,140

$

236,540 $

3,587 $

1,331 $

231,623

$

142,758 $

7,195 $

1,454 $

134,108

$

220,238 $

13,099 $

1,759 $

205,381

$

27,491 $

1,356 $

40 $

26,095

$

437,207 $

1,337 $

2,538 $

433,331

$

44,715 $

1,116 $

17 $

43,583

$

48,099 $

3,111 $

2,089 $

42,899

$

301,871 $

27,042 $

922 $

273,907

$

160,068 $

7,042 $

7,760 $

145,266

$

321,531 $

14,243 $

3,106 $

304,183

$

693,608 $

16,632 $

1,501 $

675,476

$

164,477 $

5,636 $

6,625 $

152,216

$

39,568 $

1,431 $

717 $

37,420

$

180,002 $

2,666 $

3,411 $

173,924

Percent of Tax Collected
94.89% 97.09% 97.82% 96.92% 94.66% 89.86% 90.09% 91.95% 85.12% 97.07% 98.10% 97.92% 93.94% 93.25% 94.92% 99.11% 97.47% 89.19% 90.73% 90.75% 94.60% 97.39% 92.55% 94.57% 96.62%

21

Table 3 Continued
Comparison of Tax Collections for Tax Year 2007

County
Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Total

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

136,609 $

6,886 $

354 $

129,370

$

22,553 $

606 $

313 $

21,635

$

29,803 $

3,982 $

117 $

25,704

$

256,156 $

5,651 $

1,708 $

248,797

$

833,811 $

30,249 $

8,629 $

794,933

$

35,025 $

580 $

445 $

34,001

$

76,625 $

1,296 $

1,005 $

74,324

$

87,776 $

5,249 $

1,154 $

81,372

$

103,560 $

2,176 $

590 $

100,794

$ 83,862,986 $

2,437,636 $

1,340,930 $ 80,018,247

Percent of Tax Collected
94.70% 95.93% 86.25% 97.12% 95.33% 97.08% 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).

22

Table 4
Comparison of Tax Collections 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 Charlton Chatham

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

159,542 $

3,890 $

(338) $

155,990

$

33,855 $

925 $

1,768 $

31,162

$

51,985 $

2,467 $

578 $

48,940

$

30,178 $

250 $

92 $

29,836

$

264,794 $

9,594 $

2,325 $

252,875

$

146,269 $

17,078 $

1,404 $

127,787

$

506,241 $

29,181 $

2,773 $

474,287

$

789,242 $

22,823 $

13,088 $

753,331

$

91,341 $

5,108 $

2$

86,231

$

80,919 $

2,215 $

4,733 $

73,971

$

940,221 $

20,922 $

9,579 $

909,720

$

66,353 $

1,854 $

287 $

64,212

$

79,361 $

6,221 $

1,347 $

71,793

$

120,280 $

4,530 $

744 $

115,006

$

307,116 $

27,287 $

2,360 $

277,469

$

434,021 $

11,736 $

373 $

421,912

$

402,318 $

5,404 $

538 $

396,376

$

160,441 $

8,590 $

731 $

151,120

$

31,863 $

934 $

465 $

30,464

$

444,595 $

33,441 $

1,048 $

410,106

$

56,127 $

4,848 $

144 $

51,135

$

684,072 $

26,948 $

1,755 $

655,368

$

375,703 $

12,244 $

1,469 $

361,990

$

82,684 $

4,197 $

2,616 $

75,872

$

3,215,661 $

75,545 $

58,756 $

3,081,360

Percent of Tax Collected
97.77% 92.05% 94.14% 98.87% 95.50% 87.36% 93.69% 95.45% 94.41% 91.41% 96.76% 96.77% 90.46% 95.62% 90.35% 97.21% 98.52% 94.19% 95.61% 92.24% 91.11% 95.80% 96.35% 91.76% 95.82%

23

Table 4 Continued
Comparison of Tax Collections for Tax Year 2008

County
Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas Early Echols

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

15,318 $

37 $

122 $

15,159

$

142,644 $

5,579 $

7,659 $

129,407

$

2,056,929 $

63,599 $

6,704 $

1,986,625

$

854,074 $

14,251 $

3,660 $

836,163

$

27,974 $

352 $

357 $

27,265

$

2,183,528 $

103,626 $

23,086 $

2,056,816

$

64,230 $

1,179 $

6,670 $

56,381

$

7,656,089 $

72,390 $

72,592 $

7,511,106

$

207,341 $

5,344 $

1,626 $

200,371

$

220,340 $

796 $

11,522 $

208,022

$

991,461 $

9,362 $

4,517 $

977,583

$

87,156 $

1,729 $

566 $

84,861

$

1,046,275 $

55,227 $

33,522 $

957,526

$

71,563 $

3,391 $

560 $

67,612

$

132,799 $

7,363 $

3,099 $

122,337

$

108,032 $

8,572 $

855 $

98,605

$

357,972 $

14,999 $

(700) $

343,673

$

220,552 $

4,529 $

2,885 $

213,138

$

6,125,278 $

128,686 $

142,703 $

5,853,889

$

95,829 $

6,950 $

213 $

88,666

$

67,648 $

2,971 $

4,525 $

60,152

$

540,229 $

5,705 $

6,458 $

528,066

$

1,080,835 $

89,182 $

3,297 $

988,356

$

107,178 $

2,154 $

4,916 $

100,108

$

24,972 $

805 $

(87) $

24,254

Percent of Tax Collected
98.96% 90.72% 96.58% 97.90% 97.47% 94.20% 87.78% 98.11% 96.64% 94.41% 98.60% 97.37% 91.52% 94.48% 92.12% 91.27% 96.01% 96.64% 95.57% 92.53% 88.92% 97.75% 91.44% 93.40% 97.12%

24

Table 4 Continued
Comparison of Tax Collections for Tax Year 2008

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

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

417,732 $

25,344 $

3,767 $

388,620

$

131,877 $

4,968 $

6,059 $

120,851

$

108,037 $

2,963 $

853 $

104,221

$

60,189 $

2,552 $

157 $

57,480

$

268,093 $

22,032 $

764 $

245,297

$

1,227,969 $

37,869 $

2,338 $

1,187,762

$

689,611 $

18,982 $

4,062 $

666,567

$

2,289,987 $

76,928 $

26,766 $

2,186,293

$

158,345 $

4,800 $

1,380 $

152,164

$ 13,780,964 $

584,408 $

- $ 13,196,556

$

389,634 $

34,076 $

3,832 $

351,727

$

19,360 $

420 $

(296) $

19,235

$

1,448,868 $

46,876 $

573 $

1,401,419

$

416,177 $

29,082 $

3,070 $

384,025

$

144,968 $

3,639 $

481 $

140,848

$

405,736 $

12,051 $

336 $

393,348

$

8,046,716 $

190,133 $

124,416 $

7,732,167

$

315,022 $

14,221 $

3,733 $

297,069

$

1,669,841 $

36,436 $

13,644 $

1,619,761

$

77,009 $

8,098 $

2,008 $

66,903

$

180,640 $

7,083 $

1,551 $

172,005

$

328,080 $

5,114 $

4,977 $

317,989

$

223,570 $

11,976 $

2,049 $

209,546

$

140,765 $

4,175 $

31,945 $

104,645

$

1,740,532 $

71,642 $

8,505 $

1,660,386

Percent of Tax Collected
93.03% 91.64% 96.47% 95.50% 91.50% 96.73% 96.66% 95.47% 96.10% 95.76% 90.27% 99.35% 96.73% 92.27% 97.16% 96.95% 96.09% 94.30% 97.00% 86.88% 95.22% 96.92% 93.73% 74.34% 95.40%

25

Table 4 Continued
Comparison of Tax Collections for Tax Year 2008

County
Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

884,458 $

30,685 $

578 $

853,195

$

52,078 $

1,123 $

216 $

50,739

$

579,474 $

40,998 $

3,236 $

535,241

$

114,465 $

7,725 $

1,129 $

105,612

$

66,037 $

2,733 $

607 $

62,697

$

102,733 $

4,015 $

1,178 $

97,540

$

53,924 $

1,233 $

(225) $

52,915

$

41,098 $

2,064 $

44 $

38,990

$

204,418 $

4,055 $

3,078 $

197,285

$

114,699 $

3,889 $

(411) $

111,221

$

41,316 $

2,865 $

176 $

38,275

$

297,338 $

9,777 $

4,668 $

282,893

$

212,112 $

4,474 $

3,305 $

204,333

$

296,791 $

19,027 $

5,006 $

272,758

$

76,450 $

4,561 $

878 $

71,011

$

56,357 $

2,790 $

218 $

53,349

$

668,032 $

22,460 $

3,393 $

642,179

$

285,919 $

17,422 $

205 $

268,292

$

79,689 $

4,705 $

1,864 $

73,120

$

158,333 $

14,386 $

1,008 $

142,940

$

58,108 $

1,973 $

489 $

55,646

$

144,338 $

95 $

2,049 $

142,195

$

133,229 $

3,976 $

1,399 $

127,854

$

122,747 $

8,592 $

2,084 $

112,072

$

41,402 $

563 $

205 $

40,635

Percent of Tax Collected
96.47% 97.43% 92.37% 92.27% 94.94% 94.95% 98.13% 94.87% 96.51% 96.97% 92.64% 95.14% 96.33% 91.90% 92.89% 94.66% 96.13% 93.83% 91.76% 90.28% 95.76% 98.51% 95.97% 91.30% 98.15%

26

Table 4 Continued
Comparison of Tax Collections for Tax Year 2008

County
Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

130,066 $

2,420 $

848 $

126,798

$

368,186 $

17,994 $

(3,085) $

353,277

$

49,282 $

2,704 $

131 $

46,447

$

234,765 $

11,035 $

1,187 $

222,543

$

243,054 $

9,626 $

661 $

232,767

$

1,182,194 $

30,115 $

12,834 $

1,139,245

$

685,772 $

11,451 $

3,592 $

670,729

$

403,786 $

12,292 $

2,058 $

389,436

$

102,963 $

6,278 $

565 $

96,120

$

1,042,556 $

54,869 $

21,301 $

966,386

$

143,535 $

9,755 $

549 $

133,231

$

346,920 $

18,655 $

1,775 $

326,490

$

95,642 $

6,177 $

748 $

88,717

$

114,785 $

6,041 $

860 $

107,884

$

232,377 $

9,482 $

9,442 $

213,453

$

58,955 $

5,623 $

32 $

53,300

$

380,798 $

11,721 $

(128) $

369,205

$

23,542 $

1,274 $

10 $

22,258

$

430,776 $

10,733 $

1,051 $

418,992

$

45,724 $

976 $

5$

44,744

$

1,108,981 $

38,271 $

14,797 $

1,055,914

$

687,405 $

48,737 $

(612) $

639,280

$

21,340 $

749 $

(235) $

20,826

$

99,493 $

4,836 $

(43) $

94,699

$

61,355 $

1,011 $

515 $

59,829

Percent of Tax Collected
97.49% 95.95% 94.25% 94.79% 95.77% 96.37% 97.81% 96.45% 93.35% 92.69% 92.82% 94.11% 92.76% 93.99% 91.86% 90.41% 96.96% 94.55% 97.26% 97.86% 95.21% 93.00% 97.59% 95.18% 97.51%

27

Table 4 Continued
Comparison of Tax Collections for Tax Year 2008

County
Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

359,614 $

17,786 $

1,566 $

340,262

$

172,867 $

7,539 $

1,741 $

163,586

$

35,003 $

932 $

7$

34,064

$

170,623 $

6,770 $

1,148 $

162,705

$

54,155 $

1,268 $

601 $

52,285

$

21,540 $

1,434 $

2,532 $

17,573

$

103,914 $

6,599 $

2,121 $

95,194

$

54,845 $

4,246 $

664 $

49,935

$

64,646 $

8,243 $

(100) $

56,503

$

59,011 $

1,603 $

136 $

57,272

$

400,091 $

12,881 $

5,613 $

381,597

$

237,407 $

3,677 $

117 $

233,613

$

146,197 $

8,018 $

564 $

137,614

$

231,623 $

18,804 $

1,307 $

211,511

$

27,582 $

1,567 $

206 $

25,808

$

465,960 $

119 $

2,960 $

462,881

$

52,226 $

2,555 $

219 $

49,452

$

48,637 $

2,426 $

1,778 $

44,434

$

309,307 $

19,759 $

296 $

289,251

$

174,082 $

7,630 $

10,022 $

156,429

$

330,742 $

16,998 $

1,098 $

312,646

$

716,978 $

31,615 $

1,255 $

684,108

$

167,244 $

5,509 $

2,545 $

159,190

$

38,926 $

1,948 $

(24) $

37,002

$

187,732 $

4,576 $

551 $

182,605

Percent of Tax Collected
94.62% 94.63% 97.32% 95.36% 96.55% 81.59% 91.61% 91.05% 87.40% 97.05% 95.38% 98.40% 94.13% 91.32% 93.57% 99.34% 94.69% 91.36% 93.52% 89.86% 94.53% 95.42% 95.18% 95.06% 97.27%

28

Table 4 Continued
Comparison of Tax Collections for Tax Year 2008

County
Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Total

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

200,473 $

55,721 $

534 $

144,218

$

21,810 $

535 $

153 $

21,122

$

31,867 $

4,659 $

307 $

26,901

$

258,131 $

7,583 $

421 $

250,127

$

863,212 $

64,080 $

7,361 $

791,771

$

35,096 $

1,192 $

49 $

33,855

$

81,337 $

3,181 $

733 $

77,422

$

89,802 $

3,745 $

1,307 $

84,750

$

107,571 $

2,195 $

872 $

104,504

$ 88,221,202 $

3,089,287 $

852,828 $ 84,279,087

Percent of Tax Collected
71.94% 96.85% 84.42% 96.90% 91.72% 96.46% 95.19% 94.37% 97.15% 95.53%

* Temporary Collection order

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).

29

Table 5
Comparison of Tax Collections for Tax Year 2009

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

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

161,883 $

4,970 $

4,654 $

152,259

$

34,855 $

972 $

1,810 $

32,073

$

52,009 $

2,990 $

184 $

48,835

$

31,778 $

932 $

42 $

30,804

$

266,003 $

9,154 $

2,951 $

253,899

$

132,636 $

18,162 $

202 $

114,272

$

479,202 $

24,893 $

284 $

454,024

$

773,456 $

28,113 $

6,153 $

739,190

$

88,173 $

5,267 $

178 $

82,728

$

78,195 $

2,882 $

4,007 $

71,306

$

1,089,979 $

79,622 $

15,022 $

995,334

$

65,742 $

3,905 $

47 $

61,789

$

74,549 $

9,177 $

1,275 $

64,097

$

103,176 $

5,626 $

(3,616) $

101,166

$

310,393 $

12,839 $

837 $

296,717

$

437,415 $

17,322 $

1,376 $

418,716

$

408,896 $

7,540 $

215 $

401,141

$

154,471 $

9,063 $

418 $

144,990

$

28,864 $

838 $

-$

28,026

$

452,093 $

47,866 $

1,113 $

403,114

$

58,700 $

6,769 $

1,529 $

50,401

$

675,189 $

25,180 $

71 $

649,939

$

370,297 $

15,959 $

1,192 $

353,146

**

**

**

**

$

3,077,366 $

76,250 $

38,567 $

2,962,549

Percent of Tax Collected
94.05% 92.02% 93.90% 96.93% 95.45% 86.15% 94.75% 95.57% 93.82% 91.19% 91.32% 93.99% 85.98% 98.05% 95.59% 95.73% 98.10% 93.86% 97.10% 89.17% 85.86% 96.26% 95.37%
** 96.27%

30

Table 5 Continued
Comparison of Tax Collections for Tax Year 2009

County
Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas Early Echols

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

14,708 $

729 $

68 $

13,911

$

133,110 $

7,658 $

1,311 $

124,141

$

1,955,152 $

43,914 $

14,253 $

1,896,984

$

861,144 $

11,330 $

3,873 $

845,941

$

26,082 $

364 $

-$

25,718

$

2,077,844 $

107,957 $

55,894 $

1,913,993

$

61,771 $

1,927 $

4,453 $

55,391

$

7,537,305 $

117,898 $

133,102 $

7,286,305

$

205,681 $

8,255 $

1,642 $

195,784

$

214,429 $

266 $

9,202 $

204,961

$

927,632 $

11,062 $

9,861 $

906,709

$

80,884 $

2,294 $

522 $

78,068

$

1,058,894 $

45,906 $

43,695 $

969,293

$

74,453 $

5,987 $

(296) $

68,761

$

128,192 $

7,443 $

1,064 $

119,685

$

108,943 $

9,283 $

614 $

99,046

$

352,241 $

14,725 $

238 $

337,278

$

205,109 $

4,665 $

1,358 $

199,086

$

6,075,684 $

314,850 $

153,188 $

5,607,646

$

95,264 $

8,686 $

7$

86,571

$

61,344 $

4,624 $

780 $

55,940

$

527,489 $

10,664 $

3,860 $

512,965

$

1,061,183 $

42,731 $

18,942 $

999,510

$

102,725 $

2,831 $

5,063 $

94,831

$

24,679 $

601 $

224 $

23,854

Percent of Tax Collected
94.58% 93.26% 97.02% 98.23% 98.60% 92.11% 89.67% 96.67% 95.19% 95.58% 97.74% 96.52% 91.54% 92.36% 93.36% 90.92% 95.75% 97.06% 92.30% 90.88% 91.19% 97.25% 94.19% 92.32% 96.66%

31

Table 5 Continued
Comparison of Tax Collections for Tax Year 2009

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

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

426,573 $

32,697 $

17 $

393,858

$

124,728 $

6,123 $

796 $

117,809

$

103,638 $

3,542 $

(134) $

100,230

$

58,429 $

3,183 $

270 $

54,976

$

274,718 $

16,365 $

1,612 $

256,741

$

1,217,243 $

41,560 $

18,381 $

1,157,302

$

730,907 $

32,278 $

48,324 $

650,305

$

2,248,390 $

54,820 $

27,697 $

2,165,873

$

155,454 $

4,138 $

1,256 $

150,061

$ 13,663,455 $

313,269 $

226,110 $ 13,124,076

$

383,092 $

31,524 $

5,340 $

346,228

$

18,522 $

407 $

(70) $

18,184

$

1,405,156 $

27,390 $

9,865 $

1,367,901

$

437,774 $

33,391 $

2,173 $

402,210

$

140,678 $

3,770 $

683 $

136,225

$

402,414 $

11,641 $

114 $

390,659

$

7,739,505 $

209,151 $

115,801 $

7,414,554

$

308,195 $

11,522 $

1,842 $

294,830

$

1,660,802 $

35,935 $

10,397 $

1,614,471

$

75,438 $

16,824 $

186 $

58,428

$

179,592 $

6,337 $

1,538 $

171,717

$

313,208 $

5,011 $

511 $

307,686

$

224,294 $

19,590 $

2,072 $

202,632

$

127,847 $

4,309 $

23,640 $

99,898

$

1,816,439 $

55,982 $

8,753 $

1,751,704

Percent of Tax Collected
92.33% 94.45% 96.71% 94.09% 93.46% 95.08% 88.97% 96.33% 96.53% 96.05% 90.38% 98.18% 97.35% 91.88% 96.83% 97.08% 95.80% 95.66% 97.21% 77.45% 95.62% 98.24% 90.34% 78.14% 96.44%

32

Table 5 Continued
Comparison of Tax Collections for Tax Year 2009

County
Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens* Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

891,045 $

30,297 $

(651) $

861,398

$

53,643 $

1,493 $

774 $

51,376

$

574,521 $

34,423 $

(7,103) $

547,200

$

110,521 $

7,327 $

369 $

102,825

$

65,647 $

3,660 $

646 $

61,341

$

104,671 $

5,491 $

1,722 $

97,457

$

50,136 $

1,925 $

638 $

47,573

$

39,337 $

2,403 $

86 $

36,848

$

188,815 $

4,201 $

1,929 $

182,685

$

112,388 $

4,463 $

1,150 $

106,775

$

40,291 $

2,494 $

459 $

37,338

$

287,495 $

20,145 $

3,773 $

263,577

$

211,559 $

5,750 $

612 $

205,197

$

285,385 $

7,621 $

1,089 $

276,674

$

70,415 $

3,615 $

340 $

66,460

$

54,418 $

1,264 $

198 $

52,956

$

678,799 $

26,132 $

12,104 $

640,563

$

286,363 $

23,870 $

604 $

261,889

$

79,884 $

6,549 $

2,051 $

71,284

$

153,135 $

12,523 $

894 $

139,718

$

54,267 $

1,549 $

124 $

52,594

$

137,061 $

2,976 $

(730) $

134,815

$

121,801 $

9,702 $

2,218 $

109,881

$

138,041 $

12,219 $

1,118 $

124,703

$

37,704 $

762 $

313 $

36,629

Percent of Tax Collected
96.67% 95.77% 95.24% 93.04% 93.44% 93.11% 94.89% 93.67% 96.75% 95.01% 92.67% 91.68% 96.99% 96.95% 94.38% 97.31% 94.37% 91.45% 89.23% 91.24% 96.92% 98.36% 90.21% 90.34% 97.15%

33

Table 5 Continued
Comparison of Tax Collections for Tax Year 2009

County
Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

134,270 $

4,242 $

663 $

129,365

$

353,447 $

16,577 $

(3,198) $

340,068

$

48,682 $

324 $

232 $

48,126

$

229,442 $

12,736 $

2,721 $

213,985

$

235,471 $

15,620 $

3,899 $

215,951

$

1,137,358 $

68,304 $

17,833 $

1,051,221

$

699,613 $

26,609 $

29,013 $

643,991

$

386,042 $

10,505 $

1,737 $

373,800

$

99,702 $

6,544 $

305 $

92,852

$

932,599 $

41,427 $

90 $

891,082

$

153,934 $

7,918 $

900 $

145,116

$

339,424 $

20,210 $

61 $

319,152

$

95,912 $

7,489 $

1,422 $

87,001

$

115,090 $

6,800 $

764 $

107,526

$

225,575 $

10,929 $

4,188 $

210,458

$

59,386 $

3,165 $

422 $

55,799

$

381,949 $

13,516 $

(729) $

369,161

$

19,804 $

724 $

23 $

19,057

$

429,436 $

32,950 $

9,635 $

386,851

$

42,367 $

1,006 $

-$

41,361

$

1,037,906 $

22,695 $

1,788 $

1,013,423

$

715,669 $

52,709 $

1,083 $

661,878

$

28,692 $

2,257 $

1,152 $

25,283

$

94,839 $

6,187 $

66 $

88,586

$

57,510 $

1,971 $

(2,190) $

57,729

Percent of Tax Collected
96.35% 96.21% 98.86% 93.26% 91.71% 92.43% 92.05% 96.83% 93.13% 95.55% 94.27% 94.03% 90.71% 93.43% 93.30% 93.96% 96.65% 96.23% 90.08% 97.63% 97.64% 92.48% 88.12% 93.41% 100.38%

34

Table 5 Continued
Comparison of Tax Collections for Tax Year 2009

County
Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

349,457 $

18,264 $

4,821 $

326,373

$

168,714 $

3,147 $

195 $

165,372

$

32,764 $

980 $

332 $

31,452

$

174,722 $

9,447 $

(751) $

166,026

$

56,240 $

1,941 $

1,383 $

52,916

$

16,284 $

1,916 $

278 $

14,090

$

97,863 $

7,861 $

794 $

89,208

$

51,809 $

3,644 $

2$

48,163

$

64,352 $

5,761 $

882 $

57,709

$

57,950 $

1,648 $

141 $

56,161

$

385,872 $

13,212 $

931 $

371,729

$

237,025 $

4,573 $

1,014 $

231,438

$

146,388 $

13,815 $

246 $

132,327

$

221,453 $

20,424 $

1,145 $

199,884

$

27,356 $

1,995 $

595 $

24,765

$

468,656 $

848 $

3,766 $

464,042

$

50,366 $

2,632 $

155 $

47,579

$

60,903 $

4,352 $

2,197 $

54,354

$

308,497 $

23,935 $

1,168 $

283,394

$

162,693 $

8,639 $

8,746 $

145,308

$

327,482 $

21,752 $

458 $

305,272

$

651,727 $

25,423 $

1,394 $

624,910

$

167,425 $

7,552 $

1,985 $

157,888

$

35,871 $

1,262 $

308 $

34,300

$

188,324 $

2,063 $

3,626 $

182,635

Percent of Tax Collected
93.39% 98.02% 96.00% 95.02% 94.09% 86.53% 91.16% 92.96% 89.68% 96.91% 96.33% 97.64% 90.39% 90.26% 90.53% 99.02% 94.47% 89.25% 91.86% 89.31% 93.22% 95.89% 94.30% 95.62% 96.98%

35

Table 5 Continued
Comparison of Tax Collections for Tax Year 2009

County
Wayne Webster Wheeler White Whitfield Wilcox Wilkes* Wilkinson Worth Total

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

186,325 $

23,383 $

1,342 $

161,599

$

20,266 $

645 $

133 $

19,488

$

29,027 $

4,804 $

100 $

24,123

$

255,251 $

6,458 $

1,217 $

247,577

$

837,541 $

31,827 $

10,964 $

794,749

$

34,883 $

1,243 $

397 $

33,243

$

80,623 $

31,434 $

90 $

49,099

$

95,820 $

10,379 $

1,847 $

83,594

$

121,970 $

3,999 $

625 $

117,346

$ 86,667,109 $

3,131,225 $

1,197,739 $ 82,338,145

Percent of Tax Collected
86.73% 96.16% 83.10% 96.99% 94.89% 95.30% 60.90% 87.24% 96.21% 95.01%

* Temporary Collection order ** Information not available at press time due to large number of timberland appeals.

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).

36

Table 6
Comparison of Tax Collections for Tax Year 2010

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

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

168,856 $

5,197 $

148 $

163,511

$

33,876 $

942 $

1,808 $

31,126

$

54,226 $

3,698 $

87 $

50,441

$

31,777 $

442 $

-$

31,335

$

260,621 $

8,806 $

2,987 $

248,828

$

128,271 $

13,246 $

(2,634) $

117,659

$

429,664 $

22,632 $

332 $

406,700

$

737,660 $

22,292 $

3,222 $

712,146

$

86,710 $

5,075 $

3$

81,632

$

75,245 $

3,147 $

3,546 $

68,552

$

1,089,979 $

79,622 $

15,022 $

995,334

$

65,733 $

3,060 $

(41) $

62,714

$

76,245 $

10,265 $

945 $

65,035

$

104,547 $

5,943 $

95 $

98,509

$

309,148 $

9,244 $

737 $

299,168

$

434,225 $

15,032 $

(17) $

419,210

$

411,462 $

22,573 $

491 $

388,398

$

149,313 $

9,281 $

426 $

139,606

$

28,203 $

592 $

343 $

27,268

$

424,028 $

28,165 $

9,701 $

386,162

$

57,059 $

5,949 $

(67) $

51,177

$

658,463 $

24,753 $

(780) $

634,490

$

370,470 $

6,024 $

887 $

363,559

$

69,165 $

3,618 $

95 $

65,452

$

3,069,613 $

77,273 $

(64,584) $

3,056,924

Percent of Tax Collected
96.83% 91.88% 93.02% 98.61% 95.47% 91.73% 94.66% 96.54% 94.14% 91.11% 91.32% 95.41% 85.30% 94.22% 96.77% 96.54% 94.39% 93.50% 96.68% 91.07% 89.69% 96.36% 98.13% 94.63% 99.59%

37

Table 6 Continued
Comparison of Tax Collections for Tax Year 2010

County
Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas Early Echols

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

14,817 $

1,016 $

142 $

13,659

$

114,839 $

9,170 $

4,146 $

101,523

$

1,801,687 $

32,579 $

7,965 $

1,761,144

$

836,786 $

11,096 $

4,404 $

821,286

$

27,486 $

585 $

7$

26,894

$

1,791,676 $

90,418 $

3,820 $

1,697,438

$

64,220 $

2,040 $

4,521 $

57,659

$

6,980,805 $

73,482 $

187,521 $

6,719,803

$

204,291 $

11,016 $

1,428 $

191,847

$

216,044 $

156 $

9,698 $

206,190

$

987,889 $

14,079 $

5,656 $

968,153

$

79,726 $

2,502 $

413 $

76,811

$

1,042,711 $

53,687 $

32,182 $

956,843

$

73,230 $

5,120 $

441 $

67,670

$

128,395 $

8,952 $

1,776 $

117,667

$

106,955 $

10,274 $

367 $

96,314

$

344,403 $

14,485 $

914 $

329,004

$

196,270 $

3,691 $

1,708 $

190,871

$

5,930,980 $

53,140 $

168,316 $

5,709,524

$

92,889 $

6,278 $

484 $

86,126

$

60,752 $

4,345 $

138 $

56,269

$

498,374 $

7,552 $

116 $

490,706

$

907,159 $

40,641 $

20,947 $

845,571

$

99,290 $

4,629 $

4,798 $

89,863

$

25,237 $

635 $

351 $

24,251

Percent of Tax Collected
92.18% 88.40% 97.75% 98.15% 97.85% 94.74% 89.78% 96.26% 93.91% 95.44% 98.00% 96.34% 91.76% 92.41% 91.64% 90.05% 95.53% 97.25% 96.27% 92.72% 92.62% 98.46% 93.21% 90.51% 96.09%

38

Table 6 Continued
Comparison of Tax Collections for Tax Year 2010

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

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

425,088 $

31,668 $

478 $

392,941

$

127,902 $

5,518 $

386 $

121,997

$

104,590 $

4,120 $

(150) $

100,621

$

58,869 $

2,768 $

(47) $

56,148

$

274,870 $

18,658 $

1,008 $

255,204

$

1,118,042 $

25,068 $

17,393 $

1,075,581

$

680,247 $

30,417 $

12,608 $

637,222

$

2,151,831 $

30,894 $

27,434 $

2,093,503

$

152,255 $

3,429 $

1,636 $

147,190

$ 12,947,878 $

224,026 $

355,117 $ 12,368,734

$

317,418 $

28,417 $

1,035 $

287,965

$

19,535 $

768 $

56 $

18,712

$

1,286,634 $

75,967 $

-$

1,210,667

$

418,903 $

34,829 $

(1,042) $

385,116

$

137,534 $

3,878 $

1,297 $

132,359

$

386,654 $

9,974 $

1,127 $

375,553

$

7,067,885 $

151,374 $

149,580 $

6,766,931

$

303,234 $

13,413 $

2,283 $

287,539

$

1,606,820 $

31,657 $

30,829 $

1,544,335

$

94,887 $

15,510 $

(39) $

79,416

$

177,226 $

8,159 $

358 $

168,710

$

313,067 $

6,240 $

(706) $

307,533

$

226,065 $

29,635 $

1,405 $

195,025

$

139,533 $

4,343 $

31,986 $

103,205

$

1,446,215 $

52,648 $

18,925 $

1,374,642

Percent of Tax Collected
92.44% 95.38% 96.20% 95.38% 92.85% 96.20% 93.68% 97.29% 96.67% 95.53% 90.72% 95.79% 94.10% 91.93% 96.24% 97.13% 95.74% 94.82% 96.11% 83.70% 95.19% 98.23% 86.27% 73.96% 95.05%

39

Table 6 Continued
Comparison of Tax Collections for Tax Year 2010

County
Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

902,162 $

27,595 $

406 $

874,162

$

52,863 $

6,010 $

93 $

46,760

$

544,582 $

27,375 $

2,643 $

514,564

$

97,212 $

7,620 $

593 $

88,999

$

65,202 $

3,725 $

688 $

60,789

$

103,465 $

4,516 $

1,227 $

97,722

$

50,474 $

2,664 $

1,297 $

46,514

$

39,790 $

3,266 $

26 $

36,498

$

183,878 $

5,171 $

891 $

177,817

$

111,528 $

5,248 $

1,269 $

105,011

$

39,209 $

2,943 $

14 $

36,252

$

280,014 $

14,036 $

4,248 $

261,730

$

212,901 $

5,465 $

47 $

207,389

$

295,943 $

20,419 $

6,433 $

269,091

$

69,554 $

3,304 $

634 $

65,616

$

59,446 $

4,083 $

408 $

54,955

$

676,064 $

27,420 $

5,736 $

642,908

$

276,269 $

20,086 $

1,734 $

254,449

$

79,456 $

5,216 $

1,965 $

72,275

$

155,352 $

10,900 $

1,203 $

143,249

$

51,508 $

2,179 $

40 $

49,289

$

142,278 $

2,926 $

-$

139,352

$

113,441 $

28,174 $

5,060 $

80,207

$

130,325 $

12,503 $

1,558 $

116,265

$

38,085 $

433 $

291 $

37,361

Percent of Tax Collected
96.90% 88.46% 94.49% 91.55% 93.23% 94.45% 92.15% 91.73% 96.70% 94.16% 92.46% 93.47% 97.41% 90.93% 94.34% 92.45% 95.10% 92.10% 90.96% 92.21% 95.69% 97.94% 70.70% 89.21% 98.10%

40

Table 6 Continued
Comparison of Tax Collections for Tax Year 2010

County
Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

134,889 $

2,380 $

1,430 $

131,079

$

347,574 $

18,406 $

642 $

328,526

$

48,447 $

2,912 $

204 $

45,332

$

202,580 $

8,216 $

904 $

193,460

$

220,671 $

14,912 $

1,102 $

204,656

$

1,186,050 $

32,790 $

10,730 $

1,142,530

$

590,718 $

8,557 $

4,393 $

577,768

$

371,681 $

6,578 $

1,353 $

363,750

$

99,326 $

5,421 $

474 $

93,430

$

787,255 $

28,190 $

7,655 $

751,410

$

153,377 $

17,375 $

(418) $

136,420

$

332,758 $

27,882 $

980 $

303,897

$

97,762 $

7,789 $

2,089 $

87,884

$

112,381 $

7,179 $

25 $

105,176

$

225,924 $

12,702 $

4,518 $

208,705

$

59,208 $

5,139 $

344 $

53,724

$

367,745 $

15,652 $

(2,392) $

354,485

$

19,918 $

662 $

6$

19,250

$

408,576 $

8,406 $

239 $

399,931

$

42,388 $

1,775 $

-$

40,613

$

1,098,077 $

38,921 $

10,977 $

1,048,179

$

660,785 $

44,134 $

17 $

616,635

$

27,617 $

1,513 $

6$

26,098

$

95,228 $

6,258 $

(3,927) $

92,897

$

57,999 $

3,834 $

390 $

53,775

Percent of Tax Collected
97.18% 94.52% 93.57% 95.50% 92.74% 96.33% 97.81% 97.87% 94.06% 95.45% 88.94% 91.33% 89.90% 93.59% 92.38% 90.74% 96.39% 96.65% 97.88% 95.81% 95.46% 93.32% 94.50% 97.55% 92.72%

41

Table 6 Continued
Comparison of Tax Collections for Tax Year 2010

County
Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

347,661 $

20,752 $

11,573 $

315,336

$

166,282 $

2,766 $

1,039 $

162,477

$

31,658 $

1,327 $

3$

30,328

$

176,503 $

8,055 $

147 $

168,301

$

55,965 $

2,167 $

2,936 $

50,861

$

14,294 $

1,348 $

161 $

12,785

$

98,719 $

7,416 $

737 $

90,567

$

51,222 $

3,629 $

85 $

47,508

$

63,240 $

5,134 $

448 $

57,658

$

58,144 $

3,170 $

177 $

54,797

$

383,218 $

11,189 $

2,645 $

369,384

$

233,304 $

5,795 $

1,884 $

225,625

$

145,830 $

11,234 $

1,523 $

133,073

$

217,379 $

21,180 $

(222) $

196,420

$

26,880 $

2,353 $

283 $

24,244

$

465,748 $

1,836 $

2,198 $

461,715

$

50,453 $

2,467 $

148 $

47,838

$

56,613 $

4,549 $

406 $

51,658

$

306,353 $

21,099 $

1,457 $

283,797

$

157,273 $

6,974 $

4,764 $

145,535

$

322,111 $

19,869 $

775 $

301,467

$

631,433 $

17,913 $

3,067 $

610,453

$

167,758 $

5,895 $

11 $

161,852

$

36,326 $

1,040 $

1,107 $

34,179

$

184,151 $

1,850 $

1,492 $

180,809

Percent of Tax Collected
90.70% 97.71% 95.80% 95.35% 90.88% 89.44% 91.74% 92.75% 91.17% 94.24% 96.39% 96.71% 91.25% 90.36% 90.19% 99.13% 94.82% 91.25% 92.64% 92.54% 93.59% 96.68% 96.48% 94.09% 98.19%

42

Table 6 Continued
Comparison of Tax Collections for Tax Year 2010

County
Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Total

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

190,063 $

20,311 $

9,456 $

160,296

$

19,598 $

521 $

7$

19,070

$

30,028 $

6,216 $

347 $

23,465

$

251,308 $

5,899 $

620 $

244,789

$

765,567 $

59,374 $

3,550 $

702,643

$

35,036 $

1,870 $

269 $

32,897

$

84,614 $

17,866 $

790 $

65,958

$

95,636 $

6,555 $

2,807 $

86,274

$

119,609 $

3,937 $

475 $

115,197

$ 82,494,567 $

2,586,231 $

1,225,374 $ 78,682,962

Percent of Tax Collected
84.34% 97.31% 78.14% 97.41% 91.78% 93.89% 77.95% 90.21% 96.31% 95.38%

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).

43

Table 7
Comparison of Tax Collections for Tax Year 2011

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

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

165,962 $

4,955 $

(697) $

161,704

$

33,562 $

1,279 $

1,810 $

30,473

$

49,484 $

3,008 $

(549) $

47,025

$

30,752 $

875 $

(58) $

29,935

$

250,467 $

7,720 $

1,831 $

240,916

$

126,352 $

11,794 $

1,604 $

112,954

$

397,193 $

14,153 $

2,640 $

380,401

$

695,031 $

21,137 $

(1,596) $

675,490

$

84,998 $

8,025 $

408 $

76,565

$

72,542 $

3,048 $

2,624 $

66,870

$

1,017,331 $

37,239 $

17,782 $

962,310

$

60,002 $

2,158 $

152 $

57,692

$

75,176 $

6,341 $

(124) $

68,959

$

101,580 $

4,418 $

809 $

96,353

$

290,590 $

7,391 $

456 $

282,743

$

417,024 $

13,849 $

2,287 $

400,888

$

443,121 $

5,134 $

206 $

437,780

$

143,910 $

7,793 $

5$

136,113

$

26,796 $

542 $

-$

26,254

$

396,353 $

30,532 $

-$

365,821

$

52,115 $

5,062 $

(104) $

47,157

$

603,530 $

21,475 $

(1,078) $

583,133

$

352,076 $

11,964 $

1,955 $

338,158

$

68,590 $

4,381 $

-$

64,209

$

2,756,412 $

29,385 $

51,968 $

2,675,060

Percent of Tax Collected
97.43% 90.80% 95.03% 97.34% 96.19% 89.40% 95.77% 97.19% 90.08% 92.18% 94.59% 96.15% 91.73% 94.85% 97.30% 96.13% 98.79% 94.58% 97.98% 92.30% 90.49% 96.62% 96.05% 93.61% 97.05%

44

Table 7 Continued
Comparison of Tax Collections for Tax Year 2011

County
Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas Early Echols

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

15,442 $

1,192 $

(199) $

14,449

$

100,175 $

7,792 $

644 $

91,739

$

1,678,514 $

35,577 $

9,071 $

1,633,867

$

780,718 $

11,781 $

6,347 $

762,591

$

26,042 $

166 $

30 $

25,846

$

1,576,056 $

79,326 $

54,530 $

1,442,200

$

64,622 $

1,847 $

4,525 $

58,250

$

6,469,594 $

-$

-$

6,469,594

$

189,882 $

10,908 $

(1,202) $

180,176

$

203,993 $

232 $

1,612 $

202,149

$

975,581 $

12,653 $

4,315 $

958,613

$

89,686 $

2,425 $

609 $

86,652

$

951,048 $

35,441 $

50,228 $

865,378

$

71,117 $

4,037 $

56 $

67,025

$

122,191 $

6,653 $

2,789 $

112,749

$

98,191 $

8,643 $

323 $

89,225

$

297,792 $

9,937 $

4,378 $

283,477

$

186,058 $

3,035 $

1,106 $

181,917

$

5,144,289 $

161,021 $

220,141 $

4,763,127

$

91,371 $

8,714 $

(193) $

82,850

$

61,294 $

4,084 $

(202) $

57,412

$

460,367 $

10,034 $

(10,336) $

460,669

$

850,818 $

35,269 $

22,509 $

793,040

$

94,576 $

2,074 $

5,065 $

87,437

$

25,331 $

826 $

(43) $

24,548

Percent of Tax Collected
93.57% 91.58% 97.34% 97.68% 99.25% 91.51% 90.14% 100.00% 94.89% 99.10% 98.26% 96.62% 90.99% 94.24% 92.27% 90.87% 95.19% 97.77% 92.59% 90.67% 93.67% 100.07% 93.21% 92.45% 96.91%

45

Table 7 Continued
Comparison of Tax Collections for Tax Year 2011

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

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

400,577 $

20,202 $

1,219 $

379,156

$

120,084 $

5,356 $

1,189 $

113,539

$

103,374 $

3,828 $

(181) $

99,727

$

57,185 $

2,594 $

712 $

53,878

$

270,374 $

14,865 $

72 $

255,437

$

1,048,317 $

16,165 $

18,929 $

1,013,223

$

645,405 $

35,941 $

5,382 $

604,082

$

1,975,653 $

27,455 $

25,857 $

1,922,341

$

138,265 $

2,730 $

1,066 $

134,469

$ 12,272,573 $

141,693 $

681,144 $ 11,449,737

$

272,257 $

26,644 $

2,528 $

243,085

$

19,521 $

468 $

492 $

18,560

$

1,117,503 $

78,140 $

-$

1,039,363

$

357,818 $

22,518 $

19,709 $

315,591

$

122,304 $

3,787 $

885 $

117,632

$

332,158 $

8,896 $

(522) $

323,783

$

6,314,211 $

95,707 $

123,154 $

6,095,351

$

272,229 $

4,203 $

3,136 $

264,890

$

1,437,033 $

25,950 $

39,362 $

1,371,721

$

91,772 $

11,171 $

1,007 $

79,594

$

172,119 $

5,378 $

753 $

165,988

$

307,271 $

5,388 $

(2,544) $

304,428

$

249,589 $

26,193 $

8,958 $

214,439

$

127,798 $

3,237 $

(26,807) $

151,368

$

1,309,962 $

38,650 $

19,061 $

1,252,250

Percent of Tax Collected
94.65% 94.55% 96.47% 94.22% 94.48% 96.65% 93.60% 97.30% 97.25% 93.30% 89.29% 95.08% 93.01% 88.20% 96.18% 97.48% 96.53% 97.30% 95.46% 86.73% 96.44% 99.07% 85.92% 118.44% 95.59%

46

Table 7 Continued
Comparison of Tax Collections for Tax Year 2011

County
Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

897,719 $

25,975 $

2,379 $

869,365

$

53,769 $

4,959 $

183 $

48,627

$

509,581 $

19,398 $

6,012 $

484,171

$

86,219 $

5,785 $

573 $

79,862

$

61,099 $

3,940 $

64 $

57,095

$

98,749 $

4,000 $

(351) $

95,100

$

46,844 $

1,960 $

(1,132) $

46,016

$

39,566 $

2,943 $

269 $

36,354

$

175,736 $

4,352 $

2,119 $

169,265

$

106,755 $

3,625 $

1,699 $

101,430

$

39,655 $

2,283 $

-$

37,372

$

266,823 $

11,835 $

4,660 $

250,329

$

208,890 $

5,430 $

761 $

202,699

$

288,598 $

16,191 $

4,488 $

267,919

$

66,291 $

3,495 $

(108) $

62,904

$

62,727 $

4,036 $

272 $

58,419

$

652,730 $

26,454 $

9,515 $

616,761

$

243,743 $

13,150 $

5,391 $

225,202

$

80,882 $

4,811 $

6,108 $

69,963

$

154,299 $

8,585 $

1,140 $

144,573

$

50,727 $

721 $

421 $

49,585

$

135,861 $

3,799 $

73 $

131,989

$

107,204 $

8,516 $

-$

98,688

$

126,243 $

9,180 $

1,231 $

115,832

$

37,399 $

812 $

77 $

36,510

Percent of Tax Collected
96.84% 90.44% 95.01% 92.63% 93.45% 96.30% 98.23% 91.88% 96.32% 95.01% 94.24% 93.82% 97.04% 92.83% 94.89% 93.13% 94.49% 92.39% 86.50% 93.70% 97.75% 97.15% 92.06% 91.75% 97.62%

47

Table 7 Continued
Comparison of Tax Collections for Tax Year 2011

County
Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

130,857 $

5,010 $

671 $

125,176

$

325,767 $

11,630 $

(6,097) $

320,233

$

47,482 $

2,929 $

186 $

44,367

$

169,307 $

6,322 $

(493) $

163,478

$

186,881 $

12,211 $

2,689 $

171,980

$

1,166,934 $

32,476 $

4,733 $

1,129,725

$

535,428 $

11,916 $

6,110 $

517,402

$

349,695 $

3,929 $

1,870 $

343,896

$

96,870 $

5,200 $

63 $

91,607

$

706,561 $

19,390 $

(949) $

688,120

$

151,491 $

10,653 $

1,128 $

139,710

$

325,316 $

17,519 $

3,894 $

303,903

$

94,138 $

6,279 $

760 $

87,099

$

109,844 $

7,426 $

112 $

102,306

$

211,103 $

12,549 $

5,281 $

193,273

$

58,806 $

2,841 $

1,006 $

54,958

$

348,824 $

11,214 $

(3,308) $

340,918

$

17,506 $

581 $

80 $

16,845

$

386,699 $

11,393 $

(21,277) $

396,582

$

41,980 $

1,752 $

367 $

39,861

$

1,064,490 $

26,234 $

7,609 $

1,030,647

$

595,831 $

1,853 $

3,323 $

590,655

$

26,577 $

1,110 $

13 $

25,454

$

95,297 $

6,424 $

(933) $

89,806

$

55,018 $

3,315 $

487 $

51,216

Percent of Tax Collected
95.66% 98.30% 93.44% 96.56% 92.03% 96.81% 96.63% 98.34% 94.57% 97.39% 92.22% 93.42% 92.52% 93.14% 91.55% 93.46% 97.73% 96.22% 102.56% 94.95% 96.82% 99.13% 95.77% 94.24% 93.09%

48

Table 7 Continued
Comparison of Tax Collections for Tax Year 2011

County
Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

324,538 $

18,234 $

2,324 $

303,980

$

157,856 $

1,424 $

3,923 $

152,509

$

31,630 $

1,696 $

352 $

29,582

$

171,792 $

8,385 $

(365) $

163,772

$

52,017 $

1,489 $

581 $

49,947

$

13,635 $

1,232 $

59 $

12,343

$

98,556 $

7,442 $

715 $

90,400

$

50,016 $

3,035 $

136 $

46,845

$

61,023 $

1,839 $

1,573 $

57,611

$

58,103 $

5,802 $

-$

52,301

$

336,661 $

13,494 $

1,238 $

321,929

$

218,108 $

5,929 $

174 $

212,005

$

143,061 $

6,573 $

2,158 $

134,329

$

191,803 $

14,538 $

596 $

176,669

$

26,841 $

2,164 $

352 $

24,325

$

436,863 $

1,238 $

6,682 $

428,943

$

45,613 $

1,921 $

55 $

43,637

$

55,988 $

4,357 $

258 $

51,373

$

272,755 $

18,613 $

(474) $

254,616

$

157,870 $

6,230 $

8,200 $

143,439

$

313,882 $

22,496 $

4,030 $

287,355

$

565,532 $

12,013 $

2,574 $

550,946

$

164,634 $

7,540 $

2,528 $

154,566

$

36,318 $

1,111 $

166 $

35,041

$

178,441 $

2,783 $

(213) $

175,871

Percent of Tax Collected
93.67% 96.61% 93.53% 95.33% 96.02% 90.53% 91.72% 93.66% 94.41% 90.01% 95.62% 97.20% 93.90% 92.11% 90.63% 98.19% 95.67% 91.76% 93.35% 90.86% 91.55% 97.42% 93.88% 96.48% 98.56%

49

Table 7 Continued
Comparison of Tax Collections for Tax Year 2011

County
Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Total

State Tax from Digest

Delinquent Tax Amount

Tax Errored and Relieved

Adjusted State Tax

$

174,114 $

29,892 $

-$

144,222

$

18,094 $

1,015 $

(56) $

17,135

$

29,336 $

4,816 $

(279) $

24,799

$

236,243 $

4,081 $

(4,605) $

236,766

$

658,753 $

29,221 $

4,734 $

624,798

$

34,515 $

1,729 $

217 $

32,569

$

81,689 $

7,704 $

545 $

73,440

$

85,764 $

4,425 $

(349) $

81,688

$

116,167 $

4,268 $

442 $

111,457

$ 76,366,071 $

2,031,603 $

1,474,437 $ 72,860,032

Percent of Tax Collected
82.83% 94.70% 84.53% 100.22% 94.85% 94.36% 89.90% 95.25% 95.95% 95.41%

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).

50

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. 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, where 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, and lack good customer service to taxpayers.
51

List of Counties Where Performance Reviews Occurred

2001
Chatham Upson

None

2002

2003
Douglas Johnson Richmond

2004
Dade Hart Liberty Madison

2005
Charlton Gilmer Ware Wheeler
2009
Camden Jones Effingham

2006
Bibb Fulton Habersham Lamar Morgan Whitfield
2010
Pierce

2007
Brantley Crawford Telfair

None

2011

2008 Jefferson
2012 Floyd Lincoln

52

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 2012 digest was approved was comprised of Revenue Commissioner Douglas J. MacGinnitie, State Auditor Russell Hinton, and Steve Stancil, Director of the State Properties Commission.
In determining each county's proposed assessed public utility values for 2012, the Commissioner utilized the equalization ratios developed by the State Auditor based on the results of the sales ratio study performed on the 2011 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.
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, Morningstar, and Value Line, making the process less subjective and more transparent.
53

Figure 14: Change in Public Utility Digest Value shows the history of the public utility digest since 2006. Overall the public utility tax digest has increased 13.3% since 2006.

Billions

40.00 35.00 30.00 25.00 20.00 15.00

31.53 2006

31.57 2007

31.74 2008

31.54 2009

32.60 2010

33.96 2011

35.71 2012

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 significantly last year but has increased to a level that is higher than any of the past three years.

50.00 45.00 40.00 35.00 30.00 25.00

38.38 2006

37.44 2007

36.40 37.40

2008

2009

37.65

38.22

38.99

2010

2011

2012

54

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

250
245
240
235 236
230
225 2006

230 2007

229 2008

229 2009

230 2010

235 2011

230 2012

Table 8: 2012 Public Utility Proposed Equalization Ratios shows each county 2012 proposed equalization ratio for assessment of the public utility properties.

2012 Proposed Equalization Ratios for Public Utility Properties

County
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien

Proposed Ratio 33.85 38.43 32.54 41.05 37.86 41.76 39.09 39.66 39.70 37.09

County
Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden

Proposed Ratio 40.70 39.46 39.21 39.69 40.08 38.81 39.94 38.20 37.86 40.28

County
Candler Carroll Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay

Proposed Ratio 37.68 38.45 38.65 35.40 38.54 40.20 36.92 38.73 41.27 40.76

55

Table 8 Continued
2012 Proposed Equalization Ratios for Public Utility Properties

County
Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel Evans Fannin

Proposed Ratio 41.96 36.21 40.20 40.42 38.37 39.10 37.58 38.76 39.74 37.62 39.44 38.90 36.79 38.21 37.37 36.28 39.45 40.30 39.83 38.15 42.35 39.43 39.50 37.90 34.48

County
Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis

Proposed Ratio 41.20 39.19 39.73 39.32 39.40 36.69 33.57 37.42 38.14 34.44 38.22 40.65 41.50 39.93 39.89 40.28 40.00
38.98 39.96 38.61 39.37 40.32 38.43 37.82

County
Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray

Proposed Ratio 39.04 36.33 43.21 43.71 40.79 40.62 35.04 38.66 38.69 37.68 40.00 38.93 42.27 38.72 40.02 39.29 40.57 38.64 39.19 37.52 38.65 38.58 41.79 40.65 36.42
56

Table 8 Continued
2012 Proposed Equalization Ratios for Public Utility Properties

County
Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley

Proposed Ratio 38.46 39.16 40.35 40.82 40.95 40.39 42.26 37.82 41.04 34.70 38.55 42.46 38.89 39.96 37.54 39.30 41.88 39.84

County
Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup

Proposed Ratio 39.51 35.84 40.82 40.00 34.30 39.01 36.69 38.59 39.54 39.90 38.40 39.82 39.48 37.54 36.37 42.32 36.23 39.49

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

Proposed Ratio 39.29 40.48 39.91 38.22 37.68 39.54 41.25 34.18 40.01 41.48 40.02 38.72 41.20 39.17 37.24 39.88 37.19 37.77 38.99

57

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 shift81from 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.

58

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 1997 and 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 2009 2010 2011

Parcels
19,947 23,086 23,243 18,388 17,836 22,226 23,501 23,915 23,340 22,634 22,449 20,582 18,302 16,435 13,549 13,020 11,168
8,755 7,274 5,742 5,146 4,612

Percent Change

Total Value Eliminated

- $ 176,780,216

15.70% $ 204,261,412

0.68% $ 180,985,796

-20.89% $ 145,151,076

-3.00% $ 137,170,751

24.61% $ 165,278,063

5.74% $ 174,157,485

1.76% $ 181,350,311

-2.40% $ 189,169,970

-3.02% $ 191,204,332

-0.82% $ 191,352,938

-8.32% $ 195,076,035

-11.02% $ 182,041,147

-10.20% $ 177,696,254

-17.56% $ 158,588,308

-3.90% $ 194,743,119

-14.22% $ 193,012,297

-21.61% $ 153,927,964

-16.92% $ 139,281,934

21.06% $ 104,297,566

-10.38% $ 86,250,878

-10.38% $ 72,078,892

Percent Change

Total Tax Shift

- $ 4,010,259

15.55% $ 4,657,783

-11.40% $ 4,232,187

-19.80% $ 3,542,375

-5.50% $ 3,362,403

20.49% $ 4,249,807

5.37% $ 4,410,076

4.13% $ 4,654,542

4.31% $ 4,701,626

1.08% $ 4,760,183

0.08% $ 4,824,066

1.95% $ 5,011,186

-6.68% $ 4,768,802

-2.39% $ 4,803,802

-10.75% $ 4,304,327

22.80% $ 4,270,954

-0.89% $ 4,175,105

-20.25% $ 3,983,907

-9.51% $ 3,636,463

-25.12% $ 2,725,655

-17.30% $ 2,313,513

-16.43% $ 1,960,764

Percent Change
16.10% -9.14% -16.30% -5.08% 26.39%
3.77% 5.54% 1.01% 1.25% 1.34% 3.88% -4.84% 0.73% -10.40% -0.78% -2.24% -4.58% -8.72% -25.05% -15.13% -15.25%

59

Table 10: Preferential Agricultural Assessment for 2011 illustrates a county-by-county breakdown of the preferential agricultural assessment local impact analysis for 2011.

Preferential Agricultural Assessment for 2011

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

Parcel Count

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

613 $

3,323,667 $

831 $

43,042 $

49,855 $

93,728

66 $

1,117,022 $

279 $

19,393 $

16,544 $

36,216

251 $

2,283,019 $

571 $

31,935 $

33,104 $

65,610

152 $

3,703,737 $

926 $

31,563 $

55,112 $

87,601

1$

48,150 $

12 $

423 $

774 $

1,209

7$

117,405 $

29 $

1,054 $

1,566 $

2,649

1$

17,115 $

4$

187 $

317 $

508

40 $

636,284 $

159 $

4,946 $

11,389 $

16,494

13 $

106,893 $

27 $

1,460 $

1,672 $

3,159

19 $

712,206 $

178 $

12,820 $

9,971 $

22,969

6$

38,142 $

10 $

458 $

684 $

1,152

14 $

281,394 $

70 $

4,212 $

3,449 $

7,731

15 $

140,153 $

35 $

2,851 $

2,597 $

5,483

63 $

2,082,546 $

521 $

20,694 $

31,238 $

52,453

11 $

144,930 $

36 $

1,145 $

2,252 $

3,433

9$

294,330 $

74 $

3,073 $

3,061 $

6,208

34 $

1,037,067 $

259 $

6,496 $

14,260 $

21,015

6$

514,670 $

129 $

8,705 $

10,293 $

19,127

59 $

1,061,388 $

265 $

14,325 $

18,690 $

33,280

9$

226,286 $

57 $

2,648 $

3,394 $

6,099

16 $

336,206 $

84 $

3,633 $

4,458 $

8,175

22 $

319,302 $

80 $

2,714 $

6,258 $

9,052

0$

-$

-$

-$

-$

-

60

Table 10 Continued
Preferential Agricultural Assessment for 2011

County
Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas

Parcel Count

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

6$

70,623 $

18 $

1,175 $

1,296 $

2,489

0$

-$

-$

-$

-$

-

5$

87,071 $

22 $

752 $

1,428 $

2,202

1$

11,630 $

3$

126 $

169 $

298

0$

-$

-$

-$

-$

-

0$

-$

-$

-$

-$

-

23 $

502,040 $

126 $

7,614 $

6,035 $

13,775

0$

-$

-$

-$

-$

-

20 $

156,610 $

39 $

1,716 $

2,456 $

4,211

0$

-$

-$

-$

-$

-

49 $

1,109,228 $

277 $

8,704 $

17,985 $

26,966

7$

330,703 $

83 $

4,341 $

2,799 $

7,223

5$

175,155 $

44 $

1,236 $

3,081 $

4,361

26 $

456,250 $

114 $

4,364 $

7,368 $

11,846

0$

-$

-$

-$

-$

-

20 $

439,684 $

110 $

5,509 $

5,936 $

11,555

32 $

398,843 $

100 $

4,426 $

6,561 $

11,087

19 $

301,041 $

75 $

1,917 $

3,889 $

5,881

0$

-$

-$

-$

-$

-

33 $

652,649 $

163 $

6,109 $

8,478 $

14,750

0$

-$

-$

-$

-$

-

25 $

514,730 $

129 $

5,147 $

6,177 $

11,453

58 $

1,075,947 $

269 $

19,249 $

18,229 $

37,747

8$

279,010 $

70 $

3,319 $

5,146 $

8,535

0$

-$

-$

-$

-$

-

61

Table 10 Continued
Preferential Agricultural Assessment for 2011

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 Hart

Parcel Count

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

59 $

1,220,687 $

305 $

14,161 $

18,310 $

32,776

12 $

206,775 $

52 $

3,102 $

4,117 $

7,271

5$

212,099 $

53 $

1,815 $

3,252 $

5,120

4$

48,154 $

12 $

472 $

770 $

1,254

23 $

644,424 $

161 $

7,069 $

9,022 $

16,252

60 $

821,729 $

205 $

7,004 $

10,682 $

17,891

0$

-$

-$

-$

-$

-

0$

-$

-$

-$

-$

-

9$

251,333 $

63 $

2,203 $

4,672 $

6,938

1$

17,310 $

4$

98 $

324 $

426

0$

-$

-$

-$

-$

-

0$

-$

-$

-$

-$

-

4$

58,095 $

15 $

441 $

1,031 $

1,487

14 $

172,453 $

43 $

2,309 $

2,223 $

4,575

1$

2,490 $

1$

14 $

38 $

53

73 $

1,084,739 $

271 $

10,630 $

20,857 $

31,758

40 $

1,253,440 $

313 $

14,753 $

17,799 $

32,865

2$

45,748 $

11 $

254 $

516 $

781

0$

-$

-$

-$

-$

-

15 $

143,648 $

36 $

1,290 $

1,918 $

3,244

0$

-$

-$

-$

-$

-

93 $

1,945,750 $

486 $

34,012 $

26,310 $

60,808

5$

127,833 $

32 $

1,409 $

2,151 $

3,592

1$

42,364 $

11 $

260 $

744 $

1,015

1$

33,080 $

8$

141 $

454 $

603

62

Table 10 Continued
Preferential Agricultural Assessment for 2011

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

Parcel Count

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

2$

28,502 $

7$

198 $

435 $

640

4$

59,150 $

15 $

695 $

1,398 $

2,108

15 $

872,380 $

218 $

8,680 $

11,638 $

20,536

78 $

1,088,336 $

272 $

13,469 $

17,076 $

30,817

3$

37,264 $

9$

321 $

820 $

1,150

20 $

279,870 $

70 $

4,079 $

5,287 $

9,436

18 $

391,344 $

98 $

5,041 $

5,361 $

10,500

4$

53,237 $

13 $

679 $

735 $

1,427

277 $

6,185,843 $

1,546 $

66,158 $

79,804 $ 147,508

8$

142,487 $

36 $

2,089 $

1,972 $

4,097

1$

14,000 $

4$

186 $

249 $

439

2$

151,258 $

38 $

1,504 $

2,390 $

3,932

12 $

291,130 $

73 $

4,615 $

4,996 $

9,684

17 $

474,528 $

119 $

2,999 $

7,592 $

10,710

5$

340,430 $

85 $

4,346 $

5,243 $

9,674

16 $

109,308 $

27 $

1,310 $

1,694 $

3,031

2$

104,040 $

26 $

1,063 $

2,058 $

3,147

4$

55,631 $

14 $

874 $

751 $

1,639

2$

142,828 $

36 $

1,365 $

2,100 $

3,501

0$

-$

-$

-$

-$

-

39 $

574,349 $

144 $

6,197 $

10,338 $

16,679

25 $

314,533 $

79 $

3,510 $

5,604 $

9,193

34 $

627,879 $

157 $

4,383 $

10,194 $

14,734

7$

62,121 $

16 $

485 $

1,068 $

1,569

2$

31,849 $

8$

338 $

499 $

845

63

Table 10 Continued
Preferential Agricultural Assessment for 2011

County
Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley

Parcel Count

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

10 $

431,850 $

108 $

5,362 $

8,132 $

13,602

9$

171,411 $

43 $

2,991 $

2,784 $

5,818

59 $

1,258,391 $

315 $

23,078 $

18,687 $

42,080

1$

4,880 $

1$

46 $

73 $

120

34 $

472,737 $

118 $

5,955 $

5,720 $

11,793

3$

97,277 $

24 $

875 $

1,512 $

2,411

5$

60,290 $

15 $

350 $

934 $

1,299

10 $

94,517 $

24 $

1,420 $

2,209 $

3,653

1$

5,220 $

1$

57 $

110 $

168

4$

22,977 $

6$

154 $

402 $

562

14 $

400,730 $

100 $

3,070 $

7,770 $

10,940

0$

-$

-$

-$

-$

-

10 $

190,810 $

48 $

2,586 $

3,244 $

5,878

0$

-$

-$

-$

-$

-

8$

168,146 $

42 $

1,502 $

2,943 $

4,487

0$

-$

-$

-$

-$

-

0$

-$

-$

-$

-$

-

15 $

344,435 $

86 $

4,738 $

4,602 $

9,426

0$

-$

-$

-$

-$

-

0$

-$

-$

-$

-$

-

0$

-$

-$

-$

-$

-

78 $

1,263,975 $

316 $

22,268 $

21,778 $

44,362

3$

20,287 $

5$

164 $

388 $

557

0$

-$

-$

-$

-$

-

27 $

473,078 $

118 $

5,984 $

8,979 $

15,081

64

Table 10 Continued
Preferential Agricultural Assessment for 2011

County
Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware

Parcel Count

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

195 $

3,313,008 $

828 $

39,391 $

43,553 $

83,772

31 $

1,148,192 $

287 $

15,409 $

18,956 $

34,652

2$

37,031 $

9$

556 $

706 $

1,271

0$

-$

-$

-$

-$

-

51 $

588,502 $

147 $

7,498 $

8,549 $

16,194

55 $

1,066,243 $

267 $

12,568 $

18,694 $

31,529

3$

70,469 $

18 $

1,131 $

997 $

2,146

22 $

268,930 $

67 $

5,631 $

4,841 $

10,539

76 $

1,006,298 $

252 $

13,148 $

13,636 $

27,036

13 $

313,300 $

78 $

2,569 $

4,255 $

6,902

91 $

843,346 $

211 $

11,131 $

13,485 $

24,827

40 $

851,931 $

213 $

12,608 $

14,043 $

26,864

10 $

915,462 $

229 $

5,023 $

12,214 $

17,466

1$

11,300 $

3$

138 $

169 $

310

218 $

2,111,801 $

528 $

20,324 $

24,051 $

44,903

0$

-$

-$

-$

-$

-

13 $

346,670 $

87 $

4,284 $

4,160 $

8,531

0$

-$

-$

-$

-$

-

19 $

329,719 $

82 $

5,282 $

4,616 $

9,980

1$

5,968 $

1$

99 $

93 $

193

0$

-$

-$

-$

-$

-

0$

-$

-$

-$

-$

-

16 $

288,058 $

72 $

1,393 $

5,013 $

6,478

3$

51,580 $

13 $

628 $

1,124 $

1,765

399 $

2,008,806 $

502 $

33,244 $

30,331 $

64,077

65

Table 10 Continued
Preferential Agricultural Assessment for 2011

County
Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Total

Parcel Count

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

22 $

344,759 $

86 $

4,223 $

6,688 $

10,997

26 $

822,604 $

206 $

6,926 $

13,459 $

20,591

21 $

394,443 $

99 $

5,522 $

6,508 $

12,129

23 $

456,670 $

114 $

4,980 $

7,941 $

13,035

7$

53,370 $

13 $

860 $

827 $

1,700

4$

53,822 $

13 $

495 $

857 $

1,365

2$

20,180 $

5$

102 $

298 $

405

99 $

1,028,884 $

257 $

18,777 $

15,546 $

34,580

48 $

1,102,267 $

276 $

10,292 $

18,463 $

29,031

2$

15,210 $

4$

189 $

299 $

492

25 $

861,484 $

215 $

8,841 $

12,276 $

21,332

4,612 $ 72,078,892 $

18,022 $ 863,364 $ 1,079,378 $ 1,960,764

66

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.

Millions

$10.0

$8.0

$4.8

$6.0

$4.3

$4.0

$2.7

$4.0 $4.8
$2.0
$-

$4.3

$4.2

$3.6

$2.0 $2.3

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

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

$300.0

$250.0 $200.0 $150.0 $100.0
$50.0

$182.0

$158.6

$193.0

$178.4

$194.7

$139.3

$153.9

$104.3

$72.1

$86.3 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

67

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 shift91from 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.

68

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 19.27% of the total amount of tax shift statewide.

Conservation Use Fiscal Impact

County
Hall Cherokee Gwinnett Morgan Meriwether Oconee Worth Walton Jackson Franklin

Real Parcel

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

2,422 $ 331,275,106 $

82,819 $ 2,070,469 $ 5,794,544 $ 7,947,832

2,072 $ 258,313,800 $

64,578 $ 1,385,854 $ 5,127,529 $ 6,577,961

1,001 $ 187,199,870 $

46,800 $ 2,250,142 $ 3,810,466 $ 6,107,408

1,667 $ 211,396,187 $

52,849 $ 1,900,452 $ 3,286,154 $ 5,239,455

2,346 $ 166,010,960 $

41,503 $ 2,061,358 $ 3,126,152 $ 5,229,013

1,881 $ 211,215,156 $

52,804 $ 1,417,617 $ 3,696,265 $ 5,166,686

2,030 $ 192,209,706 $

48,052 $ 1,972,456 $ 2,738,988 $ 4,759,496

1,144 $ 137,858,605 $

34,465 $ 1,671,181 $ 2,900,431 $ 4,606,077

2,345 $ 167,459,321 $

41,865 $ 1,453,562 $ 3,076,026 $ 4,571,453

2,534 $ 187,353,426 $

46,838 $ 1,527,707 $ 2,785,571 $ 4,360,116

69

Table 12: Conservation Use Valuation Assessment for Tax Year 2011 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 2011

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

Real Parcel

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

57 $

359,033 $

90 $

4,649 $

5,385 $

10,124

908 $

15,143,115 $

3,786 $ 262,900 $ 224,285 $ 490,971

234 $

2,808,301 $

702 $

39,283 $

40,720 $

80,705

220 $ 12,656,187 $

3,164 $ 107,916 $ 188,324 $ 299,404

800 $ 37,940,741 $

9,485 $ 333,120 $ 609,708 $ 952,313

1,593 $ 137,782,230 $

34,446 $ 1,237,147 $ 1,837,464 $ 3,109,057

1,361 $ 81,787,242 $

20,447 $ 892,625 $ 1,513,064 $ 2,426,136

1,056 $ 44,226,120 $

11,057 $ 344,987 $ 770,974 $ 1,127,018

433 $ 10,177,634 $

2,544 $ 139,026 $ 159,219 $ 300,789

1,879 $

77,099,368 $

19,275 $ 1,387,789 $ 1,079,391 $ 2,486,455

411 $

17,473,269 $

4,368 $ 209,732 $ 313,558 $ 527,658

643 $

30,433,188 $

7,608 $ 455,524 $ 373,050 $ 836,182

915 $

23,241,059 $

5,810 $ 473,439 $ 430,657 $ 909,906

1,534 $ 161,883,820 $

40,471 $ 1,608,088 $ 2,428,257 $ 4,076,816

291 $

13,884,945 $

3,471 $ 108,891 $ 215,730 $ 328,092

2,484 $

76,918,845 $

19,230 $ 803,033 $ 799,956 $ 1,622,219

1,841 $ 129,578,827 $

32,395 $ 812,086 $ 1,781,709 $ 2,626,190

1,135 $

99,167,355 $

24,792 $ 1,677,217 $ 1,983,347 $ 3,685,356

448 $

31,168,552 $

7,792 $ 420,079 $ 548,847 $ 976,718

798 $

36,501,664 $

9,125 $ 427,069 $ 547,525 $ 983,719

980 $

32,905,683 $

8,226 $ 354,733 $ 436,296 $ 799,255

2,319 $ 63,708,931 $

15,927 $ 540,581 $ 1,234,113 $ 1,790,621

70

Table 12 Continued
Conservation Use Valuation Assessment for Tax Year 2011

County
Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty

Real Parcel

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

549 $ 37,092,505 $

9,273 $ 199,743 $ 622,153 $ 831,169

726 $ 46,677,799 $

11,669 $ 776,719 $ 856,538 $ 1,644,926

135 $ 46,887,524 $

11,722 $ 520,874 $ 686,011 $ 1,218,607

80 $

4,179,051 $

1,045 $

36,090 $

68,536 $ 105,671

1,231 $ 53,165,667 $

13,291 $ 577,462 $ 765,696 $ 1,356,449

2,072 $ 258,313,800 $

64,578 $ 1,385,854 $ 5,127,529 $ 6,577,961

330 $ 30,924,483 $

7,731 $ 423,665 $ 618,490 $ 1,049,886

451 $ 29,594,141 $

7,399 $ 448,825 $ 355,751 $ 811,975

151 $

12,457,110 $

3,114 $ 196,984 $ 249,142 $ 449,240

394 $ 13,814,302 $

3,454 $ 151,391 $ 216,636 $ 371,481

542 $

53,123,697 $

13,281 $ 427,646 $ 995,936 $ 1,436,863

2,117 $ 143,691,241 $

35,923 $ 1,127,545 $ 2,329,810 $ 3,493,278

2,423 $ 131,808,146 $

32,952 $ 1,714,331 $ 1,115,492 $ 2,862,775

4,750 $

87,677,941 $

21,919 $ 618,656 $ 1,542,255 $ 2,182,830

1,088 $

62,420,739 $

15,605 $ 597,054 $ 1,008,095 $ 1,620,754

2,402 $ 144,749,056 $

36,187 $ 986,467 $ 2,690,885 $ 3,713,539

818 $

41,998,048 $

10,500 $ 526,345 $ 566,974 $ 1,103,819

888 $

30,779,421 $

7,695 $ 345,179 $ 506,321 $ 859,195

502 $

24,377,158 $

6,094 $ 155,402 $ 314,953 $ 476,449

931 $ 143,486,458 $

35,872 $ 1,167,693 $ 2,288,035 $ 3,491,600

1,560 $ 136,231,238 $

34,058 $ 1,275,124 $ 1,769,644 $ 3,078,826

15 $

525,688 $

131 $

11,150 $

12,080 $

23,361

1,584 $ 53,616,738 $

13,404 $ 536,167 $ 643,401 $ 1,192,972

1,261 $ 23,774,813 $

5,944 $ 425,331 $ 402,793 $ 834,068

183 $ 14,883,852 $

3,721 $ 177,029 $ 274,533 $ 455,283

71

Table 12 Continued
Conservation Use Valuation Assessment for Tax Year 2011

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

Real Parcel

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

377 $ 34,288,213 $

8,572 $ 339,453 $ 786,914 $ 1,134,939

1,404 $ 63,127,663 $

15,782 $ 731,318 $ 946,915 $ 1,694,015

285 $

6,957,243 $

1,739 $ 104,359 $ 138,519 $ 244,617

1,890 $ 111,260,921 $

27,815 $ 952,171 $ 1,705,964 $ 2,685,950

1,444 $

68,345,214 $

17,086 $ 670,175 $ 1,093,250 $ 1,780,511

2,007 $

57,780,376 $

14,445 $ 633,851 $ 808,925 $ 1,457,221

260 $

10,015,682 $

2,504 $

85,328 $ 130,204 $ 218,036

1,555 $ 119,836,409 $

29,959 $ 618,356 $ 1,545,890 $ 2,194,205

556 $

42,426,524 $

10,607 $ 239,498 $ 918,534 $ 1,168,639

2,142 $

64,689,180 $

16,172 $ 567,130 $ 1,196,572 $ 1,779,874

818 $ 174,574,469 $

43,644 $ 991,758 $ 3,267,685 $ 4,303,087

2,534 $ 187,353,426 $

46,838 $ 1,527,707 $ 2,785,571 $ 4,360,116

607 $

69,921,660 $

17,480 $ 737,743 $ 1,267,103 $ 2,022,326

2,075 $ 159,904,145 $

39,976 $ 1,212,553 $ 2,838,299 $ 4,090,828

505 $

23,431,905 $

5,858 $ 313,753 $ 302,037 $ 621,648

154 $

21,805,673 $

5,451 $ 124,274 $ 333,631 $ 463,356

2,301 $ 139,140,347 $

34,785 $ 1,363,575 $ 2,657,508 $ 4,055,868

1,926 $ 117,107,843 $

29,277 $ 1,378,359 $ 1,662,931 $ 3,070,567

1,197 $ 89,645,453 $

22,411 $ 498,339 $ 1,011,111 $ 1,531,861

1,001 $ 187,199,870 $

46,800 $ 2,250,142 $ 3,810,466 $ 6,107,408

1,650 $ 164,826,420 $

41,207 $ 1,479,152 $ 2,200,433 $ 3,720,792

2,422 $ 331,275,106 $

82,819 $ 2,070,469 $ 5,794,544 $ 7,947,832

1,254 $ 65,605,684 $

16,401 $ 1,146,787 $ 887,120 $ 2,050,308

1,158 $ 65,624,413 $

16,406 $ 723,181 $ 1,103,272 $ 1,842,859

1,542 $ 121,158,852 $

30,290 $ 743,915 $ 2,127,549 $ 2,901,754

72

Table 12 Continued
Conservation Use Valuation Assessment for Tax Year 2011

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 McDuffie

Real Parcel

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

1,422 $ 140,526,969 $

35,132 $ 599,207 $ 1,929,716 $ 2,564,055

1,221 $

44,811,235 $

11,203 $ 310,990 $ 684,268 $ 1,006,461

1,440 $ 78,782,340 $

19,696 $ 919,513 $ 1,861,469 $ 2,800,678

751 $ 95,812,427 $

23,953 $ 953,334 $ 1,278,138 $ 2,255,425

1,477 $ 75,222,828 $

18,806 $ 930,958 $ 1,180,246 $ 2,130,010

2,345 $ 167,459,321 $

41,865 $ 1,453,562 $ 3,076,026 $ 4,571,453

1,495 $ 91,310,513 $

22,828 $ 1,330,851 $ 1,724,856 $ 3,078,535

807 $ 16,173,457 $

4,043 $ 208,314 $ 221,576 $ 433,933

1,575 $ 88,253,581 $

22,063 $ 1,125,233 $ 1,217,723 $ 2,365,019

498 $ 30,970,707 $

7,743 $ 331,232 $ 399,553 $ 738,528

1,233 $

48,788,311 $

12,197 $ 715,237 $ 675,084 $ 1,402,518

998 $

81,729,385 $

20,432 $ 1,087,867 $ 1,453,802 $ 2,562,101

800 $

49,292,706 $

12,323 $ 490,068 $ 778,825 $ 1,281,216

545 $

30,164,132 $

7,541 $ 478,101 $ 517,617 $ 1,003,259

2,333 $

66,052,522 $

16,513 $ 417,452 $ 1,056,340 $ 1,490,305

510 $

55,615,628 $

13,904 $ 709,989 $ 856,481 $ 1,580,374

156 $

5,825,500 $

1,456 $

69,433 $

90,295 $ 161,184

944 $

35,579,035 $

8,895 $ 363,618 $ 703,789 $ 1,076,302

493 $

22,995,995 $

5,749 $ 361,267 $ 310,446 $ 677,462

1,021 $

31,496,473 $

7,874 $ 301,106 $ 462,215 $ 771,195

1,468 $ 189,219,360 $

47,305 $ 1,486,210 $ 2,698,079 $ 4,231,594

1,298 $ 60,310,581 $

15,078 $ 651,370 $ 1,085,590 $ 1,752,038

2,293 $ 101,369,873 $

25,342 $ 1,132,051 $ 1,806,006 $ 2,963,399

838 $

40,614,011 $

10,154 $ 283,526 $ 659,409 $ 953,089

785 $ 41,049,262 $

10,262 $ 320,246 $ 705,637 $ 1,036,145

73

Table 12 Continued
Conservation Use Valuation Assessment for Tax Year 2011

County
McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale

Real Parcel

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

162 $ 10,841,408 $

2,710 $ 115,136 $ 170,026 $ 287,872

2,346 $ 166,010,960 $

41,503 $ 2,061,358 $ 3,126,152 $ 5,229,013

742 $ 18,549,066 $

4,637 $ 323,681 $ 301,237 $ 629,555

1,690 $ 106,034,350 $

26,509 $ 1,944,564 $ 1,586,383 $ 3,557,456

1,287 $ 92,095,268 $

23,024 $ 868,454 $ 1,380,232 $ 2,271,710

1,041 $ 39,146,787 $

9,787 $ 493,093 $ 473,158 $ 976,038

1,667 $ 211,396,187 $

52,849 $ 1,900,452 $ 3,286,154 $ 5,239,455

747 $

40,215,053 $

10,054 $ 233,331 $ 623,333 $ 866,718

100 $

9,589,073 $

2,397 $ 117,733 $ 224,097 $ 344,227

1,016 $

94,550,799 $

23,638 $ 1,031,549 $ 1,988,583 $ 3,043,770

1,881 $ 211,215,156 $

52,804 $ 1,417,617 $ 3,696,265 $ 5,166,686

1,789 $ 100,341,403 $

25,085 $ 769,775 $ 1,945,620 $ 2,740,480

1,525 $ 117,178,948 $

29,295 $ 1,109,685 $ 2,215,737 $ 3,354,717

475 $

24,729,322 $

6,182 $ 335,206 $ 420,398 $ 761,786

580 $

47,590,091 $

11,898 $ 297,914 $ 760,014 $ 1,069,826

1,117 $

34,162,572 $

8,541 $ 305,484 $ 597,845 $ 911,870

1,560 $

79,384,243 $

19,846 $ 992,303 $ 1,325,876 $ 2,338,025

959 $

27,536,162 $

6,884 $ 298,767 $ 448,289 $ 753,940

537 $

13,858,558 $

3,465 $ 190,652 $ 185,150 $ 379,267

566 $

63,572,542 $

15,893 $ 343,292 $ 746,977 $ 1,106,162

283 $

18,475,259 $

4,619 $ 288,399 $ 290,985 $ 584,003

670 $ 60,304,681 $

15,076 $ 477,735 $ 537,073 $ 1,029,884

971 $ 39,362,095 $

9,841 $ 693,485 $ 678,209 $ 1,381,535

170 $

8,823,496 $

2,206 $

71,250 $ 168,617 $ 242,073

352 $ 22,148,905 $

5,537 $ 379,854 $ 542,648 $ 928,039

74

Table 12 Continued
Conservation Use Valuation Assessment for Tax Year 2011

County
Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton

Real Parcel

Assessed Value Eliminated

State Tax Shift

County Tax Shift

School Tax Shift

Total Tax Shift

460 $ 27,108,200 $

6,777 $ 342,919 $ 514,514 $ 864,210

1,364 $ 67,713,823 $

16,928 $ 805,117 $ 890,166 $ 1,712,211

792 $ 67,897,785 $

16,974 $ 911,188 $ 1,120,925 $ 2,049,087

1,053 $ 58,315,537 $

14,579 $ 875,316 $ 1,111,494 $ 2,001,389

528 $ 24,289,178 $

6,072 $ 274,953 $ 446,921 $ 727,946

290 $

6,954,623 $

1,739 $

88,602 $ 101,030 $ 191,371

1,170 $ 60,836,066 $

15,209 $ 717,074 $ 1,066,639 $ 1,798,922

1,559 $ 89,088,381 $

22,272 $ 1,429,869 $ 1,260,512 $ 2,712,653

602 $ 31,460,356 $

7,865 $ 658,605 $ 566,286 $ 1,232,756

1,466 $

48,656,714 $

12,164 $ 635,749 $ 659,347 $ 1,307,260

1,219 $

69,653,199 $

17,413 $ 571,360 $ 945,890 $ 1,534,663

1,075 $

23,276,886 $

5,819 $ 307,232 $ 372,197 $ 685,248

1,044 $

47,129,524 $

11,782 $

5,062 $ 776,883 $ 793,727

1,267 $ 188,739,237 $

47,185 $ 1,037,079 $ 2,516,462 $ 3,600,726

1,028 $

62,556,595 $

15,639 $ 762,127 $ 936,097 $ 1,713,863

403 $

11,388,168 $

2,847 $ 109,600 $ 130,154 $ 242,601

488 $

48,281,978 $

12,070 $ 256,860 $ 230,981 $ 499,911

623 $

19,864,614 $

4,966 $ 245,602 $ 238,375 $ 488,943

1,259 $

88,253,551 $

22,063 $ 931,957 $ 1,663,579 $ 2,617,599

1,288 $

57,428,280 $

14,357 $ 919,944 $ 803,996 $ 1,738,297

927 $ 35,163,417 $

8,791 $ 583,713 $ 548,549 $ 1,141,053

1,204 $ 106,869,848 $

26,717 $ 579,128 $ 1,260,850 $ 1,866,695

1,300 $ 72,495,212 $

18,124 $ 922,139 $ 1,036,682 $ 1,976,945

1,066 $ 39,905,149 $

9,976 $ 193,148 $ 694,509 $ 897,633

1,144 $ 137,858,605 $

34,465 $ 1,671,181 $ 2,900,431 $ 4,606,077

75

Table 12 Continued
Conservation Use Valuation Assessment for Tax Year 2011

County
Ware Warren Washington Wayne Webster 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

61 $

850,931 $

213 $

14,082 $

12,848 $

27,143

717 $ 28,674,409 $

7,169 $ 351,262 $ 556,284 $ 914,715

1,350 $ 71,714,903 $

17,929 $ 603,839 $ 1,173,399 $ 1,795,167

1,622 $ 78,588,748 $

19,647 $ 1,100,242 $ 1,296,714 $ 2,416,603

453 $ 25,785,199 $

6,446 $ 281,213 $ 448,353 $ 736,012

974 $

29,337,911 $

7,334 $ 473,373 $ 454,738 $ 935,445

1,317 $ 112,986,060 $

28,247 $ 1,039,537 $ 1,799,868 $ 2,867,652

634 $ 22,887,227 $

5,722 $ 115,832 $ 337,724 $ 459,278

1,163 $

13,130,871 $

3,283 $ 239,638 $ 198,407 $ 441,328

1,673 $

90,657,605 $

22,664 $ 845,450 $ 1,518,515 $ 2,386,629

910 $

37,010,974 $

9,253 $ 460,417 $ 727,636 $ 1,197,306

2,030 $ 192,209,706 $

48,052 $ 1,972,456 $ 2,738,988 $ 4,759,496

173,089 $ 10,801,957,422 $ 2,700,486 $ 106,376,357 $ 174,079,402 $ 283,156,245

76

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 2001.

Millions

$350.0 $280.0 $210.0 $140.0

$110.1

$267.4

$295.1

$180.7

$292.1

$283.2

$127.3

$228.6

$70.0 $-

$90.1

$110.1

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

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 2001.

Billions

15.0

11.6

10.8

12.0

9.2

11.5

9.0

5.1

10.8

6.0

3.6

7.2

3.0 4.3 5.1

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

77

Forest Land Conservation Use
The Georgia Forest Land Protection Act of 2008 provides for current use valuation for property primarily used for the good faith subsistence or commercial production of trees, timber, or other wood and wood fiber products.
The assessment of qualifying properties is 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 timber and factors found in market data using only comparable sales with and for the same existing use. The data is grouped into 9 agricultural districts in Georgia.
This 15-year covenant agreement between the taxpayer and the local board of assessors is limited to forest land tracts consisting of more than 200 contiguous acres when owned by an individual or individuals or by any entity registered to do business in Georgia. A covenant breach is subject to a penalty in an amount equal to three times the tax savings if the covenant is breached in years 1 through 5; two and one half times the tax savings if the covenant is breached in years 6 through 10; and two times the tax savings if the breach occurs in years 11 through 15.
The effect of any special assessment program is a tax shift101from those taxpayers taking advantage of this special assessment program to those taxpayers who cannot qualify for special treatment, just as any exemption for one class of taxpayers shifts the tax burden to other classes of taxpayers. To lessen the fiscal impact on local taxing jurisdictions there is a grant component associated with this program. A grant is paid to the taxing authorities to reimburse up to one-half of the first 3% of revenue loss and 100% of the revenue loss over 3% as a result of taxpayers enrolling property in this program. The amount of the appropriation to pay the Forest Land Conservation Use Reimbursement Grants was $14.1 million. Several reports, graphs, and charts are being included in this report to show the fiscal impact of Conservation Use Valuation.

10 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.

78

Table 13: Forest Land Conservation Use Fiscal Impact below represents the 10 counties, ranked by total net tax shift, most affected by Forest land Conservation Use Assessment. The table lists, by county, the number of applications (parcel count), assessed value eliminated from the digest, amount of net tax shift for each of the tax types, and the total tax shift.

Forest Land Conservation Use Fiscal Impact

County

Parcel Count

Assessed Value
Eliminated

State Tax Shift

Tax Shift

County
FLPA Grant

Net Tax Shift

Tax Shift

School
FLPA Grant

Net Tax Shift

Total Tax Shift

Total FLPA Grant

Net Tax Shift

Worth

22 $20,080,463 $ 5,020 $ 206,066 $ 5,563 $ 200,503 $ 286,147 $ 7,725 $ 278,422 $ 497,233 $ 13,288 $ 483,945

Meriwether

60 $18,085,484 $ 4,521 $ 224,567 $ 55,750 $ 168,818 $ 340,568 $ 77,139 $ 263,429 $ 569,656 $ 132,889 $ 436,768

Hancock

140 $15,565,593 $ 3,891 $ 272,087 $ 40,790 $ 231,297 $ 210,478 $ 34,799 $ 175,679 $ 486,456 $ 75,588 $ 410,867

Twiggs

94 $ 11,129,561 $ 2,782 $ 184,751 $ 7,991 $ 176,760 $ 173,621 $ 7,509 $ 166,112 $ 361,154 $ 15,500 $ 345,654

Talbot

154 $16,097,660 $ 4,024 $ 258,368 $ 95,421 $ 162,947 $ 227,766 $ 84,697 $ 143,069 $ 490,158 $ 180,117 $ 310,041

Washington

140 $ 21,811,616 $ 5,453 $ 183,654 $ 89,787 $ 93,866 $ 356,882 $ 159,122 $ 197,760 $ 545,989 $ 248,910 $ 297,079

Effingham

44 $13,347,662 $ 3,337 $ 114,229 $ 14,872 $ 99,358 $ 204,660 $ 26,645 $ 178,015 $ 322,226 $ 41,517 $ 280,710

Jones

85 $16,005,627 $ 4,001 $ 213,035 $ 106,365 $ 106,670 $ 284,708 $ 127,862 $ 156,846 $ 501,744 $ 234,227 $ 267,517

Lee

59 $16,482,469 $ 4,121 $ 210,415 $ 102,861 $ 107,554 $ 253,830 $ 120,856 $ 132,974 $ 468,366 $ 223,717 $ 244,650

Thomas

47 $41,571,205 $ 10,393 $ 228,155 $ 124,783 $ 103,372 $ 554,643 $ 434,402 $ 120,241 $ 793,191 $ 559,185 $ 234,006

79

Table 14: Forest Land Conservation Use Valuation Assessment for Tax Year 2011 lists each county and the number of parcels receiving Forest Land Conservation Use Assessment, the amount of value eliminated from the taxable digest in each county, the gross tax dollar shift for State, County, and School, the amount of the reimbursement grant paid to the County and School and the net tax shift for the taxing jurisdictions after the application of the grant. This table does not include amounts paid to municipalities or special taxing districts.

Forest Land Conservation Use Valuation Assessment

County
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan

Parcel Count

Assessed Value
Eliminated

State Tax Shift

Tax Shift

County
FLPA Grant

Net Tax Shift

Tax Shift

School
FLPA Grant

Net Tax Shift

Total Tax Shift

Total FLPA Grant

Net Tax Shift

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

12 $ 995,711 $ 249 $ 17,287 $ 8,974 $ 8,313 $ 14,747 $ 7,656 $ 7,091 $ 32,283 $ 16,629 $ 15,653

5 $

34,484 $

9$

482 $

197 $

286 $

500 $

204 $

296 $

991 $

401 $

591

48 $ 22,458,473 $ 5,615 $ 191,492 $ 145,025 $ 46,467 $ 334,182 $ 251,947 $ 82,235 $ 531,289 $ 396,972 $ 134,317

28 $ 3,006,202 $ 752 $ 26,394 $ 14,609 $ 11,785 $ 48,310 $ 26,739 $ 21,571 $ 75,456 $ 41,349 $ 34,108

3 $ 1,493,313 $ 373 $ 13,408 $ 8,594 $ 4,815 $ 19,915 $ 12,764 $ 7,151 $ 33,696 $ 21,357 $ 12,339

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

42 $ 2,213,431 $ 553 $ 30,235 $ 15,612 $ 14,624 $ 34,627 $ 17,879 $ 16,748 $ 65,415 $ 33,491 $ 31,925

27 $ 4,617,561 $ 1,154 $ 83,116 $ 43,633 $ 39,483 $ 64,646 $ 33,937 $ 30,709 $ 148,916 $ 77,570 $ 71,346

13 $ 737,315 $ 184 $ 8,850 $

384 $ 8,467 $ 13,231 $

574 $ 12,657 $ 22,265 $

958 $ 21,308

22 $ 2,145,629 $ 536 $ 32,116

$ 32,116 $ 26,301

$ 26,301 $ 58,953 $

- $ 58,953

39 $ 2,672,096 $ 668 $ 54,350 $ 36,994 $ 17,356 $ 49,514 $ 32,738 $ 16,776 $ 104,532 $ 69,733 $ 34,800

96 $ 43,177,739 $ 10,794 $ 428,582 $ 437,712 $ (9,130) $ 647,666 $ 567,119 $ 80,547 $ 1,087,042 $ 1,004,831 $ 82,211

17 $ 2,277,151 $ 569 $ 17,990 $ 8,576 $ 9,413 $ 35,380 $ 17,690 $ 17,690 $ 53,939 $ 26,266 $ 27,672

80

Table 14 Continued
Forest Land Conservation Use Valuation Assessment

County

Parcel Count

Assessed Value
Eliminated

State Tax Shift

Tax Shift

County
FLPA Grant

Net Tax Shift

Tax Shift

School
FLPA Grant

Net Tax Shift

Total Tax Shift

Total FLPA Grant

Net Tax Shift

Bulloch

13 $ 523,302 $ 131 $ 5,463 $ 2,729 $ 2,734 $ 5,442 $ 2,601 $ 2,841 $ 11,036 $ 5,330 $ 5,706

Burke

79 $ 17,465,408 $ 4,366 $ 109,403 $ 50,794 $ 58,609 $ 240,149 $ 111,498 $ 128,652 $ 353,918 $ 162,292 $ 191,627

Butts

6 $ 2,240,300 $ 560 $ 37,890

$ 37,890 $ 44,806

$ 44,806 $ 83,256 $

- $ 83,256

Calhoun

55 $ 17,236,811 $ 4,309 $ 232,075 $ 228,948 $ 3,126 $ 303,523 $ 291,671 $ 11,852 $ 539,907 $ 520,619 $ 19,288

Camden

31 $ 3,832,401 $ 958 $ 44,839 $ 12,813 $ 32,026 $ 57,486 $ 15,538 $ 41,948 $ 103,283 $ 28,351 $ 74,932

Candler

9 $ 1,386,072 $ 347 $ 14,978

$ 14,978 $ 18,378

$ 18,378 $ 33,703 $

- $ 33,703

Carroll

6 $ 461,684 $ 115 $ 3,924 $ 1,975 $ 1,950 $ 9,049 $ 4,553 $ 4,496 $ 13,088 $ 6,527 $ 6,561

Catoosa

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

Charlton

23 $ 10,336,322 $ 2,584 $ 171,996 $ 69,283 $ 102,714 $ 189,672 $ 76,403 $ 113,269 $ 364,252 $ 145,685 $ 218,567

Chatham

3 $ 531,400 $ 133 $ 5,903 $ 4,426 $ 1,477 $ 7,775 $ 5,829 $ 1,946 $ 13,811 $ 10,254 $ 3,557

Chattahoochee

7 $ 1,324,603 $ 331 $ 11,439 $ 5,562 $ 5,877 $ 21,723 $ 10,563 $ 11,160 $ 33,493 $ 16,126 $ 17,368

Chattooga

19 $ 2,863,461 $ 716 $ 31,011 $ 21,251 $ 9,760 $ 41,520 $ 28,452 $ 13,068 $ 73,247 $ 49,704 $ 23,544

Cherokee

4 $ 1,860,360 $ 465 $ 9,981 $ 5,630 $ 4,350 $ 36,928 $ 20,412 $ 16,516 $ 47,374 $ 26,042 $ 21,331

Clarke

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

Clay

36 $ 4,895,939 $ 1,224 $ 74,252 $ 19,071 $ 55,181 $ 58,854 $ 15,116 $ 43,738 $ 134,330 $ 34,187 $ 100,142

Clayton

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

Clinch

34 $ 6,229,247 $ 1,557 $ 68,266 $ 29,619 $ 38,647 $ 97,687 $ 42,384 $ 55,303 $ 167,510 $ 72,003 $ 95,507

81

Table 14 Continued
Forest Land Conservation Use Valuation Assessment

County
Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur DeKalb Dodge Dooly Dougherty Douglas Early

Parcel Count

Assessed Value
Eliminated

State Tax Shift

Tax Shift

County
FLPA Grant

Net Tax Shift

Tax Shift

School
FLPA Grant

Net Tax Shift

Total Tax Shift

Total FLPA Grant

Net Tax Shift

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

28 $ 7,499,435 $ 1,875 $ 58,848 $ 30,263 $ 28,585 $ 121,596 $ 62,531 $ 59,065 $ 182,319 $ 92,794 $ 89,525

17 $ 2,192,323 $ 548 $ 28,437 $ 15,639 $ 12,798 $ 18,554 $ 10,203 $ 8,351 $ 47,539 $ 25,842 $ 21,697

292 $ 7,981,625 $ 1,995 $ 56,318 $ 28,424 $ 27,894 $ 140,397 $ 78,098 $ 62,299 $ 198,710 $ 106,522 $ 92,188

11 $ 2,435,281 $ 609 $ 23,293 $ 11,647 $ 11,647 $ 39,330 $ 19,665 $ 19,665 $ 63,232 $ 31,312 $ 31,921

27 $ 1,936,554 $ 484 $ 13,209 $ 7,481 $ 5,728 $ 36,001 $ 20,397 $ 15,604 $ 49,694 $ 27,878 $ 21,816

80 $ 12,171,389 $ 3,043 $ 152,508 $ 50,613 $ 101,894 $ 164,314 $ 54,970 $ 109,344 $ 319,865 $ 105,583 $ 214,281

7 $ 388,311 $

97 $ 4,440 $ 2,341 $ 2,099 $ 6,388 $ 3,368 $ 3,020 $ 10,925 $ 5,709 $ 5,216

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

123 $ 25,471,649 $ 6,368 $ 238,415 $ 251,524 $ (13,109) $ 330,877 $ 350,152 $ (19,275) $ 575,660 $ 601,676 $ (26,016)

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

66 $ 5,867,960 $ 1,467 $ 58,680 $ 30,287 $ 28,393 $ 70,416 $ 36,344 $ 34,072 $ 130,563 $ 66,631 $ 63,932

46 $ 3,672,575 $ 918 $ 65,702 $ 27,176 $ 38,527 $ 62,221 $ 25,736 $ 36,485 $ 128,841 $ 52,912 $ 75,930

35 $ 12,157,032 $ 3,039 $ 144,596 $ 64,894 $ 79,702 $ 224,236 $ 100,636 $ 123,600 $ 371,871 $ 165,530 $ 206,341

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

278 $ 27,105,196 $ 6,776 $ 314,072 $ 314,488 $ (416) $ 406,578 $ 390,763 $ 15,815 $ 727,426 $ 705,251 $ 22,175

82

Table 14 Continued
Forest Land Conservation Use Valuation Assessment

County
Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady Greene

Parcel Count

Assessed Value
Eliminated

State Tax Shift

Tax Shift

County
FLPA Grant

Net Tax Shift

Tax Shift

School
FLPA Grant

Net Tax Shift

Total Tax Shift

Total FLPA Grant

Net Tax Shift

40 $ 2,290,662 $ 573 $ 34,360 $ 26,733 $ 7,627 $ 45,607 $ 28,239 $ 17,368 $ 80,540 $ 54,971 $ 25,569

44 $ 13,347,662 $ 3,337 $ 114,229 $ 14,872 $ 99,358 $ 204,660 $ 26,645 $ 178,015 $ 322,226 $ 41,517 $ 280,710

19 $ 4,738,732 $ 1,185 $ 46,440 $ 25,316 $ 21,124 $ 75,801 $ 41,322 $ 34,479 $ 123,426 $ 66,637 $ 56,788

82 $ 6,317,725 $ 1,579 $ 69,306 $ 42,846 $ 26,460 $ 88,448 $ 54,680 $ 33,768 $ 159,333 $ 97,525 $ 61,807

8 $ 846,987 $ 212 $ 7,157 $ 3,796 $ 3,361 $ 11,011 $ 5,840 $ 5,171 $ 18,380 $ 9,636 $ 8,744

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

18 $ 1,000,756 $ 250 $ 8,774 $ 4,507 $ 4,266 $ 18,602 $ 9,556 $ 9,046 $ 27,626 $ 14,064 $ 13,562

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

32 $ 9,733,200 $ 2,433 $ 102,695 $ 71,100 $ 31,595 $ 180,084 $ 96,890 $ 83,194 $ 285,212 $ 167,989 $ 117,222

1 $ 971,664 $ 243 $ 7,368 $ 5,346 $ 2,023 $ 17,247 $ 14,414 $ 2,833 $ 24,858 $ 19,759 $ 5,099

34 $ 4,884,056 $ 1,221 $ 65,398

$ 65,398 $ 62,955

$ 62,955 $ 129,574 $

- $ 129,574

62 $ 6,562,481 $ 1,641 $ 37,229 $ 19,167 $ 18,062 $ 99,947 $ 51,457 $ 48,490 $ 138,817 $ 70,624 $ 68,193

7 $ 1,894,773 $ 474 $ 18,569 $ 9,845 $ 8,724 $ 36,433 $ 19,315 $ 17,118 $ 55,476 $ 29,160 $ 26,316

53 $ 12,188,095 $ 3,047 $ 143,454 $ 87,860 $ 55,594 $ 173,071 $ 106,000 $ 67,071 $ 319,572 $ 193,860 $ 125,712

66 $ 12,627,132 $ 3,157 $ 70,194 $ 43,286 $ 26,909 $ 142,421 $ 87,825 $ 54,596 $ 215,772 $ 131,110 $ 84,662

83

Table 14 Continued
Forest Land Conservation Use Valuation Assessment

County
Gwinnett Habersham Hall Hancock Haralson Harris Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson

Parcel Count

Assessed Value
Eliminated

State Tax Shift

Tax Shift

County
FLPA Grant

Net Tax Shift

Tax Shift

School
FLPA Grant

Net Tax Shift

Total Tax Shift

Total FLPA Grant

Net Tax Shift

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

1 $ 626,556 $ 157 $ 5,623 $ 3,057 $ 2,565 $ 8,365 $ 4,548 $ 3,817 $ 14,145 $ 7,606 $ 6,539

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

140 $ 15,565,593 $ 3,891 $ 272,087 $ 40,790 $ 231,297 $ 210,478 $ 34,799 $ 175,679 $ 486,456 $ 75,588 $ 410,867

16 $ 4,132,939 $ 1,033 $ 45,545 $ 24,273 $ 21,272 $ 69,557 $ 37,071 $ 32,487 $ 116,135 $ 61,344 $ 54,792

91 $ 19,612,541 $ 4,903 $ 120,421 $ 78,424 $ 41,997 $ 344,396 $ 215,986 $ 128,410 $ 469,720 $ 294,410 $ 175,310

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

37 $ 5,056,920 $ 1,264 $ 35,095 $ 22,534 $ 12,561 $ 77,219 $ 49,582 $ 27,637 $ 113,578 $ 72,116 $ 41,462

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

19 $ 4,517,767 $ 1,129 $ 44,952 $ 23,302 $ 21,649 $ 60,267 $ 31,242 $ 29,025 $ 106,348 $ 54,544 $ 51,804

10 $ 884,947 $ 221 $ 10,952 $ 5,467 $ 5,485 $ 13,885 $ 6,931 $ 6,954 $ 25,058 $ 12,397 $ 12,661

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

62 $ 13,154,901 $ 3,289 $ 191,733 $ 317,386 $ (125,653) $ 248,496 $ 392,661 $ (144,165) $ 443,518 $ 710,047 $ (266,529)

61 $ 4,826,978 $ 1,207 $ 62,171 $ 8,301 $ 53,870 $ 61,544 $ 8,217 $ 53,327 $ 124,922 $ 16,518 $ 108,404

82 $ 12,471,649 $ 3,118 $ 159,014 $ 73,946 $ 85,068 $ 172,084 $ 80,024 $ 92,060 $ 334,216 $ 153,969 $ 180,246

81 $ 12,613,596 $ 3,153 $ 134,902 $ 112,815 $ 22,087 $ 162,728 $ 136,343 $ 26,385 $ 300,783 $ 249,158 $ 51,625

39 $ 3,802,629 $ 951 $ 55,747 $ 27,029 $ 28,718 $ 52,617 $ 25,512 $ 27,105 $ 109,315 $ 52,541 $ 56,774

84

Table 14 Continued
Forest Land Conservation Use Valuation Assessment

County
Jones Lamar Lanier Laurens Lee Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller

Parcel Count

Assessed Value
Eliminated

State Tax Shift

Tax Shift

County
FLPA Grant

Net Tax Shift

Tax Shift

School
FLPA Grant

Net Tax Shift

Total Tax Shift

Total FLPA Grant

Net Tax Shift

85 $ 16,005,627 $ 4,001 $ 213,035 $ 106,365 $ 106,670 $ 284,708 $ 127,862 $ 156,846 $ 501,744 $ 234,227 $ 267,517

25 $ 3,957,221 $ 989 $ 39,343 $ 19,810 $ 19,532 $ 62,524 $ 31,483 $ 31,041 $ 102,856 $ 51,293 $ 51,562

28 $ 5,943,143 $ 1,486 $ 94,199

$ 94,199 $ 101,984

$ 101,984 $ 197,669 $

- $ 197,669

25 $ 2,149,661 $ 537 $ 13,586 $ 6,596 $ 6,990 $ 34,395 $ 16,699 $ 17,696 $ 48,518 $ 23,295 $ 25,223

59 $ 16,482,469 $ 4,121 $ 210,415 $ 102,861 $ 107,554 $ 253,830 $ 120,856 $ 132,974 $ 468,366 $ 223,717 $ 244,650

11 $ 6,405,734 $ 1,601 $ 76,741 $ 42,578 $ 34,163 $ 99,289 $ 55,089 $ 44,200 $ 177,631 $ 97,667 $ 79,964

24 $ 1,100,062 $ 275 $ 11,243 $ 5,280 $ 5,962 $ 21,760 $ 8,695 $ 13,065 $ 33,278 $ 13,975 $ 19,302

32 $ 5,783,205 $ 1,446 $ 90,854 $ 43,916 $ 46,939 $ 78,073 $ 37,738 $ 40,335 $ 170,373 $ 81,653 $ 88,720

36 $ 12,612,686 $ 3,153 $ 120,577 $ 50,761 $ 69,816 $ 185,406 $ 78,053 $ 107,353 $ 309,136 $ 128,814 $ 180,322

2 $ 2,767,650 $ 692 $ 21,732 $ 17,886 $ 3,846 $ 39,464 $ 32,480 $ 6,984 $ 61,888 $ 50,365 $ 11,522

38 $ 2,981,877 $ 745 $ 32,174 $ 32,304 $ (129) $ 53,674 $ 53,890 $ (216) $ 86,593 $ 86,194 $

400

3 $ 677,018 $ 169 $ 7,554 $ 8,063 $ (508) $ 11,503 $ 5,887 $ 5,616 $ 19,226 $ 13,950 $ 5,276

123 $ 16,576,643 $ 4,144 $ 115,705 $ 93,163 $ 22,542 $ 269,138 $ 194,428 $ 74,710 $ 388,987 $ 287,591 $ 101,396

49 $ 7,039,944 $ 1,760 $ 54,912 $ 28,512 $ 26,400 $ 121,017 $ 62,836 $ 58,181 $ 177,689 $ 91,347 $ 86,341

4 $ 627,221 $ 157 $ 6,661 $ 3,334 $ 3,327 $ 9,837 $ 4,924 $ 4,913 $ 16,655 $ 8,258 $ 8,397

60 $ 18,085,484 $ 4,521 $ 224,567 $ 55,750 $ 168,818 $ 340,568 $ 77,139 $ 263,429 $ 569,656 $ 132,889 $ 436,768

35 $ 2,589,434 $ 647 $ 45,185 $ 24,393 $ 20,793 $ 42,052 $ 21,765 $ 20,287 $ 87,884 $ 46,158 $ 41,727

85

Table 14 Continued
Forest Land Conservation Use Valuation Assessment

County
Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam

Parcel Count

Assessed Value
Eliminated

State Tax Shift

Tax Shift

County
FLPA Grant

Net Tax Shift

Tax Shift

School
FLPA Grant

Net Tax Shift

Total Tax Shift

Total FLPA Grant

Net Tax Shift

32 $ 3,251,930 $ 813 $ 59,637 $ 31,249 $ 28,389 $ 48,727 $ 25,532 $ 23,195 $ 109,177 $ 56,780 $ 52,397

87 $ 13,445,790 $ 3,361 $ 126,807 $ 158,579 $ (31,772) $ 201,512 $ 242,146 $ (40,634) $ 331,680 $ 400,725 $ (69,045)

10 $ 876,901 $ 219 $ 11,045 $ 5,838 $ 5,207 $ 10,611 $ 5,608 $ 5,003 $ 21,875 $ 11,447 $ 10,429

86 $ 29,571,741 $ 7,393 $ 265,850 $ 341,729 $ (75,879) $ 459,693 $ 591,868 $ (132,175) $ 732,936 $ 933,596 $ (200,661)

3 $ 1,622,009 $ 406 $ 9,408 $ 4,036 $ 5,371 $ 25,141 $ 10,787 $ 14,354 $ 34,955 $ 14,824 $ 20,131

1 $

31,990 $

8$

381 $

175 $

206 $

748 $

374 $

374 $ 1,137 $

549 $

588

4 $ 1,233,840 $ 308 $ 13,461 $ 10,536 $ 2,926 $ 26,001 $ 19,314 $ 6,687 $ 39,770 $ 29,849 $ 9,921

3 $ 465,664 $ 116 $

3,113 $ 2,595 $

518 $ 8,149 $ 6,404 $ 1,745 $ 11,378 $ 8,999 $ 2,379

63 $ 6,683,414 $ 1,671 $ 51,202 $ 27,449 $ 23,753 $ 129,591 $ 64,135 $ 65,456 $ 182,464 $ 91,583 $ 90,880

3 $ 2,063,368 $ 516 $ 19,540 $ 22,428 $ (2,888) $ 39,016 $ 55,802 $ (16,786) $ 59,072 $ 78,230 $ (19,158)

8 $ 955,870 $ 239 $ 12,957 $ 5,749 $ 7,208 $ 16,250 $ 7,210 $ 9,040 $ 29,446 $ 12,959 $ 16,487

10 $ 4,572,536 $ 1,143 $ 28,624 $ 14,478 $ 14,146 $ 73,023 $ 36,935 $ 36,088 $ 102,790 $ 51,413 $ 51,377

2 $

93,987 $

23 $

839 $

402 $

437 $ 1,645 $

788 $

857 $ 2,507 $ 1,190 $ 1,317

18 $ 4,318,147 $ 1,080 $ 53,977 $ 30,603 $ 23,373 $ 72,122 $ 34,946 $ 37,176 $ 127,179 $ 65,550 $ 61,629

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

17 $ 1,266,145 $ 317 $ 17,418 $ 10,259 $ 7,160 $ 16,916 $ 9,963 $ 6,953 $ 34,651 $ 20,221 $ 14,430

35 $ 8,604,334 $ 2,151 $ 46,463 $ 22,023 $ 24,440 $ 101,101 $ 47,921 $ 53,180 $ 149,715 $ 69,944 $ 79,771

86

Table 14 Continued
Forest Land Conservation Use Valuation Assessment

County
Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair

Parcel Count

Assessed Value
Eliminated

State Tax Shift

Tax Shift

County
FLPA Grant

Net Tax Shift

Tax Shift

School
FLPA Grant

Net Tax Shift

Total Tax Shift

Total FLPA Grant

Net Tax Shift

100 $ 15,243,620 $ 3,811 $ 237,953 $ 194,726 $ 43,227 $ 240,087 $ 172,922 $ 67,165 $ 481,851 $ 367,648 $ 114,202

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

95 $ 6,988,808 $ 1,747 $ 123,110 $ 105,012 $ 18,098 $ 120,417 $ 104,606 $ 15,811 $ 245,274 $ 209,618 $ 35,656

9 $ 1,755,614 $ 439 $ 14,177 $ 4,986 $ 9,190 $ 33,550 $ 10,756 $ 22,794 $ 48,166 $ 15,742 $ 32,424

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

41 $ 6,012,837 $ 1,503 $ 76,062 $ 1,994 $ 74,068 $ 114,124 $ 2,629 $ 111,495 $ 191,689 $ 4,624 $ 187,066

127 $ 13,620,160 $ 3,405 $ 161,944 $ 116,175 $ 45,768 $ 179,051 $ 129,100 $ 49,951 $ 344,400 $ 245,275 $ 99,125

26 $ 12,917,353 $ 3,229 $ 173,351 $ 126,703 $ 46,648 $ 213,253 $ 156,747 $ 56,506 $ 389,833 $ 283,449 $ 106,384

1 $

90,355 $

23 $ 1,356 $

703 $

653 $ 1,722 $

893 $

829 $ 3,101 $ 1,595 $ 1,506

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

177 $ 10,699,190 $ 2,675 $ 136,308 $ 117,206 $ 19,102 $ 155,427 $ 133,874 $ 21,554 $ 294,410 $ 251,079 $ 43,330

67 $ 7,542,757 $ 1,886 $ 88,906 $ 44,551 $ 44,355 $ 132,247 $ 43,591 $ 88,656 $ 223,039 $ 88,142 $ 134,897

154 $ 16,097,660 $ 4,024 $ 258,368 $ 95,421 $ 162,947 $ 227,766 $ 84,697 $ 143,069 $ 490,158 $ 180,117 $ 310,041

129 $ 19,194,477 $ 4,799 $ 401,585 $ 406,020 $ (4,436) $ 345,501 $ 349,086 $ (3,585) $ 751,885 $ 755,106 $ (3,222)

11 $ 1,042,949 $ 261 $ 13,627 $ 7,293 $ 6,335 $ 14,133 $ 7,563 $ 6,570 $ 28,021 $ 14,856 $ 13,165

67 $ 7,423,136 $ 1,856 $ 60,870 $ 52,099 $ 8,771 $ 100,806 $ 76,758 $ 24,048 $ 163,532 $ 128,857 $ 34,675

64 $ 4,149,546 $ 1,037 $ 54,770 $ 36,025 $ 18,745 $ 66,351 $ 43,642 $ 22,709 $ 122,158 $ 79,667 $ 42,491

87

Table 14 Continued
Forest Land Conservation Use Valuation Assessment

County
Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne

Parcel Count

Assessed Value
Eliminated

State Tax Shift

Tax Shift

County
FLPA Grant

Net Tax Shift

Tax Shift

School
FLPA Grant

Net Tax Shift

Total Tax Shift

Total FLPA Grant

Net Tax Shift

75 $ 5,416,411 $ 1,354 $ 80,163 $ 37,322 $ 42,841 $ 89,284 $ 41,568 $ 47,716 $ 170,801 $ 78,890 $ 91,911

47 $ 41,571,205 $ 10,393 $ 228,155 $ 124,783 $ 103,372 $ 554,643 $ 434,402 $ 120,241 $ 793,191 $ 559,185 $ 234,006

2 $ 129,950 $

32 $ 1,583 $

819 $

764 $ 1,945 $ 1,006 $

939 $ 3,560 $ 1,826 $ 1,734

25 $ 120,194 $

30 $ 1,156 $

753 $

403 $ 1,384

$ 1,384 $ 2,570 $

753 $ 1,817

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

37 $ 5,690,970 $ 1,423 $ 70,323 $ 50,112 $ 20,211 $ 68,292 $ 49,180 $ 19,112 $ 140,038 $ 99,292 $ 40,746

63 $ 12,979,127 $ 3,245 $ 137,060 $ 84,187 $ 52,873 $ 244,657 $ 150,276 $ 94,381 $ 384,962 $ 234,463 $ 150,499

64 $ 3,048,340 $ 762 $ 48,831 $ 33,681 $ 15,150 $ 42,677 $ 29,436 $ 13,241 $ 92,270 $ 63,117 $ 29,154

94 $ 11,129,561 $ 2,782 $ 184,751 $ 7,991 $ 176,760 $ 173,621 $ 7,509 $ 166,112 $ 361,154 $ 15,500 $ 345,654

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

88 $ 11,977,544 $ 2,994 $ 152,354 $ 78,348 $ 74,007 $ 171,279 $ 88,080 $ 83,199 $ 326,627 $ 166,427 $ 160,200

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

2 $ 402,304 $ 101 $ 4,898 $ 3,390 $ 1,508 $ 8,770 $ 5,458 $ 3,312 $ 13,769 $ 8,848 $ 4,921

2 $

53,965 $

13 $

893 $

630 $

263 $

815 $

575 $

240 $ 1,721 $ 1,205 $

516

122 $ 11,417,412 $ 2,854 $ 139,863 $ 110,734 $ 29,129 $ 221,498 $ 157,676 $ 63,822 $ 364,215 $ 268,410 $ 95,806

140 $ 21,811,616 $ 5,453 $ 183,654 $ 89,787 $ 93,866 $ 356,882 $ 159,122 $ 197,760 $ 545,989 $ 248,910 $ 297,079

49 $ 43,342,394 $ 10,836 $ 606,794 $ 477,709 $ 129,085 $ 715,150 $ 648,306 $ 66,844 $ 1,332,780 $ 1,126,015 $ 206,765

88

Table 14 Continued
Forest Land Conservation Use Valuation Assessment

County
Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Total

Parcel Count

Assessed Value
Eliminated

State Tax Shift

Tax Shift

County
FLPA Grant

Net Tax Shift

Tax Shift

School
FLPA Grant

Net Tax Shift

Total Tax Shift

Total FLPA Grant

Net Tax Shift

71 $ 7,279,448 $ 1,820 $ 79,390 $ 90,793 $ (11,403) $ 126,575 $ 123,995 $ 2,580 $ 207,785 $ 214,788 $ (7,003)

55 $ 6,670,621 $ 1,668 $ 107,484

$ 107,484 $ 103,395

$ 103,395 $ 212,547 $

- $ 212,547

- $

-$

-$

-

$

-$

-

$

-$

-$

-$

-

1 $ 778,769 $ 195 $ 3,941 $ 2,769 $ 1,172 $ 11,492 $ 8,075 $ 3,417 $ 15,628 $ 10,844 $ 4,784

23 $ 890,743 $ 223 $ 16,256 $ 8,289 $ 7,967 $ 13,459 $ 6,863 $ 6,596 $ 29,938 $ 15,153 $ 14,786

138 $ 15,748,397 $ 3,937 $ 146,611 $ 85,090 $ 61,520 $ 263,786 $ 154,362 $ 109,424 $ 414,334 $ 239,452 $ 174,882

44 $ 5,329,437 $ 1,332 $ 66,298 $ 23,769 $ 42,529 $ 104,777 $ 37,564 $ 67,213 $ 172,407 $ 61,333 $ 111,074

22 $ 20,080,463 $ 5,020 $ 206,066 $ 5,563 $ 200,503 $ 286,147 $ 7,725 $ 278,422 $ 497,233 $ 13,288 $ 483,945

6,045 $ 990,056,764 $ 247,509 $11,115,772 $7,054,316 $4,061,457 $15,425,273 $9,829,820 $5,595,453 $26,788,554 $16,884,135 $ 9,904,419

89

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.

Figure 21: Statewide Timber Values shows the trend in value and revenue since 2004.

Millions

900.0

750.0 600.0 450.0 300.0 150.0

514.5

596.0 564.2

440.7

540.7

479.2

383.6

2004 2005 2006 2007 2008 2009 2010

499.6 2011

Figure 22: County and School Revenue from Timber shows the trend in value and revenue since 2004.

Millions

$25.0

$20.0 $15.0 $10.0
$5.0

$13.7

$15.9 $14.3

$12.5

$14.7

$11.6 $10.2

$13.4

$2004 2005 2006 2007 2008 2009 2010 2011

90

Table 15: 2010 Timber Revenue Reported on 2011 Tax Digests shows the timber revenue for 2010 which was reported on the 2011 tax digest.

2010 Timber Revenue Reported on 2011 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

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

15,537 $

6,528,201 $

1,632 $

84,540 $

97,923 $ 184,095

13,962 $

4,332,227 $

1,083 $

75,212 $

64,165 $ 140,460

12,725 $

5,105,547 $

1,276 $

71,416 $

74,030 $ 146,722

15,219 $

1,646,572 $

412 $

14,029 $

24,501 $

38,942

4,395 $

1,150,253 $

288 $

10,099 $

18,485 $

28,872

4,013 $

770,212 $

193 $

6,916 $

10,272 $

17,381

87 $

25,506 $

6$

279 $

472 $

757

10,660 $

2,498,065 $

625 $

19,574 $

44,715 $

64,914

28,169 $

3,698,424 $

925 $

50,520 $

57,858 $ 109,303

141,000 $

2,255,109 $

564 $

40,592 $

31,572 $

72,728

- $

337,358 $

84 $

31,160 $

6,054 $

37,298

5,901 $

1,748,213 $

437 $

26,167 $

21,430 $

48,034

24,391 $

7,564,006 $

1,891 $ 153,875 $ 136,152 $ 291,918

7,939 $

2,834,138 $

709 $

28,132 $

42,512 $

71,353

23,517 $

5,838,370 $

1,460 $

46,109 $

90,711 $ 138,280

19,822 $

6,245,410 $

1,561 $

65,202 $

62,142 $ 128,905

84,525 $ 12,267,045 $

3,067 $

76,859 $ 168,672 $ 248,598

1,200 $

246,649 $

62 $

4,172 $

4,933 $

9,167

9,612 $

1,479,995 $

370 $

19,957 $

26,061 $

46,388

249,093 $

5,398,389 $

1,350 $

63,161 $

80,976 $ 145,487

12,199 $

2,810,308 $

703 $

30,368 $

37,262 $

68,333

8,876 $

1,005,005 $

251 $

8,542 $

19,698 $

28,491

39 $

10,000 $

3$

54 $

168 $

225

91

Table 15 Continued
2010 Timber Revenue Reported on 2011 Tax Digest

County
Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

64,961 $

11,172,556 $

2,793 $ 185,911 $ 205,016 $ 393,720

3,482 $

1,993,557 $

498 $

22,147 $

29,168 $

51,813

2,904 $

468,749 $

117 $

4,048 $

7,687 $

11,852

5,198 $

1,090,738 $

273 $

11,813 $

15,816 $

27,902

4,131 $

485,201 $

121 $

2,603 $

9,437 $

12,161

- $

8,736 $

2$

120 $

175 $

297

186,179 $

1,380,388 $

345 $

20,935 $

16,594 $

37,874

80 $

114,000 $

29 $

1,802 $

2,280 $

4,111

107,151 $ 19,128,108 $

4,782 $ 209,625 $ 299,967 $ 514,374

- $

-$

-$

-$

-$

-

21,680 $

5,672,427 $

1,418 $

44,512 $

91,973 $ 137,903

11,920 $

1,928,006 $

482 $

25,052 $

16,317 $

41,851

6,050 $

2,775,488 $

694 $

17,769 $

48,821 $

67,284

2,755 $

1,269,310 $

317 $

12,141 $

20,499 $

32,957

6,098 $

1,172,448 $

293 $

7,973 $

21,796 $

30,062

16,389 $

4,718,482 $

1,180 $

59,123 $

63,700 $ 124,003

1,952 $

589,083 $

147 $

6,735 $

9,690 $

16,572

718 $

129,317 $

32 $

823 $

1,671 $

2,526

5,770 $

729,692 $

182 $

5,938 $

11,344 $

17,464

21,971 $

4,991,800 $

1,248 $

46,723 $

64,843 $ 112,814

- $

-$

-$

-$

-$

-

9,798 $

5,324,686 $

1,331 $

53,247 $

63,896 $ 118,474

128,232 $

2,102,841 $

526 $

37,620 $

35,626 $

73,772

43,916 $

2,662,231 $

666 $

31,665 $

49,105 $

81,436

43 $

9,340 $

2$

92 $

185 $

279

92

Table 15 Continued
2010 Timber Revenue Reported on 2011 Tax Digest

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 Hart

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

18,901 $

3,607,876 $

902 $

41,789 $

54,118 $

96,809

22,287 $

7,057,406 $

1,764 $ 105,861 $ 111,331 $ 218,956

13,587 $

2,923,424 $

731 $

25,019 $

44,825 $

70,575

17,369 $

2,243,085 $

561 $

21,982 $

35,880 $

58,423

52,491 $ 10,689,292 $

2,672 $ 117,262 $ 149,650 $ 269,584

10,726 $

2,189,365 $

547 $

18,500 $

28,462 $

47,509

15,532 $

9,270 $

2$

48 $

120 $

170

- $

16,500 $

4$

93 $

330 $

427

8,537 $

2,715,200 $

679 $

23,804 $

50,431 $

74,914

- $

52,394 $

13 $

252 $

854 $

1,119

1,231 $

525,402 $

131 $

4,274 $

7,812 $

12,217

14 $

27,588 $

7$

283 $

510 $

800

29 $

522,910 $

131 $

3,442 $

9,282 $

12,855

11,688 $

2,449,829 $

612 $

32,803 $

31,578 $

64,993

10,355 $

6,914,909 $

1,729 $

39,228 $ 105,314 $ 146,271

2,313 $

2,056,790 $

514 $

20,157 $

39,548 $

60,219

25,262 $

1,694,274 $

424 $

19,942 $

24,059 $

44,425

18,663 $

4,062,436 $

1,016 $

22,583 $

45,820 $

69,419

- $

65,320 $

16 $

769 $

1,257 $

2,042

- $

-$

-$

-$

-$

-

400 $

219,476 $

55 $

1,372 $

3,878 $

5,305

27,406 $

6,936,670 $

1,734 $ 109,946 $

93,798 $ 205,478

12,701 $

3,128,234 $

782 $

34,473 $

52,648 $

87,903

15,113 $

4,840,193 $

1,210 $

29,719 $

81,848 $ 112,777

516 $

303,976 $

76 $

1,296 $

4,174 $

5,546

93

Table 15 Continued
2010 Timber Revenue Reported on 2011 Tax Digest

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

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

10,160 $

3,486,732 $

872 $

24,198 $

53,242 $

78,312

606 $

233,876 $

58 $

2,748 $

4,678 $

7,484

6,182 $

2,861,543 $

715 $

28,472 $

38,173 $

67,360

6,309 $

2,690,238 $

673 $

33,294 $

42,210 $

76,177

2,611 $

954,686 $

239 $

8,357 $

15,555 $

24,151

10,681 $

3,369,140 $

842 $

49,105 $

60,611 $ 110,558

14,283 $

5,566,344 $

1,392 $

71,695 $

70,971 $ 144,058

27,101 $

5,761,683 $

1,440 $

73,461 $

79,500 $ 154,401

19,484 $

3,593,193 $

898 $

38,429 $

46,356 $

85,683

11,646 $

5,576,752 $

1,394 $

81,755 $

77,166 $ 160,315

10,229 $

2,407,721 $

602 $

32,047 $

38,524 $

71,173

2,294 $

865,387 $

216 $

8,604 $

13,673 $

22,493

6,076 $

2,394,987 $

599 $

37,961 $

41,098 $

79,658

40,621 $ 13,520,145 $

3,380 $

85,447 $ 216,322 $ 305,149

8,342 $

1,970,387 $

493 $

25,154 $

29,556 $

55,203

- $

5,016,777 $

1,254 $

60,093 $

77,760 $ 139,107

7,134 $

3,297,343 $

824 $

33,699 $

55,491 $

90,014

29,832 $

7,828,024 $

1,957 $ 122,978 $ 105,678 $ 230,613

20,421 $

3,580,735 $

895 $

34,232 $

52,431 $

87,558

100 $

32,936 $

8$

259 $

470 $

737

27,012 $

5,142,469 $

1,286 $

55,487 $

92,564 $ 149,337

1,897 $

375,122 $

94 $

4,186 $

6,373 $

10,653

22,761 $

6,402,025 $

1,601 $

44,686 $

93,124 $ 139,411

12,114 $

3,394,420 $

849 $

26,476 $

58,350 $

85,675

12,793 $

6,554,280 $

1,639 $

69,606 $ 102,791 $ 174,036

94

Table 15 Continued
2010 Timber Revenue Reported on 2011 Tax Digest

County
Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

5,833 $

1,598,941 $

400 $

19,854 $

27,471 $

47,725

4,294 $

1,170,727 $

293 $

20,429 $

18,228 $

38,950

16,981 $

3,475,917 $

869 $

63,745 $

52,083 $ 116,697

12,870 $

3,255,530 $

814 $

30,703 $

48,791 $

80,308

19,781 $

4,525,744 $

1,131 $

57,006 $

54,762 $ 112,899

9,706 $

1,811,029 $

453 $

16,281 $

28,152 $

44,886

880 $

1,114,597 $

279 $

6,465 $

17,276 $

24,020

- $

142,399 $

36 $

1,559 $

3,328 $

4,923

3,188 $

856,700 $

214 $

9,346 $

16,835 $

26,395

1,680 $

628,065 $

157 $

4,210 $

10,363 $

14,730

31,168 $

5,881,030 $

1,470 $

45,055 $ 105,270 $ 151,795

7,999 $

1,677,987 $

419 $

12,753 $

31,729 $

44,901

2,581 $

813,072 $

203 $

11,021 $

13,822 $

25,046

2,869 $

582,947 $

146 $

3,649 $

9,310 $

13,105

15,988 $

4,635,923 $

1,159 $

41,399 $

81,129 $ 123,687

2,018 $

927,069 $

232 $

11,588 $

13,233 $

25,053

4,162 $

951,621 $

238 $

10,325 $

15,492 $

26,055

5,097 $

1,855,825 $

464 $

25,531 $

24,794 $

50,789

- $

4,227,187 $

1,057 $

22,827 $

49,669 $

73,553

14,437 $

3,336,525 $

834 $

52,083 $

45,877 $

98,794

- $

-$

-$

-$

-$

-

24,464 $

6,922,382 $

1,731 $ 121,910 $ 119,273 $ 242,914

778 $

389,044 $

97 $

3,142 $

7,435 $

10,674

778 $

124,550 $

31 $

2,106 $

3,051 $

5,188

13,149 $

3,341,119 $

835 $

42,265 $

55,730 $

98,830

95

Table 15 Continued
2010 Timber Revenue Reported on 2011 Tax Digest

County
Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

18,825 $

15,460,175 $

3,865 $ 183,821 $ 203,239 $ 390,925

7,726 $

2,049,425 $

512 $

27,503 $

33,834 $

61,849

- $

310,999 $

78 $

4,707 $

5,928 $

10,713

281 $

31,219 $

8$

354 $

574 $

936

20,360 $

5,678,975 $

1,420 $

72,350 $

82,498 $ 156,268

10,851 $

4,318,461 $

1,080 $

50,901 $

75,716 $ 127,697

4,887 $

1,338,924 $

335 $

21,490 $

18,944 $

40,769

37,816 $

3,084,249 $

771 $

64,498 $

55,516 $ 120,785

489,455 $

5,142,530 $

1,286 $

67,192 $

69,686 $ 138,164

13,692 $

2,871,346 $

718 $

23,545 $

38,993 $

63,256

25,556 $

8,226,536 $

2,057 $ 108,582 $ 131,542 $ 242,181

3,704 $

1,598,959 $

400 $

23,665 $

26,357 $

50,422

34,868 $

3,858,359 $

965 $

21,171 $

51,478 $

73,614

3,543 $

984,938 $

246 $

11,999 $

14,739 $

26,984

175 $

4,876,020 $

1,219 $

46,927 $

55,817 $ 103,963

- $

-$

-$

-$

-$

-

8,848 $

2,636,646 $

659 $

32,581 $

31,640 $

64,880

20,547 $

3,202,475 $

801 $

33,818 $

60,367 $

94,986

4,489 $

3,282,574 $

821 $

52,584 $

45,956 $

99,361

10,085 $

5,548,934 $

1,387 $

92,112 $

86,563 $ 180,062

- $

-$

-$

-$

-$

-

16,983 $

2,294,321 $

574 $

29,184 $

32,809 $

62,567

777 $

376,168 $

94 $

1,819 $

6,547 $

8,460

3,520 $

1,002,022 $

251 $

12,200 $

19,640 $

32,091

- $

7,081,111 $

1,770 $ 117,185 $ 106,918 $ 225,873

96

Table 15 Continued
2010 Timber Revenue Reported on 2011 Tax Digest

County
Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Total

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

16,525 $

3,499,671 $

875 $

42,871 $

60,894 $ 104,640

101,678 $

9,246,381 $

2,312 $

77,855 $ 137,974 $ 218,141

27,574 $

13,939,334 $

3,485 $ 174,242 $ 229,999 $ 407,726

5,318 $

2,421,283 $

605 $

26,407 $

36,048 $

63,060

13,164 $

4,221,337 $

1,055 $

68,018 $

65,431 $ 134,504

37 $

6,248 $

2$

57 $

97 $

156

1,790 $

1,662,658 $

416 $

8,415 $

24,534 $

33,365

13,731 $

3,572,921 $

893 $

65,206 $

53,987 $ 120,086

21,401 $

5,335,934 $

1,334 $

49,678 $

89,377 $ 140,389

8,975 $

3,937,138 $

984 $

48,978 $

77,404 $ 127,366

18,609 $

4,391,079 $

1,098 $

45,061 $

62,573 $ 108,732

3,106,560 $ 499,576,230 $ 124,900 $ 5,804,906 $ 7,603,286 $ 13,533,092

97

Georgia's Unclaimed Property Program

Georgia's Unclaimed Property Program has 18 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, accounts, 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 2012, the program received over $112 Million dollars in unclaimed funds with $77 Million dollars reported with owner information.

Millions

Unclaimed Property Deposit

$150 $120
$90 $60 $30
$-

$102 $78 2007

$94 $65 2008

$105
$61 2009

$119

$114

$65

$79

2010

2011

$112 $77 2012

Once the reports have processed, owner information is made available on the Department of Revenue's website for an owner 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 claim request is researched to determine if other property is available and to identify the rightful owner.

98

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 2012, the rate of return was 27%.

50% 40% 30% 20% 10%
0%

15% 2007

Percentage of Paid Claims

28% 21%

40%

31%

2008

2009

2010

2011

27% 2012

Georgia's Unclaimed Property Program is also involved in outreach to locate 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 855-329-9863. The web address for the online search is located at https://etax.dor.ga.gov/ ptd/ucp/index.aspx.

99

FY2010 and FY2011 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 2007 Comparison of Tax Collections for Tax Year 2008 Comparison of Tax Collections for Tax Year 2009 Comparison of Tax Collections for Tax Year 2010 Comparison of Tax Collections for Tax Year 2011 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

FY2011

FY2012

Table (T) Figure (F)

Page

Table (T) Figure (F)

Page

T1

8

T1

7

T2

9

T2

8

F1

9

F1

8

F2

10

F2

9

F3

10

F3

9

F4

12

F4

10

F5

12

F5

10

F6

13

F6

11

F7

13

F7

11

F8

14

F8

12

F9

14

F9

12

F10

15

F10

13

F11

15

F11

13

F12

16

F12

14

F13

16

F13

14

-

18

-

15

T4

26

T3

16

T5

33

T4

23

T6

40

T5

30

T7

47

T6

37

-

-

T7

44

-

56

-

52

F14

59

F14

54

F15

59

F15

54

F16

60

F16

55

T8

60

T8

55

100

Titles
Preferential Agricultural Assessment Fiscal Impact 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 Forest Land Conservation Use Fiscal Impact Forest Land Conservation Use Valuation Assessment Statewide Timber Values County and School Revenue from Timber Timber Revenue Reported on Tax Digests Unclaimed Property Deposit Percentage of Paid Claims

FY2011

FY2012

Table (T) Figure (F)

Page

Table (T) Figure (F)

Page

T9

65

T9

59

T10

66

T10

60

F17

73

F17

67

F18

73

F18

67

T11

76

T11

69

T12

77

T12

70

F19

84

F19

77

F20

84

F20

77

T13

87

T13

79

T14

88

T14

80

F21

98

F21

89

F22

98

F22

89

T15

99

T15

90

-

107

-

97

-

108

-

98

101