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