Property Tax Administration 2016 annual report

Georgia Department of Revenue
Property Tax Administration 2016 Annual Report

Lynnette T. Riley
Commissioner

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

March , 2017
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 the purpose of fulfilling the Commissioner's responsibility to provide the General Assembly with the impact of Property Tax Administration and continued enactment of laws created by legislation and administered by the Georgia Department of Revenue.
The information contained in this report is provided pursuant to the requirements of O.C.G.A. 48-5-349.5, 48-5-7.1, 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 available to provide more information or clarification of this report upon request.

Respectfully submitted,

Lynnette T. Riley State Revenue Commissioner

An Equal Opportunity Employer

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 ..........................................................7 Figure 1: Average Level of Assessment ......................................................................................................8 Figure 2: Average Level of Uniformity. ..........................................................................................................8 Figure 3: Average Level of Assessment Bias................................................................................................8 Value and Revenue ................................................................................................................................. 9 Figure 4: Total Assessed Value.....................................................................................................................9 Figure 5: Average Millage Rate ....................................................................................................................9 Table 3: 2016 Property Tax Mill Rates ...................................................................................10 Figure 6: Comparison of Total Revenue .....................................................................................................14 Figure 7: 2015 Percentage of Total Revenue by Tax Type ........................................................................14 Figure 8: 2015 County Tax Revenue by Property Class .............................................................................15 Figure 9: Five-Year Comparison of County Tax Revenue ..........................................................................15 Figure 10: 2015 School Tax Revenue by Property Class. ..........................................................................16 Figure 11: Five-Year Comparison of Total School Tax Revenue................................................................16 Figure 12: 2015 State Tax Revenue by Property Class ..............................................................................17 Figure 13: Five-Year Comparison of State Tax Revenue ...........................................................................17 Performance Reviews of County Boards of Tax Assessors.............................................................18 List of Counties Where Performance Reviews Occurred ............................................................................19 Public Utilities ....................................................................................................................................... 20 Figure 14: Change in Public Utility Digest Value.........................................................................................21 Figure 15: Trend of Average Proposed Public Utility Equalization Ratios. .................................................21 Figure 16: Number of Public Utility Companies by Year ............................................................................21 Table 4: 2016 Public Utility Proposed Equalization Ratios.........................................................................22 Preferential Agricultural Assessment.................................................................................................23 Table 5: Preferential Agricultural Assessment Fiscal Impact .....................................................................24 Table 6: Preferential Agricultural Assessment for 2015 .............................................................................25 Figure 17: Preferential Agricultural Total Tax Dollar. ..................................................................................29 Figure 18: Preferential Agricultural Assessed Value Eliminated .................................................................29 Conservation Use Valuation ................................................................................................................ 30 Table 7: Conservation Use Fiscal Impact. ..................................................................................................31 Table 8: Conservation Use Valuation Assessment.....................................................................................32 Figures 19: Conservation Use Revenue Shift .............................................................................................36

Figures 20: Conservation Use Assessed Value Eliminated ........................................................................36 Forest Land Conservation Use............................................................................................................37
Table 9: Forest Land Conservation Use Fiscal Impact...............................................................................38 Table 10: Forest Land Conservation Use Valuation Assessment ..............................................................39 Taxation of Standing Timber ............................................................................................................... 40 Figure 21: Statewide Timber Values ...........................................................................................................40 Figure 22: County and School Revenue from Timber .................................................................................40 Table 11: 2014 Timber Revenue Reported on 2015 Tax Digests ..............................................................45 Georgia's Unclaimed Property Program.............................................................................................50 Unclaimed Property Deposit........................................................................................................................50 Percentage of Paid Claims ..........................................................................................................................50

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 met this deadline. Since 2004, the Department has taken steps to encourage local tax officials to complete their work more expediently to allow taxpayers to receive property tax bills timely and facilitate deposit of state property tax collections. 40 counties submitted their 2015 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 statutory deadline in the future.
Of the 53 counties falling in the 2015 review year and which underwent extensive review, 4 county ad valorem tax digests failed to meet state standards for approval. None of the 2015 review-year counties were assessed additional state tax and one county was subject to a $5.00 per parcel penalty in the amount of $71,210.
Of the other 106 non-review counties examined for 2015, one county ad valorem tax digest failed to have an acceptable overall average assessment ratio1 compared to one in 2014. Subsequently, additional state tax was not assessed in the amount of $2,109.
Assessed values increased to $373.1 billion in 2015 or a 4% increase from the values reported in 2014. The 2015 average millage rate of 28.53 increased approximately 1.27% from the 2014 average millage rate of 28.17.
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 provides 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 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 33 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 39.13% in 2014 to 39.48% for tax year 2015.
Equalization ratios for 9 of the 159 counties were proposed at a ratio less than 40% for tax year 2016.
Figure 14 reflects the growth in the Public Utility Digest since 2010.
A chart showing the trend of the state proposed average equalization ratio for public utility property since 2010 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 5 and 6 and Figures 17 and 18 depict the impact of Preferential Agricultural Assessment.
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 2015 is 191,566 representing the elimination of approximately $9.6 billion in value and total tax shift of approximately $265.5 million. These values are expected to increase as county boards of tax assessors perform revaluations.
Tables 7 and 8, and Figures 19 and 20 depict the impact of Conservation Use Valuation.
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 a 15- year covenant.
One significant difference between this program and the Conservation Use Assessment 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 entered in this program. The grant formula is designed to reimburse local governments for one-half of revenue reduction on the first 3% of digest value and 100% of the amount of revenue reduction that exceeds 3% of digest value.
Table 10 shows the number of properties enrolled in this program for 2015; the dollar amount of the revenue shift; and the amounts 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 30% 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 2015 digest increased from $589.7 million in 2014 to $685.2 million in 2015, a 16.2% value increase. The revenue increased 18% from $16.5 million to $19.5 million. Timber harvest values and revenue trends can be found on Figures 21 and 22, and Table 11.
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, traveler 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 assessed 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 when adjusting property valuations to ensure uniformity and equalization5 of assessments for all property owners.
As directed by the legislature, the Commissioner has adopted a digest review cycle in which each county's tax digest is reviewed extensively to determine the level of assessment, uniformity and equalization in each property class. In any given year, one third of the county tax digests undergo extensive statistical testing. Counties which do not meet the criteria as set forth in the statute and regulations, are allowed an opportunity during the three-year cycle to correct any deficiencies by the next review year. The other counties that are not being extensively reviewed are examined for level of assessment to equalize the state levy and public utility assessments. The Commissioner approves a county's digest as being reasonably uniform and equalized if it meets certain standards.
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 dispersion5, meets the state standard of 15% or less for residential properties and 20% or less for all other property classes; and
The bias ratio, or statistical measure of price-related differential6, meets the state standard of 95% to 110%.
Tax digests are reviewed annually to determine the overall average assessment ratio. If the Commissioner determines that a county's digest does not meet the acceptable ratio of 36%, the county is assessed additional state tax in the amount equal to the difference between the state's one quarter of a mill that would have been produced if the digest had been at the proper assessment level, and the amount the digest produced for collection purposes.
5 The Coefficient of Dispersion - the statistical representation of equalization. 6 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 2015 digest review process was completed as directed in O.C.G.A. 48-5-343. As noted on Table 1, the review of the 53 counties that fell within the 2015 review year indicated that four counties were deficient. No county was subject to additional state tax and one county was assessed the $5 per parcel penalty for failure to correct prior digest deficiencies. The other three counties conditionally approved (Burke, Elbert, and Mitchell) had technical deficiencies that did not rise to the level of state assessments or penalties.
The review of the 106 non-review year counties resulted in one county that was assessed additional state tax.
Table 1: Review Year Counties Cited for Deficiencies

COUNTY Burke Elbert Mitchell Towns

$5 PARCEL PENALTY
71,210

STATE LEVY

Table 2: Non-Review Year Counties Assessed Additional State Tax

COUNTY Chattooga

ADDITIONAL STATE TAX $2,109

7

Figure 1: Average Level of Assessment shows the average Median Ratio from 2009 to 2015.

Acceptable Range: 36% to 44%

42.00%

40.00%
37.71% 38.00%

36.00%

2009

38.27% 2010

39.00%

39.21%

2011

2012

39.15% 2013

39.48%

39.51%

2014

2015

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.

Acceptable Range: 15% or less

18.00%

15.00%

12.00% 9.00%

12.52%

6.00%

3.00%

2009

12.71% 2010

13.57% 2011

13.04%

12.52%

2012

5.42%

2013

2014

12.04% 2015

Figure 3: Average Level of Assessment Bias shows the average level of assessment bias for the past five years as measured by the Price Related Differential.

Acceptable Range: 95% to 110%

110.00%

105.00%

101.86%

100.00%

95.00%

2011

101.93% 2012

101.98% 2013

100.92% 2014

101.62% 2015

8

Value and Revenue
Since the implementation of new digest review procedures, counties have been performing either total or partial revaluations or updates to properties 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. Decreases in value from 2010 to 2013 may be attributable to the downward trends in the real estate market.

Figure 4: Total Assessed Value shows the changes in property values since 2009.

Billions

500.0

400.0 300.0

397.9

376.7

200.0

2009

2010

359.4 2011

348.4 2012

348.1

358.7

2013

2014

373.1 2015

Figure 5: Average Millage Rate shows the average millage rate since 2009.

32

30

28 26.27
26

26.79

24 2009

2010

27.31 2011

27.52 2012

28.11

28.17

2013

2014

28.53 2015

9

Table 3: 2016 Property Tax Mill Rates shows the unincorporated mill rates that include county, school, fire and special tax district mill rates.

COUNTY

CY2013

CY2014

CY2015

CY2016

Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia

28.355 32.322 29.638 23.547 26.050 23.638 31.909 27.730 30.629 30.860 32.747 29.363 34.653 27.138 24.837 20.540 23.726 33.313 30.730 27.350 25.691 28.150 25.159 37.830 32.069 25.786 27.186 29.947 34.100 28.773 34.811 29.883 29.960 24.711 25.339 27.377

27.940 32.272 27.734 24.789 27.000 23.591 31.352 29.180 32.720 30.810 32.697 29.514 33.996 28.060 24.787 20.838 22.870 33.381 30.753 28.860 26.038 28.082 25.390 37.019 31.654 25.734 26.715 29.458 34.050 28.735 34.773 29.833 29.710 24.645 27.313 27.327

27.890 32.222 28.684 24.460 26.960 25.204 30.301 28.260 33.139 30.858 32.647 29.470 33.902 28.051 24.737 22.688 22.820 33.229 30.775 29.660 25.988 27.964 25.340 36.460 33.354 25.734 26.368 29.400 34.000 30.368 35.007 32.503 29.460 24.531 27.836 26.987

27.844 32.172 28.726 24.841 26.910 25.136 30.152 28.210 33.242 30.808 34.597 29.414 33.096 28.997 24.640 22.594 22.520 31.773 31.730 30.610 26.159 26.350 25.987 36.420 33.304 25.655 25.573 29.113 33.950 30.325 35.691 33.853 28.750 24.401 27.579 26.937

10

COUNTY
Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty 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 Hart Heard Henry Houston Irwin Jackson Jasper

CY2013
28.115 28.240 28.680 29.496 21.763 25.534 27.800 45.340 22.214 34.292 39.761 32.250 27.490 33.785 29.602 27.283 26.547 22.590 19.210 31.050 29.838 26.524 25.402 41.602 25.594 29.280 24.223 29.356 27.600 21.179 35.750 26.283 28.050 32.763 28.000 24.850 19.401 22.360 40.275 24.620 29.166 32.936 35.436

CY2014
29.065 28.690 28.630 29.450 23.407 25.484 27.750 45.290 23.660 33.809 39.711 33.603 27.740 33.735 29.107 28.325 26.318 22.430 17.794 30.888 29.779 26.474 27.108 43.122 25.624 28.730 24.100 29.121 27.550 20.662 34.100 26.253 27.389 32.871 30.180 24.800 19.861 22.683 40.026 24.570 29.116 34.156 37.536

CY2015
29.015 28.470 28.580 30.752 23.357 24.684 31.810 44.590 25.606 34.509 40.273 32.959 27.599 35.251 28.799 29.350 26.787 23.814 17.744 30.307 30.563 27.804 29.731 40.881 24.653 28.680 24.050 29.980 27.515 20.295 35.479 25.769 27.235 33.023 30.660 24.750 19.811 22.633 39.551 24.520 29.066 33.608 37.486

CY2016
28.965 28.555 30.030 30.711 23.900 23.916 31.378 44.190 25.556 34.459 40.206 32.267 26.650 34.647 28.638 29.351 28.836 25.679 16.984 29.543 30.513 27.754 29.181 40.762 25.103 28.630 24.000 29.703 27.853 20.185 35.026 26.074 27.166 31.237 30.640 24.700 20.513 22.583 38.361 24.020 29.016 33.239 35.537

11

COUNTY
Jeff Davis 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 Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale

CY2013
28.280 29.271 23.746 29.471 29.554 27.263 32.956 22.460 30.816 34.260 28.255 32.010 23.428 26.292 28.415 29.103 23.309 25.140 26.724 32.960 36.304 35.423 25.323 27.364 27.853 21.450 41.400 36.033 24.336 27.200 32.569 30.705 22.937 25.890 29.264 27.280 28.644 21.935 32.173 17.390 34.660 31.095 47.160

CY2014
28.230 29.642 26.196 29.439 31.335 29.348 32.875 22.425 32.206 34.840 28.455 29.310 27.508 26.363 28.328 28.894 23.609 25.090 26.674 32.974 36.735 36.873 25.273 27.064 26.067 22.870 40.650 34.218 24.286 27.114 31.566 31.655 23.420 26.148 30.722 27.494 28.599 21.785 32.123 19.360 35.030 32.780 46.040

CY2015
28.180 29.920 26.146 29.375 34.035 30.278 32.822 21.883 32.092 35.020 31.481 30.823 26.952 28.022 28.211 28.715 23.569 25.040 26.624 32.966 38.442 36.424 26.200 27.087 26.796 22.754 41.300 34.333 23.736 29.604 30.777 31.605 23.372 27.470 30.293 27.294 28.549 21.754 32.013 19.258 35.340 32.734 45.560

CY2016
28.380 30.882 25.578 30.185 35.985 30.308 32.824 21.874 31.916
0.000 30.165 30.778 28.135 29.906 29.311 28.704 23.448 27.490 26.574 32.924 36.876 36.374 27.631 27.844 26.458 22.694 40.550 34.333 23.686 29.526 30.237 31.555 23.930 27.260 31.801 27.212 28.759 22.572 31.938 18.852 35.575 32.468 45.510

12

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 Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth

CY2013
31.432 26.693 30.897 39.800 29.870 26.805 30.908 30.263 38.689 26.922 23.870 29.493 30.134 24.782 27.614 24.466 12.777 24.455 30.310 30.169 33.350 17.356 31.990 22.259 36.062 32.847 32.508 26.130 31.650 28.492 32.642 26.863 26.967 33.510 27.157 32.250 26.496

CY2014
31.380 26.850 30.020 39.750 33.760 26.755 30.858 30.213 38.722 28.472 24.080 31.636 30.084 24.648 30.564 24.316 14.130 25.075 30.260 32.119 33.300 17.781 34.240 25.229 35.382 32.863 32.458 26.208 30.000 26.567 32.856 26.750 26.917 33.460 29.140 32.200 28.701

CY2015
31.336 28.683 30.801 38.972 33.210 26.689 30.808 30.163 38.790 28.581 24.030 31.955 30.034 24.539 30.499 24.221 14.009 25.523 29.469 32.069 33.250 17.725 34.190 26.046 34.757 32.910 32.408 27.385 29.950 26.517 32.806 26.700 27.867 33.410 29.090 32.150 28.701

CY2016
31.286 29.579 30.459 37.840 31.710 26.648 31.478 30.113 38.583 28.372 23.960 31.858 29.984 24.139 30.491 23.704 13.832 25.960 30.160 32.019 33.200 17.575 34.180 24.469 33.955 32.603 32.358 26.836 29.923 26.467 32.599 27.962 30.317 33.360 28.911 32.082 28.651

13

Property tax continues to be the primary revenue source for local governments. Currently approximately $10.9 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 municipalities.

Figure 6: Comparison of Total Revenue shows the total revenues collected.

Billions

18.0

15.0

12.0

9.0

11.2

6.0

3.0 2009

10.7 2010

10.4 2011

10.1 10.2

2012

2013

10.5 2014

10.9 2015

Figure 7: 2015 Percentage of Total Revenue by Tax Type shows the percentage of the total ad valorem taxes levied for state, county and school purposes.

School, 60.66%

State, 0.16%
County, 39.18%

14

Figure 8: 2015 County Tax Revenue by Property Class shows the amount of tax revenue generated from the various classes of property for county tax purposes.

Motor Vehicle, $179.7
Public Utility, $173.3

Mobile Homes, $11.9 Timber, $8.9

Industrial, $228.4

Heavy Duty Equipment, $0.3

Commercial, $1,141.1

Residential , $2,024.1

Agricultural, $115.2

Figure 9: Five-Year Comparison of County Tax Revenue shows the amount of tax revenue levied for 2015 for county tax purposes and a five-year comparison.

Billions

$6.0
$5.0 $3.6
$4.0
$3.0
$2.0
$1.0 2011

$3.5 2012

$3.6 2013

$3.8 2014

$3.9 2015

15

Figure 10: 2015 School Tax Revenue by Property Class shows the amount of tax revenue.

Motor Vehicle,

Public Utility, $256.8

$279.8

Industrial, $343.9

Commercial, $1,745.5

Mobile Homes, $16.6
Timber, $11.1
Heavy Duty Equipment, $0.4

Agricultural, $159.8

Residential , $3,198.0

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

8.0 5.8
6.0
4.0
2.0 2011

5.5 2012

5.6 2013

6.0 5.8

2014

2015

16

Figure 12: 2015 State Tax Revenue by Property Class shows the amount of revenue for state tax purposes.

Public Utility, $0.74 Industrial, $0.44
Commercial, $4.45

Motor Vehicle, $0.74
Mobile Homes, $0.05
Timber, $0.03 Heavy Duty
Equipment, $0.00

Agricultural, $0.48

Residential , $8.52

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

Millions

90.0 75.9
70.0
50.0
30.0
10.0 2011

58.4 2012

43.6 2013

29.9 2014

15.5 2015

17

Performance Reviews of County Boards of Tax Assessors
In 2000 legislation was passed which provides 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 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, Fannin, Fulton and Hart 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.
18

List of Counties Where Performance Reviews Occurred

2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003

Echols

Hart

Spalding

Candler Fannin Floyd

Wayne Lincoln

Pierce

Camden Jones

Effingham

Jefferson

Brantley Crawford Telfair

Bibb

Fulton

Habersham Lamar

Charlton Gilmer

Ware

Wheeler

Dade

Hart

Liberty

Madison

Douglas Johnson Richmond

Morgan

Whitfield

19

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 2015 digest was approved was comprised of Revenue Commissioner Lynnette T. Riley, State Auditor Greg Griffin, and Steve Stancil, Director of the State Properties Commission.
In determining each county's proposed assessed public utility values for 2016 the Commissioner utilized the equalization ratios developed by the State Auditor based on the results of the sales ratio study performed on the 2015 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.
20

Figure 14: Change in Public Utility Digest Value shows the digest history since 2010.

45.00

Billions

40.00

35.00 30.00

32.60 2010

33.96 2011

35.71 2012

36.72 2013

37.07 2014

37.97 2015

39.68 2016

Figure 15: Trend of Average Proposed Public Utility Equalization Ratios below shows the trend of the statewide proposed public utility equalization ratios.

42

40
38 37.65
36 2010

38.22 2011

39.2 38.99

39.48

39.13

39.5

2012

2013

2014

2015

2016

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

240
230 230
220
210
200 2010

235 2011

230 232

2012

2013

224 217

2014

2015

214 2016

21

Table 4: 2016 Public Utility Proposed Equalization Ratios shows each county's proposed equalization ratio for assessment of the public utility properties.

Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp

39.53 39.68 39.05 40.67 38.28 39.99 38.03 38.74 40.74 38.29 40.97 39.90 39.37 40.65 38.37 39.90 40.21 39.12 37.82 38.45 40.51 38.01 38.74 40.05 39.19 39.67 35.53 38.07 40.58 41.18 40.49 38.68 38.18 40.17 38.93 39.71 41.54 38.05 41.07 38.36

Dade Dawson Decatur Dekalb Dodge Dooly Dougherty 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 Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis

40.00 39.64 40.12 38.92 39.35 38.66 40.30 38.09 40.00 38.98 39.80 41.73 42.27 39.45 36.22 38.96 39.82 38.07 38.32 38.06 38.17 39.19 38.59 40.09 37.41 39.67 38.93 39.08 38.95 42.34 40.63 39.79 39.94 38.03 40.07 38.70 39.07 38.00 38.11 38.30

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 Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph

38.90 38.27 40.71 43.76 40.81 42.24 39.40 38.02 38.47 38.68 40.27 38.73 39.11 39.98 38.30 43.55 38.11 40.13 41.48 39.94 40.02 40.61 39.40 39.91 39.69 39.30 38.91 39.54 38.36 39.27 39.55 43.00 40.32 37.37 39.63 40.12 41.46 39.48 40.60 39.33

Richmond Rockdale 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 Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Average

39.24 38.74 39.52 37.98 40.82 39.52 41.42 40.18 40.73 37.07 40.99 38.58 39.63 39.26 41.43 38.18 39.23 39.61 40.57 40.93 39.68 39.20 40.63 40.42 37.66 39.64 38.72 39.00 38.95 40.06 39.53 41.39 38.34 40.59 39.50 37.81 38.89 39.41 38.56 39.50

22

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 shift7 from those taxpayers taking advantage of this special assessment program to those taxpayers who cannot qualify for special treatment, in the same manner as any exemption for one class of taxpayers shifts the tax burden to another class of property owners. In making application for preferential assessment, qualifying taxpayers must sign a covenant (contract) agreeing to continuously maintain the property in agricultural pursuits for a period of 10 years. Transfers of ownership are allowed provided the property is transferred to another qualifying entity that agrees to continue the property in agricultural pursuits for the remainder of the covenant period. Otherwise, the covenant has been breached and a penalty imposed. Penalties range from 5 times the tax savings if the breach occurs during the first year of the covenant, to a minimum of 3 times the tax savings if the breach occurs during the tenth year of the covenant.
7 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.
23

Table 5: 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.

Year
1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

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 13,020 11,168 8,755 7,274 5,742 5,146 4,612 3,988 3,497 2,965 2,680

Percent Change
15.70% 0.68% -20.89% -3.00% 24.61% 5.74% 1.76% -2.40% -3.02% -0.82% -8.32% -11.02% -10.20% -3.90% -14.22% -21.61% -16.92% -21.06% -10.38% -10.38% -13.53% -12.31% -15.21% -9.61%

Total Value Eliminated

$

176,780,216

$

204,261,412

$

180,985,796

$

145,151,076

$

137,170,751

$

165,278,063

$

174,157,485

$

181,350,311

$

189,169,970

$

191,204,332

$

191,352,938

$

195,076,035

$

182,041,147

$

177,696,254

$

194,743,119

$

193,012,297

$

153,927,964

$

139,281,934

$

104,297,566

$

86,250,878

$

72,078,892

$

61,697,690

$

51,398,078

$

42,723,510

$

37,974,985

Percent Change
15.55% -11.40% -19.80% -5.50% 20.49% 5.37% 4.13% 4.31% 1.08% 0.08% 1.95% -6.68% -2.39% 22.80% -0.89% -20.25% -9.51% -25.12% -17.30% -16.43% -14.40% -16.69% -16.88% -11.12%

Total Tax Shift
$ 4,010,259 $ 4,657,783 $ 4,232,187 $ 3,542,375 $ 3,362,403 $ 4,249,807 $ 4,410,076 $ 4,654,542 $ 4,701,626 $ 4,760,183 $ 4,824,066 $ 5,011,186 $ 4,768,802 $ 4,803,802 $ 4,270,954 $ 4,175,105 $ 3,983,907 $ 3,636,463 $ 2,725,949 $ 2,313,513 $ 1,960,764 $ 1,691,116 $ 1,443,467 $ 1,212,606 $ 1,082,504

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% -0.78% -2.24% -4.58% -8.72% -25.04% -15.13% -15.25% -13.75% -14.64% -15.99% -10.73%

24

Table 6: Preferential Agricultural Assessment for 2015 illustrates a county-by-county breakdown of the preferential agricultural assessment local impact.

County
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb

Parcel Count
772 56 92
114 0 5 0
24 0 3 2 0 2
18 6 4
25 6
25 5 5
19 0 0 0 3 3 0 0
11 0 1 0
47 3 1
23 0
11 3
15 0
35 0

Assessed Value Eliminated
$4,457,840 $1,121,951 $1,263,693 $2,781,328
$0 $63,363
$0 $256,670
$0 $85,332 $12,444
$0 $2,154 $947,678 $107,320 $177,679 $563,205 $461,757 $512,972 $114,083 $64,229 $289,139
$0 $0 $0 $32,482 $59,172 $0 $0 $194,100 $0 $2,270 $0 $1,103,321 $44,242 $21,616 $236,112 $0 $174,150 $106,649 $280,361 $0 $1,303,099 $0

State Tax Shift
$1,114 $280 $316 $695 $0 $16 $0 $64 $0 $21 $3 $0 $1 $237 $27 $44 $141 $115 $128 $29 $16 $72 $0 $0 $0 $8 $15 $0 $0 $49 $0 $1 $0 $276 $11 $5 $59 $0 $44 $27 $70 $0 $326 $0

County Tax Shift
$56,927 $19,478 $17,229 $26,634
$0 $609
$0 $2,328
$0 $1,426
$182 $0
$33 $11,882
$982 $2,193 $3,492 $6,133 $6,688 $1,476
$771 $2,433
$0 $0 $0 $280 $721 $0 $0 $3,326 $0 $25 $0 $8,628 $644 $142 $2,810 $0 $2,182 $1,292 $2,306 $0 $14,541 $0

School Tax Shift
$65,084 $16,617 $18,955 $41,258
$0 $985
$0 $4,928
$0 $1,203
$223 $0
$38 $14,282
$1,667 $1,830 $7,744 $8,726 $9,074 $1,825
$834 $5,638
$0 $0 $0 $554 $836 $0 $0 $2,558 $0 $42 $0 $17,831 $456 $396 $4,029 $0 $2,786 $1,861 $4,229 $0 $20,168 $0

Total Tax Shift
$123,125 $36,375 $36,500 $68,587 $0 $1,610 $0 $7,320 $0 $2,650 $408 $0 $72 $26,401 $2,676 $4,067 $11,377 $14,974 $15,890 $3,330 $1,621 $8,143 $0 $0 $0 $842 $1,572 $0 $0 $5,933 $0 $68 $0 $26,735 $1,111 $543 $6,898 $0 $5,012 $3,180 $6,605 $0 $35,035 $0
25

County
Dodge Dooly Dougherty 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 Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee Liberty Lincoln Long

Parcel Assessed Value

Count

Eliminated

15

$291,574

17

$512,910

5

$505,040

0

$0

27

$712,520

7

$176,860

4

$64,674

3

$21,225

11

$265,059

46

$472,911

0

$0

0

$0

2

$120,888

0

$0

0

$0

0

$0

12

$139,220

5

$36,213

0

$0

45

$472,948

5

$313,427

0

$0

0

$0

13

$55,673

0

$0

59

$1,093,808

1

$7,943

0

$0

0

$0

0

$0

1

$11,900

3

$193,160

38

$471,794

3

$19,738

11

$61,940

14

$410,336

4

$73,691

132

$2,628,647

0

$0

1

$14,000

0

$0

9

$128,217

1

$146,190

7

$951,080

5

$95,942

0

$0

3

$22,966

State Tax Shift
$73 $128 $126
$0 $178
$44 $16
$5 $66 $118
$0 $0 $30 $0 $0 $0 $35 $9 $0 $118 $78 $0 $0 $14 $0 $273 $2 $0 $0 $0 $3 $48 $118 $5 $15 $103 $18 $657 $0 $4 $0 $32 $37 $238 $24 $0 $6

County Tax Shift
$3,369 $9,261 $6,360
$0 $7,873 $2,741
$539 $243 $2,853 $4,681
$0 $0 $1,161 $0 $0 $0 $1,111 $443 $0 $4,696 $4,158 $0 $0 $592 $0 $20,379 $99 $0 $0 $0 $165 $1,922 $5,839 $191 $1,080 $6,311 $1,113 $28,113 $0 $227 $0 $2,029 $1,045 $13,483 $1,328 $0 $360

School Tax Shift
$4,082 $8,414 $9,315
$0 $11,757
$3,484 $1,063
$358 $3,640 $6,621
$0 $0 $2,246 $0 $0 $0 $2,314 $594 $0 $9,459 $4,451 $0 $0 $807 $0 $15,687 $134 $0 $0 $0 $281 $2,577 $7,402 $431 $1,176 $5,232 $1,088 $40,484 $0 $249 $0 $2,173 $2,147 $16,991 $1,524 $0 $346

Total Tax Shift
$7,524 $17,803 $15,801
$0 $19,808
$6,269 $1,618
$606 $6,559 $11,420
$0 $0 $3,437 $0 $0 $0 $3,460 $1,046 $0 $14,273 $8,687 $0 $0 $1,413 $0 $36,339 $235 $0 $0 $0 $449 $4,547 $13,359 $627 $2,271 $11,646 $2,219 $69,254 $0 $480 $0 $4,234 $3,229 $30,712 $2,876 $0 $712
26

County
Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell Thomas Tift Toombs

Parcel Assessed Value

Count

Eliminated

0

$0

0

$0

21

$424,946

10

$39,896

4

$56,908

4

$35,918

0

$0

1

$26,910

8

$166,604

46

$768,949

1

$5,010

9

$81,829

3

$59,543

2

$29,260

9

$79,674

0

$0

0

$0

4

$73,353

0

$0

3

$99,730

0

$0

1

$25,821

0

$0

0

$0

12

$337,447

0

$0

0

$0

0

$0

37

$686,045

1

$3,548

0

$0

16

$295,822

109

$848,224

20

$961,040

0

$0

0

$0

25

$307,240

39

$437,790

3

$24,741

3

$32,330

43

$425,991

5

$76,835

39

$269,024

30

$501,694

4

$241,423

1

$4,083

70

$735,913

State Tax Shift
$0 $0 $106 $10 $14 $9 $0 $7 $42 $192 $1 $20 $15 $7 $20 $0 $0 $18 $0 $25 $0 $6 $0 $0 $84 $0 $0 $0 $172 $1 $0 $74 $212 $240 $0 $0 $77 $109 $6 $8 $106 $19 $67 $125 $60 $1 $184

County Tax Shift
$0 $0 $4,347 $426 $413 $280 $0 $368 $2,824 $15,294 $54 $1,113 $673 $211 $1,247 $0 $0 $559 $0 $1,452 $0 $277 $0 $0 $4,653 $0 $0 $0 $12,129 $35 $0 $3,641 $10,434 $13,208 $0 $0 $3,568 $5,790 $396 $671 $6,381 $635 $4,409 $6,773 $1,940 $50 $6,781

School Tax Shift
$0 $0 $7,620 $678 $925 $617 $0 $518 $3,381 $12,490 $77 $1,100 $919 $454 $1,862 $0 $0 $1,609 $0 $1,695 $0 $431 $0 $0 $4,710 $0 $0 $0 $12,081 $71 $0 $5,614 $13,147 $15,641 $0 $0 $4,617 $7,676 $349 $582 $5,773 $1,218 $4,174 $8,270 $3,541 $73 $10,207

Total Tax Shift
$0 $0 $12,073 $1,114 $1,352 $906 $0 $893 $6,247 $27,976 $132 $2,233 $1,607 $672 $3,129 $0 $0 $2,186 $0 $3,172 $0 $714 $0 $0 $9,447 $0 $0 $0 $24,382 $107 $0 $9,329 $23,793 $29,089 $0 $0 $8,262 $13,575 $751 $1,261 $12,260 $1,872 $8,650 $15,168 $5,541 $124 $17,172
27

County
Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Total

Parcel Assessed Value

Count

Eliminated

0 1 0 6 0 0 0 9 3 147 2 6 15 2 1 2 1 18 23 2 11 2,680

$0 $12,160
$0 $55,501
$0 $0 $0 $171,294 $47,322 $610,633 $22,831 $69,788 $271,062 $38,020 $680 $32,259 $10,366 $328,346 $320,214 $15,210 $472,853 $37,974,985

State Tax Shift
$0 $3 $0 $14 $0 $0 $0 $43 $12 $153 $6 $17 $68 $10 $0 $8 $3 $82 $80 $4 $118 $9,489

County Tax Shift
$0 $158
$0 $889
$0 $0 $0 $1,472 $561 $9,648 $296 $677 $3,226 $342 $12 $296 $73 $5,992 $3,940 $189 $5,939 $476,300

School Tax Shift
$0 $152
$0 $888
$0 $0 $0 $2,981 $1,069 $10,417 $443 $1,196 $4,879 $664 $11 $564 $194 $4,961 $5,364 $299 $7,329 $596,715

Total Tax Shift
$0 $313
$0 $1,791
$0 $0 $0 $4,496 $1,642 $20,218 $745 $1,890 $8,173 $1,016 $23 $868 $270 $11,035 $9,384 $492 $13,386 $1,082,504

28

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

$5.0
$4.0 $4.2
$3.0
$2.0
$1.0
$0.0 2006

$4.0 $2.7
$3.6
$2.3
2007 2008 2009 2010

$2.0 $1.4

$1.7 2011 2012

$1.2 2013 2014

$1.1 2015

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

$225.0 $175.0 $125.0
$75.0 $25.0

$193.0 $153.9
2006 2007

$139.3 $104.3
2008 2009

$86.3
$72.1 2010 2011

$61.7
$51.4 2012 2013

$42.7 2014

$38.0 2015

29

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 shift8 from those taxpayers taking advantage of this special assessment program to those taxpayers who cannot qualify for special treatment, just as any exemption for one class of taxpayers shifts the tax burden to other classes of taxpayers. Several reports, graphs, and charts are being included in this report to show the fiscal impact of Conservation Use Valuation.
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, 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.
30

Table 7: 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), and assessed value eliminated from the digest, amount of tax shift for each of the tax types, and the total tax shift.

County
Hall Cherokee Meriwether Worth Lumpkin Jackson Gordon Oconee Brooks Mitchell

Real Assessed Value

State

Parcel

Eliminated

Tax Shift

2,389 1,896 2,537 2,097 1,550 2,705

$305,977,035 $232,977,640 $164,960,260 $183,252,310 $159,725,978 $148,776,860

$76,494 $58,244 $41,240 $45,813 $39,931 $37,194

2,405

$139,563,761

$34,891

2,012

$174,804,222

$43,701

1,787

$149,657,947

$37,414

1,854

$103,807,679

$25,952

County Tax Shift
$1,754,778 $1,332,632 $2,253,522 $2,301,649 $1,703,901 $1,460,074 $1,385,868 $1,174,386 $1,877,835 $2,064,735

School Tax Shift
$5,663,533 $4,531,415 $3,176,310 $2,840,411 $2,688,028 $2,751,390 $2,769,984 $2,971,672 $2,255,345 $1,708,123

Total Tax Shift $7,494,805 $5,922,291 $5,471,072 $5,187,873 $4,431,860 $4,248,658 $4,190,743 $4,189,759 $4,170,594 $3,798,810

31

Table 8: Conservation Use Valuation Assessment for Tax Year 2015 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.

County
Appling Atkinson Bacon Baker Baldwin Banks Barrow Bartow Ben Hill Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts Calhoun Camden Candler Carroll Catoosa Charlton Chatham Chattahoochee Chattooga Cherokee Clarke Clay Clayton Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade

Real Parcel
99 937 868 295 863 1,838 1,357 1,215 617 2,032 496 797 1,070 1,787 319 2,756 1,734 1,177 538 864 1,068 2,515 576 780 174
92 1,386 1,896
375 481 214 431 549 2,353 2,659 5,063 1,223 2,208 933 952 599

Assessed Value Eliminated
1,750,208 13,242,660 30,235,993 14,589,964 37,070,028 69,127,995 90,180,530 65,901,649 24,521,100 72,863,629 20,083,451 35,064,738 23,599,780 149,657,947 12,644,212 76,683,071 93,215,026 74,188,801 32,670,373 26,348,985 37,352,034 63,879,887 34,517,686 14,780,612 15,419,600
2,309,813 39,207,929 232,977,640 27,686,497 15,668,662 15,586,731 15,895,724 54,726,304 131,448,106 130,710,091 80,320,937 65,099,722 128,018,739 22,518,698 41,638,650 25,409,600

State Tax Shift
$438 $3,311 $7,559 $3,647 $9,268 $17,282 $22,545 $16,475 $6,130 $18,216 $5,021 $8,766 $5,900 $37,414 $3,161 $19,171 $23,304 $18,547 $8,168 $6,587 $9,338 $15,970 $8,629 $3,695 $3,855
$577 $9,802 $58,244 $6,922 $3,917 $3,897 $3,974 $13,682 $32,862 $32,678 $20,080 $16,275 $32,005 $5,630 $10,410 $6,352

County Tax Shift
$22,350 $229,906 $412,238 $139,883 $365,140 $664,666 $863,532 $598,131 $370,146 $1,217,551 $294,263 $528,461 $357,302 $1,877,835 $115,174 $946,269 $578,155 $985,301 $426,629 $340,956 $447,766 $536,576 $227,748 $280,240 $177,988
$19,943 $479,479 $1,332,632 $386,227 $268,514 $247,237 $174,106 $407,711 $1,027,924 $1,905,340 $526,584 $774,687 $812,585 $282,249 $504,327 $209,259

School Tax Shift
$25,553 $196,137 $453,540 $216,428 $632,415 $1,074,180 $1,668,340 $1,239,303 $441,233 $1,027,231 $360,398 $503,144 $413,303 $2,255,345 $196,453 $789,682 $1,281,707 $1,402,020 $577,906 $421,584 $485,128 $1,231,446 $645,205 $257,922 $256,443
$39,382 $550,416 $4,531,415 $553,730 $206,529 $297,629 $292,481 $1,011,646 $2,124,333 $1,345,922 $1,469,873 $1,110,927 $2,379,868 $360,299 $726,594 $383,253

Total Tax Shift
$48,341 $429,354 $873,337 $359,958 $1,006,823 $1,756,128 $2,554,417 $1,853,909 $817,509 $2,262,998 $659,682 $1,040,371 $776,505 $4,170,594 $314,788 $1,755,122 $1,883,166 $2,405,868 $1,012,703 $769,127 $942,232 $1,783,992 $881,582 $541,857 $438,286
$59,902 $1,039,697 $5,922,291
$946,879 $478,960 $548,763 $470,561 $1,433,039 $3,185,119 $3,283,940 $2,016,537 $1,901,889 $3,224,458 $648,178 $1,241,331 $598,864
32

County
Dawson Decatur Dekalb Dodge Dooly Dougherty 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 Hart Heard Henry Houston Irwin Jackson Jasper Jeff Davis Jefferson Jenkins Johnson Jones Lamar Lanier Laurens Lee

Real Parcel
981 1,682
9 1,780 1,523
235 348 1,605 306 2,048 1,594 2,200 350 1,752 585 2,347 772 2,544 611 2,162 567 202 2,405 2,219 1,296 789 1,813 2,389 1,407 1,336 1,801 1,843 1,416 1,512 821 1,595 2,705 1,588 1,004 1,731 817 1,377 1,239 1,011 643 2,522 610

Assessed Value Eliminated
108,069,815 134,042,554
282,120 40,193,268 85,744,791 23,228,410 24,637,368 84,261,995
5,679,893 77,808,308 51,151,914 58,531,181 11,427,219 102,682,684 34,929,160 65,909,432 136,910,854 105,978,144 63,603,710 115,720,813 14,059,143 18,961,599 139,563,761 105,320,806 72,987,392 116,162,560 127,646,172 305,977,035 62,013,583 47,950,837 135,258,458 81,599,500 48,152,128 76,061,432 69,314,486 69,695,843 148,776,860 85,946,238 25,916,708 77,574,254 43,337,541 20,871,414 85,972,149 52,517,986 29,909,610 62,166,850 68,373,718

State Tax Shift
$27,017 $33,511
$71 $10,048 $21,436
$5,807 $6,159 $21,065 $1,420 $19,452 $12,788 $14,633 $2,857 $25,671 $8,732 $16,477 $34,228 $26,495 $15,901 $28,930 $3,515 $4,740 $34,891 $26,330 $18,247 $29,041 $31,912 $76,494 $15,503 $11,988 $33,815 $20,400 $12,038 $19,015 $17,329 $17,424 $37,194 $21,487 $6,479 $19,394 $10,834 $5,218 $21,493 $13,129 $7,477 $15,542 $17,093

County Tax Shift
$879,472 $1,499,707
$3,363 $464,473 $1,548,122 $292,539 $290,943 $931,011
$88,038 $648,688 $585,127 $630,030 $112,723 $492,261 $180,619 $632,731 $829,817 $1,148,376 $683,740 $923,799 $172,084 $109,434 $1,385,868 $1,397,080 $431,137 $867,618 $1,358,028 $1,754,778 $1,155,375 $595,549 $830,487 $424,889 $334,176 $1,048,576 $689,679 $862,556 $1,460,074 $1,499,418 $398,599 $1,171,526 $463,495 $311,297 $1,392,837 $604,587 $473,409 $444,493 $969,334

School Tax Shift
$1,782,720 $2,074,577
$6,695 $562,706 $1,406,558 $428,448 $519,848 $1,390,323 $111,900 $1,278,780 $862,472 $803,867 $159,981 $1,324,607 $745,738 $1,217,928 $2,699,608 $1,973,101 $1,151,109 $1,923,280 $230,429 $311,673 $2,769,984 $1,495,555 $970,659 $2,519,810 $1,849,593 $5,663,533 $889,399 $804,219 $2,510,397 $1,118,974 $753,244 $1,797,180 $924,655 $1,093,528 $2,751,390 $1,632,119 $330,438 $1,145,617 $667,441 $300,757 $1,529,273 $982,927 $506,788 $912,364 $1,221,496

Total Tax Shift
$2,689,209 $3,607,795
$10,129 $1,037,227 $2,976,116
$726,794 $816,950 $2,342,399 $201,358 $1,946,920 $1,460,387 $1,448,530 $275,561 $1,842,539 $935,089 $1,867,136 $3,563,653 $3,147,972 $1,850,750 $2,876,009 $406,028 $425,847 $4,190,743 $2,918,965 $1,420,043 $3,416,469 $3,239,533 $7,494,805 $2,060,277 $1,411,756 $3,374,699 $1,564,263 $1,099,458 $2,864,771 $1,631,663 $1,973,508 $4,248,658 $3,153,024 $735,516 $2,336,537 $1,141,770 $617,272 $2,943,603 $1,600,643 $987,674 $1,372,399 $2,207,923
33

County
Liberty Lincoln Long Lowndes Lumpkin Macon Madison Marion McDuffie McIntosh Meriwether Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor Telfair Terrell

Real Parcel
198 973 544 1,243 1,550 1,323 2,316 900 953 202 2,537 824 1,854 1,476 1,081 1,699 871 119 1,004 2,012 1,946 1,564 594 651 1,458 1,681 1,197 622 697 288 725 1,133 202 387 543 1,729 867 862 665 319 1,235 1,525 638 1,720 1,340 1,376 1,067

Assessed Value Eliminated
7,739,949 29,870,372 22,566,997 80,141,908 159,725,978 54,756,443 97,390,906 38,307,635 43,510,544 11,353,457 164,960,260 15,945,399 103,807,679 88,997,914 21,145,026 132,206,507 42,865,868 11,762,190 64,593,166 174,804,222 49,230,896 105,631,279 27,037,161 49,909,363 55,669,024 74,539,105 42,654,954 14,029,474 53,266,301 10,489,486 62,101,906 50,643,543
9,576,364 12,433,237 26,472,368 68,082,297 80,632,180 47,854,381 21,282,087 10,651,657 57,132,723 51,512,813 15,499,364 49,906,179 35,432,863 36,104,969 43,399,343

State Tax Shift
$1,935 $7,468 $5,642 $20,035 $39,931 $13,689 $24,348 $9,577 $10,878 $2,838 $41,240 $3,986 $25,952 $22,249 $5,286 $33,052 $10,716 $2,941 $16,148 $43,701 $12,308 $26,408 $6,759 $12,477 $13,917 $18,635 $10,664 $3,507 $13,317 $2,622 $15,525 $12,661 $2,394 $3,108 $6,618 $17,021 $20,158 $11,964 $5,321 $2,663 $14,283 $12,878 $3,875 $12,477 $8,858 $9,026 $10,850

County Tax Shift
$107,035 $304,409 $354,076 $625,427 $1,703,901 $561,151 $1,041,421 $278,335 $339,474 $112,297 $2,253,522 $270,275 $2,064,735 $964,025 $287,530 $1,495,256 $308,849 $149,932 $839,065 $1,174,386 $375,716 $924,062 $393,526 $360,445 $597,417 $1,041,609 $471,806 $193,466 $397,510 $166,993 $575,685 $895,797
$93,772 $251,027 $325,795 $837,412 $1,108,128 $766,149 $285,393 $123,698 $755,580 $824,411 $321,955 $747,595 $292,863 $591,724 $585,891

School Tax Shift
$122,910 $604,576 $340,378 $1,344,341 $2,688,028 $981,893 $1,654,671 $622,959 $747,946 $178,056 $3,176,310 $323,580 $1,708,123 $1,363,270 $283,885 $2,040,740 $664,421 $274,882 $1,291,863 $2,971,672 $1,079,830 $1,994,213 $459,632 $803,541 $929,673 $1,212,677 $690,285 $195,837 $760,909 $168,283 $617,169 $891,833 $191,259 $314,810 $502,419 $1,055,276 $1,312,289 $896,887 $420,321 $160,052 $1,001,708 $726,794 $278,989 $676,279 $561,611 $560,205 $715,395

Total Tax Shift
$231,880 $916,453 $700,096 $1,989,803 $4,431,860 $1,556,733 $2,720,440 $910,871 $1,098,298 $293,191 $5,471,072 $597,841 $3,798,810 $2,349,544 $576,701 $3,569,048 $983,986 $427,755 $2,147,076 $4,189,759 $1,467,854 $2,944,683 $859,917 $1,176,463 $1,541,007 $2,272,921 $1,172,755 $392,810 $1,171,736 $337,898 $1,208,379 $1,800,291 $287,425 $568,945 $834,832 $1,909,709 $2,440,575 $1,675,000 $711,035 $286,413 $1,771,571 $1,564,083 $604,819 $1,436,351 $863,332 $1,160,955 $1,312,136
34

County
Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Total

Real Parcel
1,343 1,065
838 526 643 1,451 1,362 1,063 1,329 1,432 1,270 1,218 840 774 1,530 1,772 507 1,085 1,451 770 1,397 1,776 1,039 2,097 191,566

Assessed Value Eliminated
160,269,939 63,638,197 25,531,475 23,290,742 11,430,362 90,889,187 52,234,904 35,594,609
111,506,988 41,912,377 43,336,638 68,670,177 18,910,918 26,446,445 45,044,017 76,790,118 24,888,272 30,333,621 95,272,124 23,661,953 22,620,119 66,396,855 38,217,501
183,252,310 9,589,463,083

State Tax Shift
$40,067 $15,910
$6,383 $5,823 $2,858 $22,722 $13,059 $8,899 $27,877 $10,478 $10,834 $17,168 $4,728 $6,612 $11,261 $19,198 $6,222 $7,583 $23,818 $5,915 $5,655 $16,599 $9,554 $45,813 $2,397,366

County Tax Shift
$1,289,541 $775,304 $235,273 $127,983 $148,286 $960,608 $836,751 $590,871 $656,553 $409,065 $372,768 $812,034 $298,793 $342,693 $436,837 $913,802 $223,994 $515,323 $873,455 $167,077 $412,817 $816,732 $475,426
$2,301,649 $102,369,132

School Tax Shift
$2,348,928 $1,143,197
$352,961 $185,487 $142,880 $1,713,261 $835,758 $590,871 $1,314,333 $644,612 $754,231 $1,500,508 $322,620 $513,061 $771,919 $1,382,222 $434,723 $476,723 $1,665,547 $439,514 $341,790 $1,112,147 $751,356 $2,840,411 $160,685,771

Total Tax Shift
$3,678,536 $1,934,411
$594,617 $319,293 $294,024 $2,696,591 $1,685,568 $1,190,641 $1,998,763 $1,064,155 $1,137,833 $2,329,710 $626,141 $862,366 $1,220,017 $2,315,222 $664,939 $999,629 $2,562,820 $612,506 $760,262 $1,945,478 $1,236,336 $5,187,873 $265,452,269

35

Figures 19: Conservation Use Revenue Shift illustrates the amount of revenue shift and the amount of value removed annually from digests affected by the Conservation Use Valuation program since 2006.

Millions

350.0 300.0 250.0 200.0 150.0 100.0
50.0

$228.6 $180.7

$292.1

$283.2

$267.4

$295.1

$269.2

2006 2007 2008 2009 2010 2011 2012

$261.3 $261.5

$265.5

2013 2014 2015

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 2006.

Billions

$15.0

11.5

$12.0

10.8

10.1 9.5

11.6

10.8

$9.0 7.2 9.2

9.6 9.6

$6.0

$3.0 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

36

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 comparable sales with and for the same existing use.
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. For tax year 2015 a covenant breach is subject to a penalty in an amount equal to two times the tax savings.
The effect of any special assessment program is a tax shift9 from those taxpayers taking advantage of this special assessment program to those taxpayers who cannot qualify for special treatment, just as any exemption for one class of taxpayers shifts the tax burden to other classes of taxpayers. 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. Several reports, graphs, and charts show the fiscal impact of Forest Land 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 7 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.
37

Table 9: 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.

County

County Tax Shift

WORTH

$268,223

MERIWETHER $288,746

WARE

$231,432

HANCOCK

$348,446

DOUGHERTY $297,407

LEE

$355,873

TWIGGS

$168,019

NEWTON

$114,823

LOWNDES

$164,117

SCHLEY

$101,729

FLPA Grant County

Net County Shift

$9,176

$259,047

School Tax Shift
$331,008

FLPA Grant School
$11,323

Net School Tax Shift
$319,685

Total Tax Shift
(includes State)
$604,570

Total FLPA Grant

Net Tax Shift

$20,499 $584,071

$53,757

$234,989

$406,984 $73,094

$333,890

$701,014 $126,851 $574,163

($25,327)

$256,759

$249,888 ($27,346)

$277,234

$484,982 ($52,673) $537,655

$95,925

$252,521

$268,231 $82,869

$185,362

$621,353 $178,794 $442,559

$121,710

$175,698

$435,579 $178,254

$257,325

$738,890 $299,964 $438,926

$187,921

$167,952

$448,449 $231,504

$216,945

$810,598 $419,425 $391,173

$20,481

$147,538

$168,019 $20,481

$147,538

$338,568

$40,962 $297,606

$114,823

$173,626

$173,626

$290,659

$0 $290,659

$95,082

$69,035

$349,357 $158,224

$191,133

$518,731 $253,306 $265,425

$6,240

$95,489

$156,880

$8,457

$148,423

$260,675

$14,697 $245,978

38

Table 10: Forest Land Conservation Use Valuation Assessment for Tax Year 2015 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.
39

County
APPLING ATKINSON BACON BAKER BALDWIN BANKS BARROW BARTOW BEN HILL BERRIEN BIBB BLECKLEY BRANTLEY BROOKS BRYAN BULLOCH BURKE BUTTS CALHOUN CAMDEN CANDLER CARROLL CATOOSA CHARLTON CHATHAM CHATTAHOOCHEE CHATTOOGA CHEROKEE CLARKE CLAY CLAYTON CLINCH COBB COFFEE COLQUITT COLUMBIA COOK COWETA CRAWFORD CRISP DADE DAWSON

Parcel Count
2 17 17 52 37
3 0 0 81 45 19 29 87 130 41 21 143 27 70 71 33 8 0 44 19 10 25 4 0 42 0 106 0 34 49 477 25 29 112 55 0 3

Assessed Value
Eliminated 73,501
843,174 1,002,860 21,986,469 2,213,090
589,309 0 0
7,078,617 7,946,961 1,675,384 2,986,968 8,010,327 45,163,469 3,496,944 1,360,241 17,199,627 7,075,988 16,824,371 7,001,028 2,205,573
535,080 0
6,530,551 7,120,760
809,234 2,985,651 1,477,920
0 2,055,293
0 43,756,931
0 6,997,945 6,192,485 15,251,080 3,886,176 1,313,201 4,430,541 3,484,607
0 1,176,921

State Tax Shift
$18.00 $211.00 $251.00 $5,497.00 $553.00 $147.00
$0.00 $0.00 $1,770.00 $1,987.00 $419.00 $747.00 $2,003.00 $11,291.00 $874.00 $340.00 $4,300.00 $1,769.00 $4,206.00 $1,750.00 $551.00 $134.00 $0.00 $1,633.00 $1,780.00 $202.00 $746.00 $369.00 $0.00 $514.00 $0.00 $10,939.00 $0.00 $1,749.00 $1,548.00 $3,813.00 $972.00 $328.00 $1,108.00 $871.00 $0.00 $294.00

County Tax Shift
$938.61 $14,638.34 $13,672.99 $210,645.81 $21,798.94
$5,666.21 $0.00 $0.00
$106,851.72 $132,793.72 $24,548.00 $45,016.60 $120,867.82 $566,259.57 $31,799.12 $16,785.37 $106,637.69 $93,976.20 $219,363.83 $90,593.30 $26,475.70
$4,502.28 $0.00
$123,819.25 $82,194.56 $6,986.93 $36,401.06 $8,453.70
$0.00 $35,221.56
$0.00 $479,269.67
$0.00 $54,723.93 $90,125.43 $99,986.08 $46,245.49 $8,333.71 $55,514.68 $42,205.56
$0.00 $9,577.78

FLPA Grant County

Net County

Shift

School Tax Shift

$147.76 $15,235.61
$1,907.19 $212,399.24 $27,139.96 $10,135.71
$37,864.37 $68,815.17
$2,191.31 $15,764.76 $107,113.45 $781,931.05 $18,985.14 $12,084.49 $71,602.65 $80,413.47 $318,728.56 $45,007.21 $28,901.95 $3,185.12
$189,494.09 $57,786.36 $3,835.87
$6,957.58
$54,974.28
$480,520.34
$37,580.10 $65,801.11 $58,993.06 $21,615.67 $10,134.52 $121,292.79 $18,157.64
$10,459.40

$790.85 ($597.27) $11,765.80 ($1,753.43) ($5,341.02) ($4,469.50)
$0.00 $0.00 $68,987.35 $63,978.55 $22,356.69 $29,251.84 $13,754.37 ($215,671.48) $12,813.98 $4,700.88 $35,035.04 $13,562.73 ($99,364.73) $45,586.09 ($2,426.25) $1,317.16 $0.00 ($65,674.84) $24,408.20 $3,151.06 $36,401.06 $1,496.12 $0.00 ($19,752.72) $0.00 ($1,250.68) $0.00 $17,143.83 $24,324.32 $40,993.02 $24,629.82 ($1,800.81) ($65,778.11) $24,047.92 $0.00 ($881.62)

$1,073.00 $12,488.00 $15,043.00 $326,147.00 $37,755.00
$9,157.00 $0.00 $0.00
$127,373.00 $112,036.00 $30,065.00 $42,860.00 $140,285.00 $680,613.00 $54,332.00 $14,008.00 $236,495.00 $133,722.00 $297,606.00 $112,016.00 $28,646.00 $10,434.00
$0.00 $113,958.00 $118,425.00
$13,797.00 $42,175.00 $28,746.00
$0.00 $27,091.00
$0.00 $805,128.00
$0.00 $113,094.00 $63,764.00 $279,095.00 $66,318.00 $24,412.00 $70,889.00 $60,806.00
$0.00 $19,414.00

FLPA Grant Net School Tax

School

Shift

Total Tax Shift

$168.94 $12,997.79
$2,098.28 $327,785.37
$47,005.86 $16,380.53
$45,136.24 $58,058.43
$2,683.80 $15,009.53 $113,781.24 $940,716.06 $32,431.65
$9,644.09 $158,796.21 $114,423.14 $433,725.88
$55,650.34 $30,421.78
$7,381.73
$174,402.52 $83,257.81 $7,574.89
$23,658.22
$44,326.73
$807,590.30
$77,663.95 $46,554.49 $168,630.58 $29,181.16 $29,690.57 $153,969.49 $26,160.08
$21,201.55

$904.06 ($509.79) $12,944.72 ($1,638.37) ($9,250.86) ($7,223.53)
$0.00 $0.00 $82,236.76 $53,977.57 $27,381.20 $27,850.47 $26,503.76 ($260,103.06) $21,900.35 $4,363.91 $77,698.79 $19,298.86 ($136,119.88) $56,365.66 ($1,775.78) $3,052.27 $0.00 ($60,444.52) $35,167.19 $6,222.11 $42,175.00 $5,087.78 $0.00 ($17,235.73) $0.00 ($2,462.30) $0.00 $35,430.05 $17,209.51 $110,464.42 $37,136.84 ($5,278.57) ($83,080.49) $34,645.92 $0.00 ($1,787.55)

$2,029.61 $27,337.34 $28,966.99 $542,289.81 $60,106.94 $14,970.21
$0.00 $0.00 $235,994.72 $246,816.72 $55,032.00 $88,623.60 $263,155.82 $1,258,163.57 $87,005.12 $31,133.37 $347,432.69 $229,467.20 $521,175.83 $204,359.30 $55,672.70 $15,070.28 $0.00 $239,410.25 $202,399.56 $20,985.93 $79,322.06 $37,568.70 $0.00 $62,826.56 $0.00 $1,295,336.67 $0.00 $169,566.93 $155,437.43 $382,894.08 $113,535.49 $33,073.71 $127,511.68 $103,882.56 $0.00 $29,285.78

Total FLPA Grant

Net Tax Shift

$316.70 $28,233.40
$4,005.47 $540,184.61
$74,145.82 $26,516.24
$0.00 $0.00 $83,000.61 $126,873.60 $4,875.11 $30,774.29 $220,894.69 $1,722,647.11 $51,416.79 $21,728.58 $230,398.86 $194,836.61 $752,454.44 $100,657.55 $59,323.73 $10,566.85 $0.00 $363,896.61 $141,044.17 $11,410.76 $0.00 $30,615.80 $0.00 $99,301.01 $0.00 $1,288,110.64 $0.00 $115,244.05 $112,355.60 $227,623.64 $50,796.83 $39,825.09 $275,262.28 $44,317.72 $0.00 $31,660.95

$1,712.91 ($896.06)
$24,961.52 $2,105.20
($14,038.88) ($11,546.03)
$0.00 $0.00 $152,994.11 $119,943.12 $50,156.89 $57,849.31 $42,261.13 ($464,483.54) $35,588.33 $9,404.79 $117,033.83 $34,630.59 ($231,278.61) $103,701.75 ($3,651.03) $4,503.43 $0.00 ($124,486.36) $61,355.39 $9,575.17 $79,322.06 $6,952.90 $0.00 ($36,474.45) $0.00 $7,226.02 $0.00 $54,322.88 $43,081.83 $155,270.44 $62,738.66 ($6,751.38) ($147,750.60) $59,564.84 $0.00 ($2,375.17)

40

County
DECATUR DEKALB DODGE DOOLY DOUGHERTY 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 HART HEARD HENRY HOUSTON IRWIN JACKSON JASPER JEFF DAVIS JEFFERSON JENKINS JOHNSON JONES

Parcel Count
181 0
84 90 49
1 297 43 76 24 153 13
2 0 76 0 3 45 5 52 73 9 51 101 0 4 2 204 39 111 0 61 0 48 29 1 82 59 113 99 71 94

Assessed Value
Eliminated 29,585,358 0 4,159,929 9,067,016 23,615,013 558,947 28,682,517 1,271,441 13,020,954 3,823,293 10,938,892 999,491 697,645 0 4,895,783 0 34,074 11,550,990 1,551,334 2,374,946 9,018,273 2,605,719 13,033,833 12,089,734 0 1,555,640 3,143,498 18,702,477 4,665,435 19,586,635 0 8,123,498 0 8,372,928 2,042,590 177,195 15,641,328 5,951,216 10,595,841 14,485,522 1,492,725 17,298,819

State Tax Shift
$7,396.00 $0.00
$1,040.00 $2,267.00 $5,904.00
$140.00 $7,171.00
$318.00 $3,255.00
$956.00 $2,735.00
$250.00 $174.00
$0.00 $1,224.00
$0.00 $9.00 $2,888.00 $388.00 $594.00 $2,255.00 $651.00 $3,258.00 $3,022.00 $0.00 $389.00 $786.00 $4,676.00 $1,166.00 $4,897.00 $0.00 $2,031.00 $0.00 $2,093.00 $511.00 $44.00 $3,910.00 $1,488.00 $2,649.00 $3,621.00 $373.00 $4,325.00

County Tax Shift
$330,892.49 $0.00
$48,072.17 $163,704.72 $297,407.47
$6,600.61 $316,913.62 $19,707.34 $108,555.69 $43,734.65 $117,746.50
$9,791.75 $3,344.51
$0.00 $46,999.76
$0.00 $368.44 $124,173.42 $12,384.30 $29,069.34 $51,160.66 $25,874.79 $172,893.80 $71,414.06
$0.00 $16,550.45 $18,027.96 $348,445.85 $57,944.50 $120,261.96
$0.00 $56,377.08
$0.00 $83,310.63 $25,279.09 $1,718.79 $272,878.61 $91,529.70 $160,018.39 $154,922.66 $22,263.86 $280,188.97

FLPA Grant County

Net County

Shift

School Tax Shift

$597,371.66
$54,129.16 $51,402.15 $121,709.79 $3,708.84 $442,556.83 $34,360.65 $30,229.64 $45,926.08 $126,121.92 $8,285.05 $2,825.22
$25,880.52
$4,488.64 $120,291.25 $20,317.00 $75,546.61 $25,580.33 $14,399.97 $114,759.11 $81,775.83
$10,301.88 $11,138.56 $95,925.16 $58,203.05 $149,287.23
$48,608.38
$65,658.07 $12,609.94 $1,235.90 $669,974.18
$6,402.52 $225,026.88 $167,892.72 $83,138.51 $177,631.69

($266,479.17) $0.00
($6,056.99) $112,302.57 $175,697.68
$2,891.77 ($125,643.21)
($14,653.31) $78,326.05 ($2,191.43) ($8,375.42) $1,506.70
$519.29 $0.00
$21,119.24 $0.00
($4,120.20) $3,882.17 ($7,932.70) ($46,477.27) $25,580.33 $11,474.82 $58,134.69 ($10,361.77)
$0.00 $6,248.57 $6,889.40 $252,520.69 ($258.55) ($29,025.27)
$0.00 $7,768.70
$0.00 $17,652.56 $12,669.15
$482.89 ($397,095.57)
$85,127.18 ($65,008.49) ($12,970.06) ($60,874.65) $102,557.28

$457,893.00 $0.00
$58,239.00 $148,735.00 $435,579.00 $11,794.00 $473,262.00 $25,049.00 $213,999.00 $64,465.00 $150,235.00 $13,993.00
$9,000.00 $0.00
$90,964.00 $0.00
$634.00 $213,716.00 $25,783.00 $38,925.00 $145,708.00 $52,114.00 $185,080.00 $160,781.00
$0.00 $22,541.00 $59,098.00 $268,231.00 $78,519.00 $363,528.00
$0.00 $127,076.00
$0.00 $111,695.00 $32,048.00
$3,390.00 $297,029.00
$75,878.00 $156,479.00 $223,092.00 $21,510.00 $307,711.00

FLPA Grant Net School Tax

School

Shift

Total Tax Shift

$753,782.09
$65,577.04 $46,701.79 $178,254.49
$6,234.27 $661,551.00
$34,622.03 $59,592.67 $67,694.69 $162,047.38 $11,704.22
$7,602.29
$50,089.58
$7,728.61 $170,556.25
$48,355.79 $101,269.16
$72,854.13 $29,002.96 $124,100.45 $184,109.84
$14,030.86 $34,964.92 $82,868.68 $78,869.35 $435,461.61
$111,037.61
$88,028.01 $15,986.59
$2,437.52 $730,278.93
$5,307.68 $220,921.93 $242,217.72
$80,873.14 $177,760.10

($295,889.09) $0.00
($7,338.04) $102,033.21 $257,324.51
$5,559.73 ($188,289.00)
($9,573.03) $154,406.33
($3,229.69) ($11,812.38)
$2,288.78 $1,397.71
$0.00 $40,874.42
$0.00 ($7,094.61) $43,159.75 ($22,572.79) ($62,344.16) $72,853.87 $23,111.04 $60,979.55 ($23,328.84)
$0.00 $8,510.14 $24,133.08 $185,362.32 ($350.35) ($71,933.61)
$0.00 $16,038.39
$0.00 $23,666.99 $16,061.41
$952.48 ($433,249.93)
$70,570.32 ($64,442.93) ($19,125.72) ($59,363.14) $129,950.90

$796,181.49 $0.00
$107,351.17 $314,706.72 $738,890.47
$18,534.61 $797,346.62
$45,074.34 $325,809.69 $109,155.65 $270,716.50
$24,034.75 $12,518.51
$0.00 $139,187.76
$0.00 $1,011.44 $340,777.42 $38,555.30 $68,588.34 $199,123.66 $78,639.79 $361,231.80 $235,217.06
$0.00 $39,480.45 $77,911.96 $621,352.85 $137,629.50 $488,686.96
$0.00 $185,484.08
$0.00 $197,098.63
$57,838.09 $5,152.79
$573,817.61 $168,895.70 $319,146.39 $381,635.66
$44,146.86 $592,224.97

Total FLPA Grant

Net Tax Shift

$1,351,153.75 $0.00
$119,706.20 $98,103.94
$299,964.28 $9,943.11
$1,104,107.83 $68,982.68 $89,822.31
$113,620.77 $288,169.30
$19,989.27 $10,427.51
$0.00 $75,970.10
$0.00 $12,217.25 $290,847.50 $68,672.79 $176,815.77 $98,434.46 $43,402.93 $238,859.56 $265,885.67
$0.00 $24,332.74 $46,103.48 $178,793.84 $137,072.40 $584,748.84
$0.00 $159,645.99
$0.00 $153,686.08
$28,596.53 $3,673.42
$1,400,253.11 $11,710.20
$445,948.81 $410,110.44 $164,011.65 $355,391.79

($554,972.26) $0.00
($12,355.03) $216,602.78 $438,926.19
$8,591.50 ($306,761.21)
($23,908.34) $235,987.38
($4,465.12) ($17,452.80)
$4,045.48 $2,091.00
$0.00 $63,217.66
$0.00 ($11,205.81) $49,929.92 ($30,117.49) ($108,227.43) $100,689.20 $35,236.86 $122,372.24 ($30,668.61)
$0.00 $15,147.71 $31,808.48 $442,559.01
$557.10 ($96,061.88)
$0.00 $25,838.09
$0.00 $43,412.55 $29,241.56
$1,479.37 ($826,435.50) $157,185.50 ($126,802.42)
($28,474.78) ($119,864.79) $236,833.18

41

County
LAMAR LANIER LAURENS LEE LIBERTY LINCOLN LONG LOWNDES LUMPKIN MACON MADISON MARION MCDUFFIE MCINTOSH MERIWETHER MILLER MITCHELL MONROE MONTGOMERY MORGAN MURRAY MUSCOGEE NEWTON OCONEE OGLETHORPE PAULDING PEACH PICKENS PIERCE PIKE POLK PULASKI PUTNAM QUITMAN RABUN RANDOLPH RICHMOND ROCKDALE SCHLEY SCREVEN SEMINOLE SPALDING

Parcel Count
26 35 80 81 37 30 86 43
3 49
6 200 66 31 100 35 38 120 42 116
7 1 16 2 114 2 7 10 29 19 27 19 50 124 0 145 13 0 60 168 32 11

Assessed Value
Eliminated 4,128,931 6,483,055 3,778,314
25,102,122 4,532,143 955,621
11,294,309 21,029,871
2,449,172 3,372,017
840,568 23,589,923 8,823,146 8,136,339 21,136,529 2,361,144 3,495,113 13,979,553 2,544,211 21,068,774 1,849,651
27,456 8,839,400
333,835 5,499,278
746,398 872,805 4,497,513 1,838,169 4,490,000 2,363,346 1,520,339 7,636,231 13,362,837
0 13,212,858 1,682,964
0 8,265,961 14,254,903 12,208,665
288,276

State Tax Shift
$1,032.00 $1,621.00
$945.00 $6,276.00 $1,133.00
$239.00 $2,824.00 $5,257.00
$612.00 $843.00 $210.00 $5,897.00 $2,206.00 $2,034.00 $5,284.00 $590.00 $874.00 $3,495.00 $636.00 $5,267.00 $462.00
$7.00 $2,210.00
$83.00 $1,375.00
$187.00 $218.00 $1,124.00 $460.00 $1,123.00 $591.00 $380.00 $1,909.00 $3,341.00
$0.00 $3,303.00
$421.00 $0.00
$2,066.00 $3,564.00 $3,052.00
$72.00

County Tax Shift
$47,532.25 $102,613.80 $27,014.95 $355,872.78 $62,724.36
$9,738.73 $177,207.69 $164,117.39
$26,113.07 $34,492.36 $8,980.63 $171,192.07 $68,820.54 $80,476.53 $288,746.37 $40,021.89 $69,517.80 $151,426.52 $34,595.91 $238,287.83 $13,324.89
$327.00 $114,823.35
$2,232.02 $41,904.50 $6,529.49 $12,703.68 $32,481.04 $19,705.17 $62,743.45 $26,140.97 $20,965.48 $56,932.67 $212,736.37
$0.00 $233,615.26 $16,479.90
$0.00 $101,729.18 $175,335.46 $167,783.68
$4,615.30

FLPA Grant County

Net County

Shift

School Tax Shift

FLPA Grant School

Net School Tax

Shift

Total Tax Shift

$25,410.64 $22,121.61

$90,163.89 $12,449.91

$22,730.08

$4,284.87

$187,920.69 $167,952.09

$92,034.15 ($29,309.79)

$10,089.43

($350.70)

$166,817.34 $10,390.35

$95,082.20 $69,035.19

$35,509.40 ($9,396.33)

$43,228.04 ($8,735.68)

$6,923.86

$2,056.77

$209,807.40 ($38,615.33)

$40,625.06 $28,195.48

($541.51) $81,018.04

$53,757.14 $234,989.23

$30,222.16

$9,799.73

$35,418.34 $34,099.46

$416,591.01 ($265,164.49)

$26,744.87

$7,851.04

$771,861.24 ($533,573.41)

$9,122.22

$4,202.67

$153.75

$173.25

$114,823.35

$3,242.03 ($1,010.01)

$65,006.30 ($23,101.80)

$7,716.68 ($1,187.19)

$11,764.56

$939.12

$21,935.51 $10,545.53

$13,102.98

$6,602.19

$48,385.03 $14,358.42

$19,357.83

$6,783.14

$16,472.50

$4,492.98

$58,749.89 ($1,817.22)

$394,969.04 ($182,232.68)

$0.00

$263,050.09 ($29,434.83)

$9,756.84

$6,723.06

$0.00

$6,240.12 $95,489.06

$260,311.91 ($84,976.45)

$152,556.29 $15,227.39

$3,307.95

$1,307.35

$77,277.00 $109,849.00 $55,477.00 $448,449.00 $71,970.00 $19,342.00 $170,352.00 $349,357.00 $41,217.00 $60,467.00 $14,281.00 $383,619.00 $151,670.00 $127,602.00 $406,984.00 $47,915.00 $57,613.00 $214,139.00 $34,192.00 $325,218.00 $28,670.00
$642.00 $173,626.00
$5,675.00 $120,621.00
$14,091.00 $14,838.00 $72,410.00 $30,697.00 $73,048.00 $38,246.00 $21,222.00 $109,084.00 $214,380.00
$0.00 $232,678.00
$33,612.00 $0.00
$156,880.00 $220,951.00 $198,696.00
$5,403.00

$36,897.53 $96,915.44 $46,677.73 $231,504.18 $98,071.69 $16,842.44 $140,487.83 $158,224.17 $56,048.36 $74,703.24 $11,010.52 $416,228.10 $89,531.38
($858.61) $73,094.13 $34,993.51 $29,353.24 $589,275.00 $26,432.15 $1,054,010.04 $19,627.22
$320.82
$8,243.27 $162,607.40
$22,316.66 $13,740.81 $48,900.82 $20,412.29 $53,519.92 $28,321.84 $16,674.37 $112,619.31 $350,004.56
$281,742.94 $18,430.30
$8,456.89 $328,810.54 $181,717.42
$3,872.43

$40,379.47 $12,933.56
$8,799.27 $216,944.82 ($26,101.69)
$2,499.56 $29,864.17 $191,132.83 ($14,831.36) ($14,236.24)
$3,270.48 ($32,609.10) $62,138.62 $128,460.61 $333,889.87 $12,921.49 $28,259.76 ($375,136.00)
$7,759.85 ($728,792.04)
$9,042.78 $321.18
$173,626.00 ($2,568.27)
($41,986.40) ($8,225.66) $1,097.19 $23,509.18 $10,284.71 $19,528.08 $9,924.16 $4,547.63 ($3,535.31)
($135,624.56) $0.00
($49,064.94) $15,181.70
$0.00 $148,423.11 ($107,859.54)
$16,978.58 $1,530.57

$125,841.25 $214,083.80
$83,436.95 $810,597.78 $135,827.36
$29,319.73 $350,383.69 $518,731.39
$67,942.07 $95,802.36 $23,471.63 $560,708.07 $222,696.54 $210,112.53 $701,014.37 $88,526.89 $128,004.80 $369,060.52 $69,423.91 $568,772.83 $42,456.89
$976.00 $290,659.35
$7,990.02 $163,900.50
$20,807.49 $27,759.68 $106,015.04 $50,862.17 $136,914.45 $64,977.97 $42,567.48 $167,925.67 $430,457.37
$0.00 $469,596.26
$50,512.90 $0.00
$260,675.18 $399,850.46 $369,531.68
$10,090.30

Total FLPA Grant

Net Tax Shift

$62,308.17

$63,533.08

$187,079.33

$27,004.47

$69,407.81

$14,029.14

$419,424.87 $391,172.91

$190,105.84 ($54,278.48)

$26,931.87

$2,387.86

$307,305.17

$43,078.52

$253,306.37 $265,425.02

$91,557.76 ($23,615.69)

$117,931.28 ($22,128.92)

$17,934.38

$5,537.25

$626,035.50 ($65,327.43)

$130,156.44

$92,540.10

($1,400.12) $211,512.65

$126,851.27 $574,163.10

$65,215.67

$23,311.22

$64,771.58

$63,233.22

$1,005,866.01 ($636,805.49)

$53,177.02

$16,246.89

$1,825,871.28 ($1,257,098.45)

$28,749.44

$13,707.45

$474.57

$501.43

$0.00 $290,659.35

$11,485.30

($3,495.28)

$227,613.70 ($63,713.20)

$30,033.34

($9,225.85)

$25,505.37

$2,254.31

$70,836.33

$35,178.71

$33,515.27

$17,346.90

$101,904.95

$35,009.50

$47,679.67

$17,298.30

$33,146.87

$9,420.61

$171,369.20

($3,443.53)

$744,973.60 ($314,516.24)

$0.00

$0.00

$544,793.03 ($75,196.77)

$28,187.14

$22,325.76

$0.00

$0.00

$14,697.01 $245,978.17

$589,122.45 ($189,271.99)

$334,273.71

$35,257.97

$7,180.38

$2,909.92

42

County
STEPHENS STEWART SUMTER TALBOT TALIAFERRO TATTNALL TAYLOR TELFAIR TERRELL THOMAS TIFT TOOMBS TOWNS TREUTLEN TROUP TURNER TWIGGS UNION UPSON WALKER WALTON WARE WARREN WASHINGTON WAYNE WEBSTER WHEELER WHITE WHITFIELD WILCOX WILKES WILKINSON WORTH Total

Parcel Count

Assessed Value
Eliminated

1

301,932

282 16,526,300

101 11,253,090

206 12,616,212

150 10,051,241

51 4,814,406

93 4,099,344

132 9,917,464

107 6,672,959

138 77,954,298

4 1,007,216

49 4,950,673

0

0

71 5,815,587

75 13,521,409

100 4,401,937

115 10,121,629

0

0

100 10,514,419

0

0

8 1,140,942

222 14,647,620

162 11,918,361

173 15,622,443

159 40,861,172

95 8,741,713

62 5,034,588

0

0

2

788,708

56 3,234,496

180 12,969,398

57 5,715,071

37 21,355,335

9,480 1,217,610,509

State Tax Shift

County Tax Shift

FLPA Grant County

Net County

Shift

School Tax Shift

FLPA Grant School

Net School Tax

Shift

Total Tax Shift

$75.00 $4,132.00 $2,813.00 $3,154.00 $2,513.00 $1,204.00 $1,025.00 $2,479.00 $1,668.00 $19,489.00
$252.00 $1,238.00
$0.00 $1,454.00 $3,380.00 $1,100.00 $2,530.00
$0.00 $2,629.00
$0.00 $285.00 $3,662.00 $2,980.00 $3,906.00 $10,215.00 $2,185.00 $1,259.00
$0.00 $197.00 $809.00 $3,242.00 $1,429.00 $5,339.00 $304,404.00

$4,048.91 $191,919.92 $148,822.12 $201,909.90 $208,556.05 $72,119.91 $33,860.58 $162,537.32 $90,084.95 $626,557.32 $12,270.91 $45,620.48
$0.00 $75,445.61 $142,907.92 $70,514.63 $168,019.04
$0.00 $102,621.22
$0.00 $13,408.24 $231,432.40 $154,438.32 $151,506.35 $486,247.95 $78,675.08 $85,396.68
$0.00 $5,569.07 $59,029.55 $159,396.04 $71,095.48 $268,223.01 $14,348,257.06

$3,674.33 $187,896.05 $90,627.70 $275,387.45 $524,636.02 $57,170.56 $87,725.50 $95,903.94 $76,501.84 $740,203.98
$7,830.21 $9,773.46
$123,097.09 $112,598.51 $81,961.28
$20,480.96
$97,826.81
$16,629.48 ($25,326.59) $169,775.15 $252,257.51 $857,266.41 $134,922.02 $81,233.80
$5,003.41 $16,307.45 $235,530.08 $39,439.33
$9,175.51 $14,892,964.10

$374.58 $4,023.87 $58,194.42 ($73,477.55) ($316,079.97) $14,949.35 ($53,864.92) $66,633.38 $13,583.11 ($113,646.66) $4,440.70 $35,847.02
$0.00 ($47,651.48) $30,309.41 ($11,446.65) $147,538.08
$0.00 $4,794.41
$0.00 ($3,221.24) $256,758.99 ($15,336.84) ($100,751.16) ($371,018.46) ($56,246.94) $4,162.88
$0.00 $565.66 $42,722.10 ($76,134.04) $31,656.15 $259,047.50 ($544,707.04)

$5,963.00 $248,324.00 $197,300.00 $178,002.00 $180,922.00 $65,240.00 $64,975.00 $153,879.00 $109,997.00 $1,143,278.00 $18,094.00 $68,976.00
$0.00 $72,695.00 $254,879.00 $70,431.00 $168,019.00
$0.00 $161,712.00
$0.00 $21,777.00 $249,888.00 $231,216.00 $267,722.00 $735,501.00 $152,692.00 $79,124.00
$0.00 $14,793.00 $48,873.00 $217,237.00 $112,358.00 $331,008.00 $19,950,374.00

$5,479.98 $243,341.50 $120,149.37 $243,423.95 $454,807.67
$51,716.84 $169,125.05
$91,466.17 $93,931.98 $1,341,270.54 $11,545.75 $14,793.21
$119,094.20 $208,168.09
$82,027.78 $20,480.96
$159,359.21
$21,973.05 ($27,346.31) $228,385.18 $445,788.12 $1,319,494.70 $254,292.13 $75,704.14
$10,356.91 $13,501.68 $322,172.63 $62,329.36 $11,323.28 $20,410,573.61

$483.02

$10,086.91

$4,982.50

$444,375.92

$77,150.63

$348,935.12

($65,421.95) $383,065.90

($273,885.67) $391,991.05

$13,523.16

$138,563.91

($104,150.05)

$99,860.58

$62,412.83

$318,895.32

$16,065.02

$201,749.95

($197,992.54) $1,789,324.32

$6,548.25

$30,616.91

$54,182.79

$115,834.48

$0.00

$0.00

($46,399.20) $149,594.61

$46,710.91

$401,166.92

($11,596.78) $142,045.63

$147,538.04

$338,568.04

$0.00

$0.00

$2,352.79

$266,962.22

$0.00

$0.00

($196.05)

$35,470.24

$277,234.31

$484,982.40

$2,830.82

$388,634.32

($178,066.12) $423,134.35

($583,993.70) $1,231,963.95

($101,600.13) $233,552.08

$3,419.86

$165,779.68

$0.00

$0.00

$4,436.09

$20,559.07

$35,371.32

$108,711.55

($104,935.63) $379,875.04

$50,028.64

$184,882.48

$319,684.72

$604,570.01

($460,199.61) $34,603,035.06

Total FLPA Grant

Net Tax Shift

$9,154.31 $431,237.55 $210,777.07 $518,811.40 $979,443.69 $108,887.40 $256,850.55 $187,370.11 $170,433.82 $2,081,474.52
$19,375.96 $24,566.67
$0.00 $242,191.29 $320,766.60 $163,989.06
$40,961.92 $0.00
$257,186.02 $0.00
$38,602.53 ($52,672.90) $398,160.33 $698,045.63 $2,176,761.11 $389,214.15 $156,937.94
$0.00 $15,360.32 $29,809.13 $557,702.71 $101,768.69 $20,498.79 $35,303,537.71

$932.60 $13,138.37 $138,158.05 ($135,745.50) ($587,452.64) $29,676.51 ($156,989.97) $131,525.21 $31,316.13 ($292,150.20) $11,240.95 $91,267.81
$0.00 ($92,596.68) $80,400.32 ($21,943.43) $297,606.12
$0.00 $9,776.20
$0.00 ($3,132.29) $537,655.30 ($9,526.01) ($274,911.28) ($944,797.16) ($155,662.07) $8,841.74
$0.00 $5,198.75 $78,902.42 ($177,827.67) $83,113.79 $584,071.22 ($700,502.65)

43

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 2009.

Millions

900.0 750.0 600.0 450.0 300.0 150.0

440.7 2009

499.6

383.6 2010

440.6

2011

2012

503.0 2013

589.7 2014

685.2 2015

Figure 22: County and School Revenue from Timber shows the trend in value and revenue since 2009.

Millions

$20.0
$15.0 $11.5
$10.0
$5.0 2009

$13.4

$10.2 2010

2011

$12.0

$13.9

2012

2013

$19.5 $16.5

2014

2015

44

Table 11: 2014 Timber Revenue Reported on 2015 Tax Digests shows the timber revenue for 2014 which was reported on the 2015 tax digest.

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

Acres
19,576 60,258 88,805 24,432 1,851 2,629
40 7,966 13,980 9,950
230 7,814 29,185 9,516 14,812 22,568 523,191 6,783 5,050 32,481 20,282 95,534
265 0
1,105 2,204 3,561 2,467
0 25,060
158

Assessed Value
14,647,034 9,559,031 6,220,860 3,647,641 1,314,403
820,171 37,653
1,719,151 5,257,906 4,706,991
441,200 2,680,587 10,455,922 3,919,599 7,290,057 11,760,255 12,347,573
771,322 5,034,898 18,390,671 4,623,471 3,782,932
91,404 21,007,273 3,297,767
474,033 2,165,192
666,872 93,758
2,388,725 8,978

State Revenue
$3,662.00 $2,390.00 $1,555.00
$912.00 $329.00 $205.00
$9.00 $430.00 $1,314.00 $1,177.00 $110.00 $670.00 $2,614.00 $980.00 $1,823.00 $2,940.00 $3,087.00 $193.00 $1,259.00 $4,598.00 $1,156.00 $946.00 $23.00 $5,252.00 $824.00 $119.00 $541.00 $167.00 $23.00 $597.00
$2.00

County Revenue
$187,043.00 $165,954.00
$84,815.00 $34,930.00 $12,947.00 $7,886.00
$356.00 $15,490.00 $79,368.00 $78,654.00 $6,464.00 $40,399.00 $157,769.00 $49,144.00 $66,704.00 $145,122.00 $76,574.00 $10,244.00 $65,657.00 $237,976.00 $55,500.00 $31,830.00
$603.00 $398,298.00
$38,066.00 $4,093.00 $26,398.00 $3,815.00 $1,308.00 $40,936.00
$142.00

School Revenue
$213,847.00 $141,579.00 $93,313.00
$54,109.00 $22,424.00 $12,745.00
$697.00 $33,008.00 $94,611.00 $66,359.00 $7,917.00 $38,464.00 $177,573.00 $59,068.00 $113,266.00 $115,815.00 $169,779.00 $14,576.00 $89,062.00 $294,251.00 $60,050.00 $73,767.00 $1,709.00 $366,577.00 $54,845.00 $8,082.00 $30,586.00 $12,971.00 $1,875.00 $31,486.00
$171.00

Total Revenue
$404,552.00 $309,923.00 $179,683.00 $89,951.00
$35,700.00 $20,836.00 $1,062.00 $48,928.00 $175,293.00 $146,190.00 $14,491.00 $79,533.00 $337,956.00 $109,192.00 $181,793.00 $263,877.00 $249,440.00 $25,013.00 $155,978.00 $536,825.00 $116,706.00 $106,543.00 $2,335.00 $770,127.00 $93,735.00 $12,294.00 $57,525.00 $16,953.00 $3,206.00 $73,019.00
$315.00

45

County
Clinch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade Dawson Decatur Dekalb Dodge Dooly Dougherty Douglas Early Echols Effingham Elbert Emanuel Evans Fannin Fayette Floyd Forsyth Franklin Fulton Gilmer Glascock Glynn Gordon Grady

Acres
46,228 0
31,399 14,305 6,710 2,264 19,232 23,653 1,308
549 0
20,452 0
33,997 10,804 15,931
162 20,116 67,533 18,706 8,727 51,328 349,890 1,654
0 11,836
0 2,594
0 0 5,101 14,771 697 13,541

Assessed Value
23,468,662 0
10,012,686 3,298,021 1,501,243 2,452,544 3,263,216 5,998,548 1,615,045
702,726 5,273
8,642,291 0
7,552,675 4,043,010 2,214,783
24,000 6,218,771 8,916,324 10,997,540 1,921,445 11,137,075 2,329,732
259,428 71,608
5,506,263 64,605
940,764 149,517 650,702 3,914,095 7,447,357 1,542,299 1,286,968

State Revenue
$5,867.00 $0.00
$2,503.00 $825.00 $375.00 $613.00 $816.00
$1,500.00 $404.00 $176.00 $1.00
$2,161.00 $0.00
$1,888.00 $1,011.00
$554.00 $6.00
$1,555.00 $2,229.00 $2,749.00
$480.00 $2,784.00
$582.00 $65.00 $18.00
$1,377.00 $16.00 $235.00 $37.00 $163.00 $979.00
$1,862.00 $386.00 $322.00

County Revenue
$257,052.00 $0.00
$78,299.00 $48,020.00 $9,611.00 $29,185.00 $22,583.00 $75,162.00 $19,561.00 $5,779.00
$43.00 $96,707.00
$0.00 $87,279.00 $72,997.00 $27,893.00
$283.00 $68,711.00 $138,203.00 $91,686.00 $21,979.00 $119,879.00 $22,748.00
$1,244.00 $370.00
$52,860.00 $300.00
$10,172.00 $1,570.00 $4,544.00 $47,909.00 $42,249.00 $15,315.00 $17,072.00

School Revenue
$431,823.00 $0.00
$161,815.00 $33,960.00 $27,473.00 $39,400.00 $60,663.00 $95,977.00 $28,183.00 $10,599.00 $87.00
$133,757.00 $0.00
$105,737.00 $66,322.00 $40,852.00 $476.00
$102,610.00 $138,667.00 $180,745.00
$32,397.00 $152,957.00
$32,616.00 $3,347.00 $1,432.00 $102,306.00 $1,118.00 $17,515.00 $2,766.00 $10,815.00 $64,152.00 $120,327.00 $30,846.00 $18,275.00

Total Revenue
$694,742.00 $0.00
$242,617.00 $82,805.00 $37,459.00 $69,198.00 $84,062.00
$172,639.00 $48,148.00 $16,554.00 $131.00
$232,625.00 $0.00
$194,904.00 $140,330.00
$69,299.00 $765.00
$172,876.00 $279,099.00 $275,180.00
$54,856.00 $275,620.00
$55,946.00 $4,656.00 $1,820.00 $156,543.00 $1,434.00 $27,922.00 $4,373.00 $15,522.00 $113,040.00 $164,438.00 $46,547.00 $35,669.00
46

County
Greene Gwinnett Habersham Hall Hancock Haralson Harris 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 McIntosh Meriwether

Acres
14,627 0 0
7,326 30,641 4,983 15,191
423 11,380
467 5,302 13,880 3,476 7,339 20,999 57,117 27,504 7,787 8,269 6,467 7,361 28,118 17,436 12,935 3,269 30,361 14,453 44,588 16,654
0 11,832 7,364 13,496 13,029

Assessed Value
5,414,601 84,570
217,017 516,433 8,607,234 3,013,903 7,144,477 520,742 3,287,449 1,962,026 1,369,348 2,981,706 900,217 3,554,015 6,837,638 8,510,970 6,376,076 5,584,599 2,210,289 1,991,109 2,810,389 13,451,509 1,757,679 3,808,592 976,483 13,263,486 6,150,252
98,287 4,047,214 1,145,278 5,351,741 3,615,760 12,921,118 3,362,823

State Revenue
$1,354.00 $21.00 $54.00 $129.00
$2,152.00 $753.00
$1,786.00 $130.00 $822.00 $491.00 $342.00 $745.00 $225.00 $889.00
$1,709.00 $2,128.00 $1,594.00 $1,396.00
$553.00 $498.00 $703.00 $3,363.00 $439.00 $952.00 $244.00 $3,316.00 $1,538.00 $25.00 $1,012.00 $286.00 $1,338.00 $904.00 $3,230.00 $841.00

County Revenue
$31,984.00 $611.00
$2,309.00 $2,962.00 $144,438.00 $37,433.00 $43,867.00 $2,712.00 $22,815.00 $26,404.00 $13,625.00 $36,902.00 $9,137.00 $62,003.00 $105,163.00 $128,533.00 $68,192.00 $83,294.00 $35,800.00 $22,922.00 $44,483.00 $96,178.00 $24,919.00 $52,711.00 $9,952.00 $208,104.00 $47,996.00 $1,048.00 $41,399.00 $12,236.00 $38,838.00 $28,203.00 $127,803.00 $45,940.00

School Revenue
$72,009.00 $968.00
$3,145.00 $7,339.00 $123,445.00 $50,724.00 $127,958.00 $7,141.00 $51,426.00 $39,241.00 $18,267.00 $46,783.00 $12,542.00 $67,491.00 $87,180.00 $125,690.00 $98,198.00 $80,474.00 $35,365.00 $33,283.00 $47,619.00 $197,509.00 $30,698.00 $60,480.00 $16,612.00 $178,832.00 $103,575.00 $1,654.00 $72,575.00 $19,458.00 $77,970.00 $62,155.00 $202,642.00 $62,464.00

Total Revenue
$105,347.00 $1,600.00 $5,508.00 $10,430.00
$270,035.00 $88,910.00
$173,611.00 $9,983.00 $75,063.00 $66,136.00 $32,234.00 $84,430.00 $21,904.00
$130,383.00 $194,052.00 $256,351.00 $167,984.00 $165,164.00
$71,718.00 $56,703.00 $92,805.00 $297,050.00 $56,056.00 $114,143.00 $26,808.00 $390,252.00 $153,109.00 $2,727.00 $114,986.00 $31,980.00 $118,146.00 $91,262.00 $333,675.00 $109,245.00
47

County
Miller Mitchell Monroe Montgomery Morgan Murray Muscogee Newton Oconee Oglethorpe Paulding Peach Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabun Randolph Richmond Rockdale Schley Screven Seminole Spalding Stephens Stewart Sumter Talbot Taliaferro Tattnall Taylor

Acres
3,914 18,200 14,068 13,373 6,088
550 0
2,023 1,949 23,386 1,561 1,375 18,278 14,386
0 4,319 6,413
0 8,226
165 22,706 2,534
0 9,248 18,727 6,880
0 644 14,704 14,708 5,671 6,070
0 11,038

Assessed Value
1,327,751 4,411,462 4,978,630 4,084,475 2,060,804
142,939 0
946,374 792,139 7,075,730 292,950 578,070 836,332 7,922,865 1,208,387 1,495,428 1,494,750 2,981,051 3,347,994
56,134 6,918,215 1,267,000
0 3,296,067 17,338,920 3,818,492 1,455,865
359,077 7,553,959 5,296,389 2,479,967 2,918,411 7,619,498 3,876,011

State Revenue
$332.00 $1,103.00 $1,245.00 $1,021.00
$515.00 $36.00 $0.00
$237.00 $198.00 $1,769.00
$73.00 $145.00 $209.00 $1,981.00 $302.00 $374.00 $374.00 $745.00 $837.00 $14.00 $1,730.00 $317.00
$0.00 $824.00 $4,335.00 $955.00 $364.00
$90.00 $1,888.00 $1,324.00
$620.00 $730.00 $1,905.00 $969.00

County Revenue
$22,506.00 $87,744.00 $53,929.00 $55,541.00 $23,308.00
$1,030.00 $0.00
$12,294.00 $5,296.00 $53,917.00 $1,912.00 $8,414.00 $6,040.00 $84,933.00 $16,886.00 $16,541.00 $20,613.00 $22,116.00 $53,300.00
$520.00 $110,138.00
$12,406.00 $0.00
$40,565.00 $213,269.00
$52,478.00 $23,308.00 $4,815.00 $87,724.00 $70,045.00 $39,689.00 $60,528.00 $114,140.00 $32,016.00

School Revenue
$26,058.00 $72,719.00 $76,263.00 $54,891.00 $31,811.00
$2,216.00 $0.00
$18,927.00 $13,466.00 $134,043.00 $5,531.00 $9,827.00 $13,465.00 $132,312.00 $18,678.00 $24,201.00 $20,865.00 $42,584.00 $47,029.00
$558.00 $121,830.00
$25,305.00 $0.00
$54,975.00 $268,753.00
$62,146.00 $27,286.00 $7,092.00 $113,506.00 $92,862.00 $34,990.00 $52,531.00 $103,252.00 $61,435.00

Total Revenue
$48,896.00 $161,566.00 $131,437.00 $111,453.00
$55,634.00 $3,282.00
$0.00 $31,458.00 $18,960.00 $189,729.00 $7,516.00 $18,386.00 $19,714.00 $219,226.00 $35,866.00 $41,116.00 $41,852.00 $65,445.00 $101,166.00 $1,092.00 $233,698.00 $38,028.00
$0.00 $96,364.00 $486,357.00 $115,579.00 $50,958.00 $11,997.00 $203,118.00 $164,231.00 $75,299.00 $113,789.00 $219,297.00 $94,420.00
48

County
Telfair Terrell Thomas Tift Toombs Towns Treutlen Troup Turner Twiggs Union Upson Walker Walton Ware Warren Washington Wayne Webster Wheeler White Whitfield Wilcox Wilkes Wilkinson Worth Total

Acres

Assessed Value

State Revenue

County Revenue

School Revenue

Total Revenue

16,228

12,139,178 $3,035.00 $198,949.00

$188,351.00

$390,335.00

1,618

869,872

$217.00

$11,743.00

$14,339.00

$26,299.00

12,012

2,907,123

$727.00

$23,374.00

$42,512.00

$66,613.00

966,740

1,564,132

$391.00

$19,056.00

$28,098.00

$47,545.00

25,598

7,468,793 $1,867.00

$68,824.00

$103,436.00

$174,127.00

0

0

$0.00

$0.00

$0.00

$0.00

72,057

4,491,113 $1,123.00

$58,263.00

$56,139.00

$115,525.00

129,896

4,025,973 $1,006.00

$41,049.00

$75,890.00

$117,945.00

4,515

2,786,526

$697.00

$44,637.00

$44,584.00

$89,918.00

15,992

8,188,446 $2,047.00 $135,928.00

$135,928.00

$273,903.00

811

69,325

$17.00

$408.00

$817.00

$1,242.00

11,788

2,971,384

$743.00

$29,001.00

$45,700.00

$75,444.00

1,245

472,005

$118.00

$4,055.00

$8,215.00

$12,388.00

809

401,359

$100.00

$4,758.00

$7,726.00

$12,584.00

19,560

11,168,498 $2,792.00 $176,463.00

$190,535.00

$369,790.00

15,711

5,378,912 $1,345.00

$69,700.00

$93,593.00

$164,638.00

86,385

13,740,360 $3,435.00 $133,254.00

$235,469.00

$372,158.00

0

16,961,052 $4,240.00 $201,837.00

$305,299.00

$511,376.00

12,317

5,335,732 $1,334.00

$48,022.00

$90,489.00

$139,845.00

0

8,261,180 $2,065.00 $140,126.00

$129,833.00

$272,024.00

327

62,440

$16.00

$572.00

$1,092.00

$1,680.00

559

388,574

$97.00

$2,744.00

$7,288.00

$10,129.00

20,604

6,261,116 $1,565.00 $114,265.00

$94,605.00

$210,435.00

52,224

8,529,928

$2,132.00

$104,833.00

$142,876.00

$249,841.00

13,162

5,514,078

$1,379.00

$68,595.00

$108,407.00

$178,381.00

19,023

3,360,226

$840.00

$42,204.00

$52,084.00

$95,128.00

4,039,700 $685,167,037 $171,297.00 $8,423,287.00 $10,902,221.00 $19,496,805.00

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Georgia's Unclaimed Property Program
Georgia's Unclaimed Property Program has a team of dedicated professionals who provide customer service to holders and owners of lost property. The program annually receives unclaimed property from corporations, banks, insurance companies, local governments and state agencies. The lost property represents un-cashed checks, money orders, stocks, bonds, accounts, or safe deposit boxes. The program has an active outreach program to locate owners of lost property.
Unclaimed Property Receipts
For Fiscal Year 2016 the program received over $179 million dollars in unclaimed funds. Along with the funds, the holders are required to furnish reports which include lost owner information such as name, last known address, account number, or social security number. Once the reports have been processed, owner information is made available on the Department of Revenue's website for an owner search.

Millions

$200 $180 $160 $140 $120 $100

$114 2011

$112 2012

$154 2013

$162 2014

$160 2015

$179 2016

Unclaimed Property Paid Claims

Each year, Georgia's Unclaimed Property Program returns property to its rightful owners. Through the claim process, owners and lost property are reunited. Potential owners may request a claim form online or contact a customer service representative by telephone. Claim forms can be mailed, emailed or faxed. Each claim request is researched to determine if other property is available and to verify the rightful owner. In Fiscal Year 2016, the program returned over $20 million dollars and 87,355 shares of stock to lost owners.

Millions

$30 $25
$25
$20
$15
$10 2011

$18 2012

$16 2013

$16 2014

$22 2015

$20 2016

The program's customer representatives are available Monday through Friday from 8:00 am to 4:30 pm at 1-855-329-9863. The web address for the online search is located at www.dor.ga.gov.

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