Ad valorem tax, more commonly known as property tax, is a large source of revenue for governments in Georgia. The basis for ad valorem taxation is the fair market value of the property, which is established January 1st of each year.
The tax is levied on the assessed value of the property which, by law, is established at 40% of the fair market value. The amount of tax is determined by the tax rate (mill rate) levied by various entities (one mill is equal to $1.00 for each $1,000 of assessed value or .001).
Several distinct entities are involved in the ad valorem tax process:
Chief Tax Appraiser
Deputy Chief Appraiser
GIS Coordinator
The County Tax Commissioner:
An office established by the Constitution and elected in all counties except two, is the official responsible for receiving tax returns filed by taxpayers; receiving and processing applications for homestead exemptions; serving as agent of the State Revenue Commissioner for the registration of motor vehicles; and performing all functions related to billing, collecting, disbursing, and accounting for ad valorem taxes collected in the county. In Bulloch County, the tax assessors have been lawfully delegated with receiving tax returns and receiving and processing applications for homestead exemptions.
The County Board of Tax Assessors, appointed for fixed terms by the county commissioner(s) in all counties except one, is responsible for determining taxability, value and equalization of all assessments within the county. The County Board of Tax Assessors notifies taxpayers when changes are made to the value of the property; receive and review all appeals filed; and insures that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer.
The County Board of Equalization, appointed by the Grand Jury, is the body charged by law with hearing and adjudicating administrative appeals to property values and assessments made by the board of tax assessors (Note: An arbitration method of appeal is available to the taxpayer in lieu of an appeal to the board of equalization at the option of the taxpayer at the time the appeal is filed).
The Board of County Commissioners (or the sole Commissioner in some counties), an elected body, establishes the budget for the county government operations each year, and levies the mill rate necessary to fund the portions of the budget to be paid for by ad valorem tax.
The County Board of Education, an elected body, establishes the annual budget for school purposes and then recommends their mill rate, which, with very few exceptions, must be levied for the school board by the county commissioner(s).
The State Revenue Commissioner exercises general oversight of the entire ad valorem tax process. In addition, the State levies ad valorem tax each year in an amount, which cannot exceed one-fourth of one mill (.00025).
The Bulloch County Board of Tax Assessors do not accept Tax Returns by email. Returns faxed must be received in the office by 5:00 PM on the last day of the Appeal Period.
Taxpayers are required to file at least an initial tax return for taxable property (both real and personal property) owned on January 1 of the tax year. In Bulloch County, the time for filing returns is January 1 through April 1. These returns are filed with the Tax Assessors office and forms are available in that office. The tax return is a listing of property owned by the taxpayer and the taxpayer’s declaration of the value of the property.
Once the initial tax return is filed, the law provides for an automatic renewal of that return each succeeding year at the value finally determined for the preceding year. The taxpayer is required to file a new return only as additional property is acquired, improvements are made to existing property, or other changes occur. A new return, filed during the return period, may also be made by the taxpayer to declare a different value from the existing value where the taxpayer is dissatisfied with the current value placed on the property by the Board of Tax Assessors. This serves the purpose of establishing the taxpayer’s appeal rights if the Board of Tax Assessors change the declared value again.
Please remember all forms must be filed with the County Assessors Office or the County Tax Commissioners Office by the deadlines stated in the detailed information listed on this site. The Board of Assessors does not have the authority to relieve penalties or grant extensions for filing.
The following forms are in the PDF format. You must have Adobe Acrobat or the (free) Acrobat Reader installed to view these PDF files. Standard Homestead Exemption
Application for over age 65 $4000 County and $10000 School Tax Exemption
Application for over age 62 $10000 School Tax Exemption
PT-283A SENATE BILL 215 NON-DISCLOSURE FOR LAW ENFORCEMENT OFFICERS To amend Article 4 of Chapter 18 of Title 50 of the Official Code of Georgia Annotated, relating to inspection of public records, so as to require local governments to remove upon request certain personally identifiable information of law enforcement officers from certain property records; to provide for definitions; to require local governments to provide a Non-Disclosure Form (click here) for such requests; to provide for injunctive relief; to provide for related matters; to repeal conflicting laws; and for other purposes. Many forms for filing Real and Personal Property forms are available at the following link. |
The Bulloch County Board of Tax Assessors do not accept appeals by email.
Appeals faxed must be received in the office by 5:00 PM on the last day of the Appeal Period.
ASSESSMENT APPEALS
When the Board of Tax Assessors changes the value of property from the value in place for the preceding year or from the value that was returned by the taxpayer for the current year, a notice of change must be sent to the property owner. Upon receipt of this notice, the property owner desiring to appeal the change in value must do so within 45 days of the date of the notice. The appeal is filed with the Board of Tax Assessors, which reviews the appeal filed and informs the taxpayer of its decision. If the Board of Tax Assessors makes no changes, the appeal is automatically forwarded to the County Board of Equalization. A hearing is scheduled, conducted and the Board of Equalization renders its decision. If the taxpayer is still dissatisfied with the decision, an appeal to Superior Court may be made.
In lieu of an administrative appeal with the Board of Equalization, an arbitration method of appeal is also available to the taxpayer. The Board of Tax Assessors can provide details regarding this procedure.
The assessment appeal may be made on the basis of taxability of the property, the value placed upon the property, or the uniformity of that value when compared to other similar properties in the county. The appeal must be filed within the applicable time period and cannot be filed after that time. Additionally, the appeal should not be based on any complaint regarding the amount of taxes levied on the property.
For more information on the Appeals Process please go to: https://dor.georgia.gov/taxpayer-bill-rights
Several types of homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners. These exemptions apply to homestead property owned by and taxpayer and occupied as his or her legal residence (some exceptions to this rule apply and your Tax Assessors office can explain them to you).
To receive the benefit of the homestead exemption, the taxpayer must file an initial application. In Bulloch County, the application is filed with the Tax Assessors Office. The application must be filed between January 1 and April 1 of the year for which the exemption is first claimed by the taxpayer. The homestead application is normally filed at the same time the initial tax return for the homestead property is filed.
Once granted, the homestead exemption is automatically renewed each year. The taxpayer does not have to apply again unless there is a change in ownership of property or the taxpayer seeks to qualify for a different kind of exemption.
Under the authority of the State Constitution, several different types of homestead exemptions are provided. In addition, local governments are authorized to provide for increased exemption amounts and several have done so. The Tax Assessors office in Bulloch County can answer questions regarding the standard exemptions as well as any local exemptions that are in place.
The Local County Exemptions supercede the state exemption amount when the local exemption is greater than the state exemption.
HOMESTEAD EXEMPTION FILING DATES ARE JANUARY 1st THROUGH April 1st.
Effective June 1, 2005 homestead exemptions may be filed for any time during the year. However, exemptions must be filed for by April 1 to apply to the current tax year. You must still own and occupy the property as of January 1 to be eligible.
In addition to the various homestead exemptions that are authorized, the law provides a Property Tax Deferral Program whereby qualified homestead property owners 62 and older with a gross income of $15,000 or less may defer but not exempt the payment of ad valorem taxes on part or all of the homestead property. Generally, the tax would be deferred until the property ownership changes or until such time that the deferred taxes plus interest reach a level equal to 85% of the fair market value of the property.
With respect to all of the homestead exemptions, the board of tax assessors makes the final determination as to eligibility. If the homestead application is denied, the taxpayer must be notified and an appeal procedure then is available to the taxpayer. For more information: Click Here
Two general types of specialized of preferential assessment programs are available for certain owners of certain types of property. One of these programs authorizes assessment at 30% instead of 40% of the fair market value for certain agricultural properties being used for bona fide agricultural purposes.
The second type of preferential program is the Conservation Use program which provides that certain agricultural property, timber and land property, environmentally sensitive property, or residential transitional property is to be valued and assessed for ad valorem tax purposes at its current use value rather than its fair market value. For more information on Conservation Use we have included the following Information.
Conservation Use was approved by an overwhelming majority of Georgia voters in an effort to encourage agricultural landowners to keep their land in production in exchange for favorable tax treatment. This favorable tax treatment is designed to protect these property owners from being pressured by the property tax burden to convert their land from agricultural use to residential or commercial use, hence the name ”conservation use” assessment. In return for the favorable tax treatment the property owner must keep the land undeveloped in a qualifying use for a period of ten years on incur stiff penalties.
Applications for current use assessment must be filed with the county board of tax assessors on or before the last day for filing ad valorem tax returns in the county (April 1). A $10.00 recording fee must accompany all applications.
Each of these specialized or preferential programs requires the property owner to covenant with the board of tax assessors to maintain the property in its qualified use for at least 10 years in order to qualify for the preference. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for either of these programs. Substantial penalties result if the covenant is broken. Additional information is available at: http://dor.georgia.gov/
The governing authority of any county or municipality may, subject to the approval of the electors of such political subdivision, except from ad valorem taxation, including all such taxes levied for educational purposes and for State purposes, all or any of the following types of tangible property. Application for this exemption must be made each year by April 1 in order to receive the maximum exemption on qualifying Inventory.
For further details on Freeport exemption, read O.C.G.A. 48-5-48.2 in its entirety or contact the Tax Assessors office. Also use the following link: Click Here
