TYPES OF TAXABLE PROPERTY
Real Property
Real Property consists of real estate and any permanently affixed improvements, such as buildings, in-ground pools, driveway, etc.
Personal Property
Personal Property consists of furniture, fixtures, machinery, equipment, inventory or any other personal property used in business; aircraft and boats/motors owned by individuals or corporations.
Boats and motors are taxed in the county where they are “functionally” located (located in a county in this State for a cumulative period of 184 days or more during the immediately preceding calendar year) for recreational or convenience purposes
All tangible personal property of the taxpayer, except motor vehicles, trailers and mobile homes, shall be exempt from ad valorem taxation if the actual fair market value of the total amount of taxable tangible personal property as determined by the Board of Tax Assessors does not exceed $7,500.
TAX RETURNS
A tax return is a listing of the property owned by the taxpayer and the taxpayer’s declaration of the value of the property. 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 Burke County, the time for filing returns is January 1 through April 1. These returns are filed with the Tax Assessor’s Office and forms are available at that office and online at www.qpublic.net/ga/burke (see: Forms)
Once the initial tax return is filed, the law provides for automatic renewal of that return each succeeding year at the value finally determined for the preceding year and 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 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 declared value is changed again by the Board of Tax Assessors.
TAX ASSESSMENTS AND APPEALS
The Board of Tax Assessors is required to issue a notice of assessment for taxable tangible real and personal property. Upon receipt of this notice, the property owner desiring to appeal the assessment may do so within 45 days.
There are four methods of appeal: Board of Equalization, Hearing Officer, Arbitration or Superior Court.
Appeal to the County Board of Equalization: The appeal based on value, uniformity, taxability or denial of exemption is filed by the property owner and reviewed by the Board of Assessors. The Board of Assessors may change the assessment and send a new notice. The property owner may appeal the assessment in the amended notice within 30 days. The second appeal made by the property owner or any initial appeal which is not amended by the Board of Assessors is automatically forwarded to the Board of Equalization. A hearing is scheduled and conducted and the Board of Equalization renders its decision at the conclusion of the hearing. If the taxpayer is still dissatisfied, an appeal to Superior Court may be made.
Appeal to a Hearing Officer: The taxpayer may appeal to a Hearing Officer, who is a state certified general real property or state certified residential real property appraiser and is approved as a hearing officer by the Georgia Real Estate Commission and the Georgia Real Estate Appraiser Board, when the issue of the appeal is the value or uniformity of value of non-homestead real property, but only when the value is greater than $500,000. If the taxpayer is still dissatisfied with the decision of the Hearing Officer, an appeal to Superior Court may be made.
Appeal to an Arbitrator: An appeal of value may be filed to Arbitration by filing an appeal specifying arbitration with the Board of Assessors within 45 days of the date of the notice. The Board of Assessors must notify the taxpayer of the receipt of the arbitration appeal within 10 days. The taxpayer must submit a certified appraisal of the subject property within 45 days of the date of transmittal of the acknowledgement of receipt of the appeal which the Board of Assessors may accept or reject. If the taxpayer’s appraisal is rejected, the Board of Assessors must certify the appeal to the appeal administrator for arbitration. The arbitration is authorized by the presiding or chief judge of superior court and a hearing is scheduled within 30 days. The arbitrator will issue a decision at the conclusion of the hearing, which may be further appealed to superior court. If the taxpayer’s value is closest to the fair market value determined by the arbitrator, the county shall be responsible for the fees and costs of such arbitrator. If the value of the Board of Assessors is close to the fair market value determined by the arbitrator, the taxpayer shall be responsible for the fees and costs of such arbitrator.
Appeal to Superior Court: Written notice of appeal must be filed within 30 days to the County Board of Tax Assessors. Once the decision has been made by the County Board of Equalization, hearing officer, or arbitrator, the taxpayer may appeal their decision to the superior court of the county by mailing or filing with the County Board of Assessors a written notice of appeal. The written notice of appeal should be mailed or filed within 30 days from which the decision of the County Board of Equalization, hearing officer, or arbitrator was mailed or hand delivered.