We pride ourselves on providing excellent service to the taxpayers and citizens of Carroll County. Should you need additional information not provided here, please feel free to call or fax our office at the numbers below. Our office hours are 8 AM - 5 PM, Monday - Friday.
Office address......423 College St.,
Carrollton, Ga. Room 415
Mailing address.....P.O. Box 338,
Carrollton, Ga. 30117
Phone.....770-830-5812
Map Room Phone.....770-830-5820
Fax.....770-830-5810
Email.....assessors@carrollcountyga.com
Sandra S. Ferguson
Chief Appraiser
Diana M. Rice
Assistant Chief Appraiser
Mary Thurman-Parham
Office Manager
BOARD OF TAX ASSESSORS
The Board of Tax Assessors is a body of appointed citizens of Carroll
County
serving on a part-time basis. Its regularly scheduled meeting date is the
third Tuesday of each month at 10 a.m. at 423 College Street (Annex
Building), Carrollton, in Meeting Room A unless otherwise posted.
Board members are appointed to a six-year term by the Carroll County Board of Commissioners and operate autonomously. A chairman and secretary are elected on an annual basis. The Board of Assessors hires a chief appraiser to administer the functions of property appraisal and assessment administration.
Members of the Board of Assessors may be reached by calling our office. Please remember they serve on a part-time citizens board and may not be available. Please be assured they will return your call if you leave a message with their secretary.
Current Board of Assessor Members:
Don Harmon, Chair
Rebecca Merrell
Jerry Levans
Secretary to the Board of Assessors
Darlene R. Bryan
WHAT IS THE ROLE OF THE TAX COMMISSIONER?
The tax commissioner does not assess property or set millage rates. The
tax
commissioner prepares and mails the tax bills and collects the taxes
based
on the values provided by the Board of Assessors. Questions regarding
bill
calculations, return mail, late payments, interest, etc. should be
directed
to the tax commissioner at
770-830-5843.
PROPERTY TAX ADMINISTRATION
The Chief Appraiser and appraisal staff are charged with the annual
valuation
of all property in Carroll County (real estate and personal). Georgia law
requires that all property be appraised at "fair market value." This is
generally accepted as the value paid by the purchaser, when neither the
seller nor the purchaser is under any duress to buy or
sell. Analysis of these sales form the basis for the valuation of similar
properties.
Georgia law requires that your property be assessed for tax purposes at 40% of the appraised value. This is why it is always important for you to be aware of the value the tax assessors have placed on your property.
A large portion of the operating revenue needed for Carroll County comes from the taxation of privately held property. The Carroll County Board of Commissioners, the Carroll County Board of Education and cities within the county set millage rates each year based on their budgetary needs. The millage rate is then multiplied against the assessed value of your property (less any exemptions) to determine the amount of taxes you owe.
2003 Millage Rate: (if your property is located in unincorporated Carroll
County)
State of Ga. .25 mils
Carroll County 6.18 mils
County Schools 18.10 mils
Total Millage $ 24.53 per $1000 of
assessed value
REAL ESTATE PROPERTY TAX RETURNS
Effective 1996 real estate property tax returns are received in the tax
assessors office. You are required to file a return if there has been any
change in your property (additions, deletions, change in acreage, etc.).
You
may also file a return if you feel the value placed on your property does
not
reflect "fair market value". In late spring you will receive an
assessment
change notice showing the current value of the Board of Assessors. If
you
do not agree with that value, you will have 45 days from the date of
mailing
to file an appeal. Appeal instructions will be on the notice. All
returns must be filed between January 1 and April 1. All returns must be POSTMARKED
by
the post office no later than April 1.
Download PT-50R -- Real Estate Property Tax Return
PERSONAL PROPERTY TAX RETURNS
Effective January 1, 2003, a 10% penalty will be added on items
not previously returned if the Personal Property Return is not
filed by April 1.
Georgia law requires that all tangible personal property be assessed at "fair market value". This includes, but is not limited to, boats, other marine equipment, airplanes, agricultural equipment (if taxpayer files a Schedule F with their federal income tax return) and all business equipment, furniture, fixtures, supplies and inventory.
Some businesses may be eligible for Freeport Exemption on their inventory. Carroll County allows 100% Freeport Exemption on eligible inventory. This is NOT an automatic exemption. It must be applied for each year. Rules applicable are very specific, but generally include:
1. Raw materials and goods in the process of manufacture or production.
2. Finished goods manufactured or produced within the State of Georgia, held by the original manufacturer, and held no more than 12 months from the date it is manufactured or produced.
3. Inventory of finished goods destined for out-of-state shipment.
Please call our Personal Property Department for specific requirements for
Freeport Exemption, if you feel you may qualify. 770-830-5812
At the beginning of each year a return/reporting form is mailed to all
tangible personal property owners of record. Failure to receive a form
does
not relieve you of the responsibility of filing the return. Forms may be
obtained in our office. These forms must be
returned to our office or postmarked by the post office no later than
April
1. If you feel the form is not applicable, return it with an explanation.
Either way, the form must be returned or the Board of Assessors will have
to estimate the value of your property.
Should the Board of Assessors make a change in the value that you have returned for your tangible personal property, you will receive an "assessment change notice" showing the changed value. If you do not agree with this value, you will have 45 days from the mailing date to file an appeal with our office. Instructions for filing an appeal will be included with the notice.
Download PT-50A -- AirCraft
Download PT-50M -- Marine
Download PT-50PF -- Freeport Exemption
Download PT-50P -- Tangible Personal Property Tax Form
MANUFACTURED/MOBILE HOMES
Dealers
Beginning January 1, 2000, all mobile home dealers will report the value of
their inventory on their Business Personal Property Reporting Form. This form
must be POSTMARKED by the post office no later than April 1. Taxes on your
mobile home inventory will be billed in October with all other taxes. A
totally completed Form PT41 must be filed with the Tax Commissioner's office
for each mobile home that is sold. The Tax Commissioner will then issue a
current year decal for the mobile home. A decal cannot be issued without the
PT41. These forms may be obtained at the Tax Commissioner's office.
Individual owners
The Board of Tax Assessors is required by law to value all mobile homes.
Unless your home is "homesteaded" and taxed with your land, you will
receive
a Mobile Home Bill in January of each year. This bill is due no later
than
May 1. When your taxes are paid, you will receive a current decal that
must
be posted in a visible place on your home. Failure to display the decal
could result in a citation and fine. If you do not agree with the "fair
market value" placed on your home, you will have 45 days to file an appeal
with the tax assessors office. The final date to file an appeal will
appear
on your bill. If you do not file an appeal by that date, your appeal
rights
will be lost until the following year.
How do I qualify for Homestead Exemption?
If you own the land where your home is permanently located and you own the
mobile home and it is your permanent residence, you may qualify for
homestead
exemption. Your land and your mobile home will then be taxed together (as
any other home) and you will receive a tax bill in October. Bring your
current mobile bill to the Tax Assessors office and make application for
homestead exemption. DO NOT pay the bill, but you must not owe any
delinquent (prior years) taxes on your mobile home. Homestead exemption
will
reduce the total amount of your property taxes. If you are purchasing
your
land by a contract for deed, that contract must be recorded in the Clerk
of
Court's office in order to qualify for homestead exemption. All other
qualifications for homestead exemptions must be met.
If you plan to move a mobile home into Carroll County from another county
or
state, in addition to meeting all requirements of the permit office, you
must
also show evidence that all taxes are current on your mobile home. Taxes
are
due where the home is physically located on January 1. Moving a mobile
home
without a permit is a code violation and subject to citation and fines.
The
same criteria must also be met to move a mobile home from one location to
another within Carroll County. Call the Community Development Office
in Carroll County at 770-830-5861 for further information on
relocating a mobile home.
HOMESTEAD EXEMPTIONS
Carroll County offers extra homestead exemptions in addition to those
exemptions offered statewide. These exemptions were approved by a
referendum
by the voters of Carroll County.
S1 - Must own and occupy as legal residence on January 1 of application
year.
$4,000 exemption (county and schools)
S2 - Must own and occupy as legal residence and be 65 years old on January
1
of application year.
$8,000 exemption (county and schools)
S3 - Must own and occupy as legal residence, be at least 62
years old on January 1 and total household income less than
$10,000 excluding Social Security and retirement income. Must
provide proof of income and age at time of Application (Form
1040 or Social Security Benefits Statement).
$4,000 County Exemption and $10,000 School Exemption.
S4 - Must own and occupy as legal residence, be at least 65 years old on
January 1 and total household income less than $18,000 excluding Social
Security and retirement income. Must provide proof of income and age at
time
of application. (Form 1040 or Social Security benefits statement).
$8,000 county exemption and TOTAL school tax exemption for residence and
up
to 10 acres.
S5 - Must qualify for S1 exemption and be a 100% disabled veteran. Must
have certification from Veterans Administration.
$43,000 exemption.
Municipalities do not necessarily grant the same exemptions as the county
and
schools. Check with your individual city regarding exemptions. Call the
tax
assessors office regarding filing by mail.
You may only receive homestead exemption on your primary residence.
All Homestead Exemption applications must be made between January 1 and
June
1. Unless you move or reach age 65, you do not need to reapply.
Download S1- Application for Homestead Exemption
Download S2-Application for $8,000 Homestead Exemption
Download S4-Application for Carroll County School Tax Homestead
Exemption
OTHER EXEMPTIONS
Agricultural Preferential Assessment
Must sign a 10-year covenant agreeing not sell any portion of the
parcel
covered by the covenant. Taxes are based on 30% of fair market value
instead
of 40%. Must apply between January 1 and April 1. Please call our office
for further details, criteria and penalties for breach of covenant.
Conservation Use
Must sign a 10-year covenant to continue same use of the property.
Value is based on soil type determined by the ASCS soil maps. Must apply
between January 1 and April 1. Please call our office for further
details,
criteria and penalties for breach of covenant.
Historical Preservation
Must sign a 10-year covenant. Property must be certified by the
Department of Natural Resources. Please call our office for further
details.
Environmentally Sensitive
Must sign a 10-year covenant. Property must be certified by the
Department of Natural Resources. Please call our office for further
details.
Download Application Form:
Agricultural Preferential Assessment
Conservation Use Assessment
Environmentally Sensitive
TIMBER TAX
Prior to 1991 all merchantable timber was taxed with the land annually.
Since that date, all timber is taxed at 100% value only when it is
harvested
or sold by timber deed. Generally, this tax is due at the time of sale.
Please contact our office for exact details depending on the type of sale.
Penalties are imposed on late reporting and payment. All companies in the
business of cutting pulpwood should have the current forms and regulations
and MUST obtain a timber cutting permit from the Carroll County Codes
Enforcement Office prior to harvesting timber. The Timber Tax Form PT238T
is
available from our office.
APPEAL PROCEDURES
Assessment Change Notices are mailed in late spring to all new property
owners.
Notices are also mailed when the taxpayer files a "return" or a change in
value has occurred due to reassessment, additions to the property,
property
splits or combinations, or if any change has occurred that would indicate
a
new property value. ANY TIME THERE IS A CHANGE IN VALUE, THE PROPERTY
OWNER
MUST BE NOTIFIED.
If the property owner does not agree with the "fair market value" indicated on the notice, they have 45 days from the mailing date of the notice to file a written appeal with the Board of Tax Assessors. This begins the appeals process.
After reviewing the appeal, the Board of Assessors will either make no
change
and forward the appeal directly to the Board of Equalization or send a
notice
indicating a changed value. If you do not agree with the "changed" value,
you will then have 21 days to appeal on to the Board of Equalization. You
will be notified of a hearing date with the Board of Equalization. After
the
hearing you will receive a certified letter indicating the board's
decision
and it also will notify the Board of Assessors of the decision. If you
are
still not satisfied with this decision, you or the assessors may file an
appeal to Superior Court. The filing fee is $65 and must accompany your
written appeal delivered to the Board of Assessors. The board will
certify
all documents and forward to the Clerk of Court. A copy of O.C.G.A.
48-5-311
covering the appeals process is available from our office for a small
copying
fee.
What is the Board of Equalization?
The Board of Equalization is a three- member board with three alternates
selected by the Carroll County Grand Jury to hear assessment disputes.
This
is an independent board and is not connected with the Board of Assessors
or
the appraisal staff. The Board of Equalization is required to make
decisions
on the facts and information presented at the hearing. Once the board has
made a decision, the taxpayer and the assessors office must either accept
that decision or appeal on to Superior Court.