Terminology

• Ad Valorem Tax - (According to value) A tax that is imposed on the value of property, real or personal.
• Appeal - When a taxpayer feels as though his/her property has been assessed incorrectly, they can appeal or petition the assessment.
• Appraisal - An estimate of the value of real or personal property.
• Bankruptcy - When an individual or organization is declared financially insolvent by the Bankruptcy Court. There are four different types of Bankruptcy-Chapter 7, Chapter 11, Chapter 12 and Chapter 13.
• Delinquent Taxes - Any tax that is not paid by the due date.
• Exempt - Some properties are exempt from paying taxes such as cemeteries, churches, and government agencies.
• Execution - Form used for levying on and selling the delinquent taxpayer’s property to satisfy unpaid taxes.
• Execution Docket - (The Tax Commissioner’s Execution Docket) Listing of recorded Fi. Fa.’s.
• Fieri Facias (Fi. Fa.) - A judicial writ directing the sheriff to satisfy a judgment for the debtor’s property. Applies to personal and real property. This term is used interchangeably with execution.
• Motor Vehicle - A self-propelled wheeled conveyance, such as a car or truck that does not run on rails.
• Mobile Home - (Manufactured Home) A single family dwelling unit, constructed on an I-beam, prefabricated and designed to be transported on its own wheels, a flat bed trailer or on detachable wheels.
• Nulla Bona - the classification by which the defendant in a Fi. Fa. has been deemed to not have any property within the jurisdiction on which to levy.
• Personal Property - All property that is not real estate, typically movable in nature, i.e. aircraft, boats, and tangible business personal property.
• Tax Digest - a compilation of all property lying or being in the county. The Tax Digest is prepared every year.

Ad Valorem Tax Process

Ad valorem tax, more commonly known as property tax, is a large source of revenue for local governments in Georgia. The basis for ad valorem taxation is the fair market value of the property, which is established as of January 1 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 unless otherwise specified by law. Fair market value means "the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm's length, bona fide sale. " 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:

• The State Revenue Commissioner is responsible for examining the tax digests of counties in Georgia in order to determine that property is assessed uniformly and equally between and within the counties (O.C.G.A. 48-5-340).
• The Bartow County Board of Tax Assessors, appointed for fixed terms by the county commissioners, is responsible for the appraisal, assessment, and the equalization of all assessments within the county. They notify taxpayers when changes are made to the value of property, receive and review all appeals filed, and insure that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer.
• The Bartow 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 Bartow County Commissioner establishes the annual budget for county government operations and levies the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.
• The Bartow County Board of Education, an elected body, establishes the annual budget for school purposes and adopts the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.
• The Bartow County Tax Commissioner, an elected office established by the Constitution, is the official responsible for performing all functions related to billing, collecting, accounting for and disbursing ad valorem taxes collected in this county. The Tax Commissioner also serves as an agent of the State Revenue Commissioner for the registration of motor vehicles. The Tax Commissioner does not set value or the millage rates.

Tax Bills

Property Taxes are due by November 15th of each year. If taxes are not paid, it may be levied upon and ultimately sold. When mailing in tax payments a United States Postal Service postmark will be accepted (not metered post marks).

For past due property taxes, interest will be added to the tax bill on the 16th of each month at a rate of prime plus 3% divided by 12 months. A FIFA will be filed in the Clerk of Courts office 30 days from the date on the delinquent notice. A 5% penalty is added after 120 days (max 20%).

For past due mobile homes, interest will be added to the tax bill on the 2nd of each month at a rate of prime plus 3% divided by 12 months. A 10% penalty is added April 2nd and a FIFA filed in the Clerk of Superior Court 30 days from the date on the delinquent notice.

If taxes remain unpaid, your account will be submitted to Delinquent Tax Services Inc. Additional admin/levy fees will be added. The fees will cover the cost of certified notices as well as a title search to prepare the property for tax sale. The property will also be posted and photographed before the sale. Four weeks prior to the sale the property will be advertised in the Daily Tribune Local newspaper with additional advertising cost.

Tax Returns

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. The tax return is a listing of the property owned by the taxpayer and the taxpayer's declaration of the value of their property.

Personal property tax returns (PT-50p) are to be filed annually with the Board of Assessors between January 1st - April 1st each year. Note: If you no longer own the listed items, or have closed or sold your business, you should file a final personal property return, indicating the new owner, and the date of sale or closure. Failure to do so may result in further personal property assessments.

Property tax returns for real estate must be filed with the Bartow County Tax Assessor between January 1 and April 1 of each year where property has changed or been acquired. The filing deadline is April 1 of each year. The taxpayer may elect not to file a property tax return if they have no changes that would affect the value of their property from the previous year. Failure to file a required return will subject the taxpayer to a 10% penalty on the value of the property not returned plus interest and possibly penalties from the date the tax would have been due.

After the taxpayer has filed the initial tax return for real property, the law provides for an automatic renewal of that return each succeeding year at the value 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. Personal property tax returns are required to be filed each year.

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 initiates the taxpayer's appeal process if the declared value is not accepted by the Board of Tax Assessors.

Homestead Exemptions

All applicants must have current ID to qualify.

EFFECTIVE JUNE 1, 2005, application for homestead exemption may be filed any time during the year. However, applications must be filed by APRIL 1^ST of the year in which the exemption is first claimed by the Taxpayer provided the applicant meets ownership and residency eligibility requirements.  Applications filed after APRIL 1^st will be processed the following taxable year:  Rental property does not qualify for any exemptions. You must own and occupy your home to receive any exemption.

• County residents - $10,000 exemption from County and $5,000 from School Tax.
• Bartow County residents who are 65 years of age by January 1 --- $40,000 School Tax Exemption.
• City of Cartersville residents who are 65 years of age or totally disabled by January 1 --- $60,000 City School Tax Exemption.
• Disabled Veterans/Un-Remarried Surviving Spouse is available to Veterans with 100% service-connected disability. The exemption is in an amount up to $60,000 plus an economic indicator provided by the Department of Veterans Affairs from all ad valorem tax levies.  A letter from the Veterans Administration stating the eligibility of the applicant must be provided with the application.
  Documents from the Secretary of Defense must be provided stating that spousal benefits are received as a result of the death. 
• The un-remarried surviving spouse can apply if such person’s spouse was a member of United States armed forces or died as a result of any war or conflict. Documents from the Secretary of Defense must be provided stating that spousal benefits are received.
• Permanently Disabled homeowners  receiving disability from Social Security and have a household income of less than $20,000 per year may apply for a $28,000 School Tax exemption. (Application must be made each year.) This is for County residents.
• Homeowners who are 62 years of age by January 1 can receive a $10,000 School Tax exemption if the combined working income of the applicant and spouse (excluding Social Security or retirement) is less than $10,000 per year. (Application must be made each year.)

Specialized and Preferential Assessment Programs

Two general types of specialized or preferential assessment programs are available for certain owners of certain types of property. One of these programs authorizes assessment at 30% rather than 40% of 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 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.

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. These exemptions must be applied for by April of each year.

• Rehabilitated and Landmark Historic Property - Historic property that qualifies for listing on the Georgia National Register of Historic Places may qualify for preferential assessment. The preferential assessment shall extend to the building or structure, the real property on which the building or structure is located, and not more than two acres surrounding the building or structure. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for this assessment.
• Brownfield Property - Property which qualifies for participation in the State's Hazardous Site Reuse and Redevelopment Program and which has been designated as such by the Environmental Protection Division of the Department of Natural Resources may qualify for preferential assessment. This special program provides for the preferential assessment of environmental and contaminated property by freezing the value for ten years as an incentive for developers to clean up the property and return it to the tax rolls. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for this assessment.
• Timber - Standing timber is not taxed until sold or harvested, at which time it is taxed based upon 100 percent of its fair market value. This value is then multiplied by the appropriate mill rate to determine the tax amount due.

Mobile/Modular Home Permits

Owners of mobile homes located in Bartow County on January 1 must pay ad valorem taxes on the home by April 1 of each year to obtain their location permit. Failure to pay the taxes and obtain the decal will result in a 10% tax penalty and interest, and possibly an issuance of a citation for appearance in Bartow County Magistrate Court or possible sale of the mobile/manufactured home.

Bills for mobile/modular homes in Bartow County are usually mailed January 2. All mobile homes must be registered in the Tax Assessors office. You must display the decal. Contact the Tax Assessors’ office for more information at (770) 387 – 5090.

Mobile home owners desiring to declare a different value have 45 days to file an appeal with the Board of Tax Assessors. If a taxpayer is dissatisfied with the value change or corrections, the taxpayer has the right to appeal to the Board of Equalization within 21 days of the date of the notice.

Equipment, Machinery, and Fixtures

Equipment, machinery, and fixtures are assessed at 40 percent of fair market value (FMV). All property is assessed at FMV using one of three approaches to value: market, cost, or income. Cost approach is most frequently used to value personal property as accurate data for this approach is the most readily available.

Freeport Exemptions for Businesses

Manufacturers may qualify for Freeport Exemption on one or more of three categories. The categories are raw materials, goods in process and manufactured goods stored in warehouse to be shipped out of state. Specific detailed information is available and applications must be filed with the Board of Tax Assessors between January 1st and April 1st each year.

Assessed Value and Appeals

In Georgia, property is assessed at 40% of the fair market value unless otherwise specified by law. (O.C.G.A. Sect; 48-5-7) Property is assessed at the county level. The State Revenue Commissioner is responsible for examining the tax digests of counties in Georgia in order to determine that property is assessed uniformly and equally between and within the counties. (O.C.G.A. Sect; 48-5-340)

The tax bills received by property owners will include both the fair market value and the assessed value of the property. Fair market value means "the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm's length, bona fide sale." (O.C.G.A. Sect; 48-5-2)

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 that change must be sent to the property owner. The property owner that does not agree with the appraised value on their tax bill and wants to appeal the change in value must do so within 45 days of the date of mailing of this assessment notice. (O.C.G.A. Sect; 48-5-311). The assessment appeal may be made on the basis of the 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 about the amount of taxes levied on the property.

Property owners can file an appeal with the Board of Assessors. If no agreement is reached, the appeal is automatically forwarded to the Board of Equalization. The appeal is filed with the Board of Tax Assessors who again reviews their valuation and the appeal filed and informs the taxpayer of its decision. If the taxpayer remains dissatisfied, the appeal is forwarded to the County Board of Equalization. A hearing is scheduled and 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.

If the owner is absent from their residence because of duty in the armed forces, a friend or family member may file on behalf of said owner. Said notice shall be filed within 90 days of the notice of value from the Board of Assessors.

For further information regarding property taxation in Georgia, please visit the State of Georgia Local Government Services Division website at http://dor.georgia.gov/.