LOCAL GOVERNMENT SERVICES DIVISION

County Ad Valorem Tax Facts

Duties of County Tax Officials

County Tax Commissioner

It is the duty of the county tax commissioner to:

• Collect Taxes - Collect ad valorem tax in the counties for the State of Georgia, the county governing authority, the school system and some city taxes
• Collect City Taxes - Some county tax commissioners collect all city taxes, but the majority of cities have an ad valorem tax collection official who can be contacted by calling the city hall
• Other Duties -  In most counties it is the responsibility of the tax commissioner to:

• receive property tax returns (in some counties the county board of tax assessors has been appointed)
• receive homestead exemption applications (in some counties the county board of tax assessors has been appointed)
• register motor vehicles
• collect intangible recording tax (in most counties the Clerk of Superior Court collects intangible recording tax)

To find out which county tax official performs these duties in your county, select the county in the menu on the County Ad Valorem Tax website.

County Board of Tax Assessors

The county board of tax assessors consists of three to five members that are appointed by the county governing authority. At their first meeting each tax year the board members will elect a chairman.

It is the duty of the county board of tax assessors to:

• Value Property - Assure that all personal property and all real property have been returned for taxation at the proper valuation
• Examine Returns - Examine the returns of real and personal property to determine if property has been omitted from the return or the valuation returned represents the fair market value of the property
• Correct Returns - Correct returns and assess the property at fair market value
• Send Notice - Give written notice to the taxpayer of changes in the return
• Other Duties - In some counties the county board of tax assessors has been appointed to (in most counties the tax commissioner has this responsibility):

• receive property tax returns
• receive homestead exemption applications

To find out which county tax official performs these duties in your county, select the county in the menu on the County Ad Valorem Tax website.

Chief Appraiser

The chief appraiser is appointed by the county board of tax assessors from the county appraisal staff. It is their job to manage the operations of the county appraisal staff.

It is the duty of the county appraisal staff to:

• Appraise Property - Make appraisals of the fair market value of all taxable property in the county
• Maintain tax records and maps for the county
• Submit Appraisals - Prepare annual appraisals on all tax-exempt property in the county and submit the assessments for approval to the county board of tax assessors
• Submit Assessments - Prepare annual assessments of taxable property and submit the assessments for approval to the county board of tax assessors
• Mail Assessments - Mail assessment notices after the county board of tax assessors has determined final assessments
• Attend Hearings - Attend hearings of the county board of equalization to provide information on valuations and assessments when taxpayers have appealed the assessment of the county board of tax assessors
• Sales Ratio Data - Furnish sales ratio data to the Revenue Commissioner
• Inspect Mobile Homes - Inspect mobile homes in the county to determine if the proper decal is displayed on the mobile home

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