reglab/statecodes huggingface dataset:
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.27 - County Board of Tax Assessors - Vacancy

Current through Rules and Regulations filed through June 27, 2024
When there is a vacancy on a county's board of tax assessors,
				 the county's governing authority shall immediately fill the vacancy by
				 appointing a new member whose qualifications are in conformity with O.C.GA.
				 §
									48-5-291.
Ga. L. 1937-38, Extra
				 Sess., p. 77
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1972, p. 1104,
et
				 seq
O.C.G.A. Secs.
				  48-5-264,  48-5-291,  48-5-292,  48-5-295.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.29 - County Appraisal Staff-Employment

Current through Rules and Regulations filed through June 27, 2024
(1) Minimum county appraisal staff, as
				required by law and the terms of these Regulations, shall be employed by the
				Board of Tax Assessors in each county subject to the approval of the governing
				authority of each county.
(2) When
				a Class I county enters into a contract with a person(s) to render advice or
				assistance to the county board of tax assessors and the local board of
				equalization in the assessment and equalization of taxes or to perform such
				other ministerial duties as are necessary and appropriate, per Georgia Code
				Ann. 91A-1407, said person(s) shall possess not less than those qualifications
				for an Appraiser III or have not less than five (5) years experience in mass
				appraisal work.
Ga. L. 1978, pp.
				 309.324 (Ga. Code Ann. Sec. 91A-215); Ga. L. 1978, pp. 309, 432 (Ga. Code Ann.
				 Ch. 14).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.30 - County Appraisal Staff-State Payments

Current through Rules and Regulations filed through June 27, 2024
(1) The State Revenue Commissioner shall, in
				accordance with the requirements of law setting forth minimum staff
				requirements, make an annual payment to the counties not later than June 1 each
				year. Eligibility for and the amount of such payments shall be based on parcel
				counts and staff requirements as of January 1 of the calendar year in which
				such payments are made. Provided, however, the State Revenue Commissioner shall
				be authorized to make the aforementioned annual payment to any county, which
				shows to the Commissioner's satisfaction, that at any time on or after October
				1 of the year in question said county was unable to comply with the minimum
				staff requirements due to the death or voluntary resignation of a member or
				members of said county's appraisal staff.
(2) In the event that the classification of a
				county, per substantive regulation
				 560-11-2-.24, changes due to an
				increase in the number of parcels of real property in said county, said county
				shall have one (1) year in which to comply with the minimum staff requirements
				before said county becomes ineligible to receive future state
				payments.
Ga. L. 1978, pp.
				 309-324 (Ga. Code Ann. Sec. 91A-215); Ga. L. 1978, pp. 309, 432 (Ga. Code Ann.,
				 Ch. 14).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.32 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-38, Extra
				 Sess., p. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1972, p. 1095,
et
				 seq
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.33 - Repealed

Current through Rules and Regulations filed through June 27, 2024
Ga. L. 1937-35, Extra
				 Sess., pp. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 95-8405, 8406, 8409, 8427; Ga. L. 1972, pp. 1095,
et seq.
Effective August 7, 1973.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.34 - County Boards of Equalization-Definitions

Current through Rules and Regulations filed through June 27, 2024
(1) 'Uniform Appeal Form' referred to
				O.C.G.A. §
									48-5-311 shall be known as form PT-311.
(2)
				'Taxability' under O.C.G.A. §
									48-5-311 shall mean whether property is exempt from ad valorem taxation as provided
				under law.
(3) 'Uniformity of
				Assessment' under O.C.G.A. §
									48-5-311 shall have the meaning as provided for in the Georgia Constitution, Article
				VII, Section I, Paragraph III.
(4)
				'Value' under O.C.G.A. §
									48-5-311 shall mean the fair market value as defined in O.C.G.A. §
									48-5-2(3).
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as
amended:
GA O.C.G.A.
				 Secs.
				  48-5-311, 92-8405, 8406, 8409, 8427; Ga. L. 1972, pp. 1095, et. Seq. Effective August 7,
				 1973.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.35 - County Boards of Equalization-Disqualification

Current through Rules and Regulations filed through June 27, 2024
(1) Before any appeal is heard by the members
				of a County Board of Equalization, each member of the Board shall certify,
				either verbally or in writing to all other members of the Board hearing the
				appeal, that he or she is not disqualified from hearing the appeal by virtue of
				the requirements as provided in O.C.G.A. §
									48-5-311(j).
(2) Pursuant to O.C.G.A. §
									48-5-311(j), either party to the appeal may ask that those members of the Board hearing the
				appeal, to answer questions relating to his or her ability to serve as a member
				of the Board for that particular appeal, such as:
(a) Are you related by blood or marriage to
				the appellant in this case, or to any member of the Board of Tax Assessors or
				its staff?
(b) Are you related by
				blood or marriage to any person duly appointed to represent the appellant or
				the county's board of tax assessors in this case?
(c) Are you employed, or is any member of
				your immediate family employed, by the parties in this case?
(d) Do you have any financial or legal
				interest in the property subject to appeal in this case?
(e) Have you formed any opinion that
				precludes you from setting a valuation on the property in question in
				accordance with Georgia law, which requires all property to be appraised at its
				fair market value, or from equalizing the assessments at 40% of fair market
				value?
(f) Have you discussed the
				facts of this appeal with anyone other than a fellow Board of Equalization
				member?
(g) Do you know of any
				other reason that you cannot render a fair and just decision regarding the
				property in question?
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.36 - County Boards of Equalization-Chairman

Current through Rules and Regulations filed through June 27, 2024
(1) Prior to a hearing of the Board of
				Equalization, the members of each Board of Equalization may designate one of
				its members to serve as Chairman. The Appeal Administrator shall decide which
				hearings each regular and alternate member of the Board of Equalization shall
				preside over.
(2) The Chairman
				shall be responsible for certifying all documents with respect to any matter
				heard by the Board. The Chairman shall have the authority to sign on behalf of
				the Board any notifications setting the location of a hearing and the hearing's
				date(s).
(3) The Chairman shall
				have the authority to administer oaths, grant continuances, and reprimand or
				exclude from the hearing any person for any improper conduct.
O.C.G.A. Secs.
				  48-2-12,  48-5-311.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.37 - Property Tax Credit - Ad Valorem Tax Bills

Current through Rules and Regulations filed through June 27, 2024
Beginning with the tax year 1975, each county tax
				 commissioner or collector shall prepare and furnish to each taxpayer owing
				 State, County or County School taxes a tax bill showing the total amount of
				 such taxes levied for the current tax year, the dollar amount of property tax
				 credit computed for the taxpayer, the net amount of such taxes due by the
				 taxpayer for the current year, the amount of the total property tax relief
				 grant authorized to the county not credited to taxpayers under the terms of the
				 Act of the General Assembly, a statement that the tax credit is a result of the
				 passage of the Act of the General Assembly, and a statement of the taxpayer
				 claiming his entitlement to the credit and certifying that all credits claimed
				 do not exceed $1,000. Appropriate standard tax bill forms shall be furnished by
				 the State Revenue Commissioner. Provided, however, that any county tax
				 commissioner or collector desiring to prepare and furnish tax bill forms other
				 than the standard form furnished by the State Revenue Commissioner is hereby
				 authorized to do so provided the form actually used reflects the information
				 required herein, including the taxpayer certification form, and provided the
				 tax commissioner or collector receives prior written approval from the State
				 Revenue Commissioner before such forms are used. In those instances where
				 county property taxes are authorized by law to be paid to the tax collector or
				 commissioner in installment payments, the property tax relief provided for
				 herein shall be calculated and shown as a credit against the last installment
				 of county property taxes owed for the current year. In those instances where
				 the county property taxes are paid to the county tax collector or commissioner
				 by a mortgagee (lender) for its borrowers, the mortgagee (lender) may make the
				 required certification to the tax collector or commissioner on behalf of its
				 borrowers at the time the taxes are paid for the current tax year. Such
				 certifications made by mortgagees (lenders) shall be in a form acceptable to
				 the tax collector or tax commissioner. Provided, however, that under the terms
				 of the Act granting such credits and under the terms of this Regulation, the
				 responsibility of the mortgagee who pays taxes on behalf of its borrowers
				 extends only to making the certification on behalf of its borrowers at the time
				 the taxes are paid as required herein, and the responsibility for the
				 correctness of such certification on behalf of individual taxpayers rests with
				 the taxpayers.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Act No. 610, 1975 Session of General
				 Assembly.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.39 - Property Tax Credit-Reports

Current through Rules and Regulations filed through June 27, 2024
(1) Beginning with the tax year 1975, the
				governing authority of each county shall, prior to the time the tax bills for
				the current year are furnished to the taxpayers of the county, certify to the
				State Revenue Commissioner on a form to be furnished by the State Revenue
				Commissioner the total amount of property tax relief credited against county ad
				valorem property taxes for all "homestead" property located within the county
				calculated in accordance with subsections 3(a) and (b) of Regulation No.
				 560-11-2-.38, the total amount of
				pro rata property tax relief credited against ad valorem county property taxes
				on all tangible property, except motor vehicles and trailers, and except
				property required by law to be returned to the State Revenue Commissioner,
				located within the county calculated in accordance with subsection (3)(d) of
				Regulation No.
				 560-11-2-.38, the amount of the
				total grant authorized to the county not credited under the terms of the Act of
				the General Assembly and that the calculations of the individual taxpayers' tax
				relief credits against county government maintenance and operation taxes have
				been made in strict compliance with the provisions of the Act and the
				Regulations adopted pursuant thereto.
(2) The State Revenue Commissioner shall not
				authorize the appropriate State fiscal officer to disperse property tax relief
				grant funds authorized by Act of the General Assembly to any county until the
				certification required in Subsection (1) of this Section has been received and
				approved.
Ga. L. 1937-38, Extra
				 Sess., p. 77.
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427); Act No. 610, 1975 Session of General
				 Assembly.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.40 - Designated County Appraisers-State Payments

Current through Rules and Regulations filed through June 27, 2024
For any fiscal year in which funds are appropriated salary
				 supplements will be paid by the State Revenue Commissioner to county staff
				 appraisers employed by county governments under the provisions of the Act of
				 the General Assembly, requiring such appraisers (Ga. Laws, 1972, p. 1104, as
				 amended). The amount of such salary supplements shall be as follows: For those
				 persons employed as full time county staff appraisers under the provisions of
				 the Act as herein cited, who have earned the Certified Assessment Evaluator
				 designation or the Certified Personalty, Evaluator designation, both of which
				 are conferred by the International Association of Assessing Officers, the
				 salary, supplement shall be $1,000.00 per year. For those persons employed as
				 full time county staff appraisers under the provisions of the Act as herein
				 cited, who have earned the Georgia Certified Appraiser designation conferred by
				 the Georgia Association of Assessing Officials, the salary supplement shall be
				 $750.00 per year.
Ga. L. 1937-38, pp.
				 77.
et seq.
, as amended (Ga. Code Ann., Secs. 92-8405, 8406,
				 8409, 8427); Ga. L. 1972, pp. 1104,
et seq.
, as amended (Ga.
				 Code Ann., Secs. 92-7009a, 92-7012a).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.41 - Designated County Appraisers - Qualification

Current through Rules and Regulations filed through June 27, 2024
Qualifications and requirements which are established as
				 necessary to earn the Georgia Certified Appraiser designation must be approved
				 by the State Revenue Commissioner before any salary supplements are paid for
				 such designation. Any changes in such qualifications and requirements must also
				 be thus approved by the State Revenue Commissioner.
Ga. L. 1937-38, pp.
				 77,
et seq.
, as amended (Ga. Code Ann., Secs. 92-8405, 8406,
				 8409, 8427); Ga. L. 1972, pp. 1104,
et seq.
, as amended (Ga.
				 Code Ann., Secs. 92-7009a, 92-7012a).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.42 - Designated County Appraisers-Certification

Current through Rules and Regulations filed through June 27, 2024
Before salary supplements are paid to any person qualified
				 hereunder, such person must make proper application to the State Revenue
				 Commissioner certifying that:
(a) The
				applicant is employed or was employed by the county in accordance with the Act
				of the General Assembly which requires such employment for the applicable time
				period for which the salary supplement is claimed. Substantiation of such
				employment shall be furnished signed by the Chairman, Board of Tax Assessors
				and the Chairman, County Governing Authority.
(b) The applicant has earned one of the
				designations which will qualify him for salary supplement. A copy of the
				certificate conferred upon the applicant shall be furnished.
(c) The applicant meets all qualifications
				required by the Act of the General Assembly requiring such appraiser employment
				by the county to entitle him to be employed as full time county
				appraiser.
Ga. L. 1937-18, pp.
				 77,
et seq.
, as amended (Ga. Code Ann., Secs. 92-8405, 8406,
				 8409, 8427); Ga. L. 1972, pp. 1104,
et seq.
, as amended (Ga.
				 Code Ann., Secs. 92-7009a, 92-7012a).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.43 - Designated County Appraisers-Time of Payment

Current through Rules and Regulations filed through June 27, 2024
Salary supplements shall be paid by the State Revenue
				 Commissioner to qualified applicants twice each year. Payment covering the
				 period July 1 to December 31 shall be made on or before January 31 of the
				 succeeding calendar year. Payment made covering the period January 1 to June 30
				 will be made on or before July 30 of that year.
Ga. L. 1937-38, pp.
				 77,
et seq.
, as amended (Ga. Code Ann., Secs. 92-8405, 8406,
				 8409, 8427); Ga. L. 1972, pp. 1104.
et seq.
, as amended (Ga.
				 Code Ann., Sec. 92-7009a. 92-7012a).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.44 - Designated County Appraisers-Employment Covered

Current through Rules and Regulations filed through June 27, 2024
Salary supplements will be paid by the State Revenue
				 Commissioner only for the period of time during the year that the applicant
				 held the appropriate designation and was otherwise qualified to receive the
				 supplement.
Ga. L. 1937-38, pp.
				 77,
et seq.
, as amended (Ga. Code Ann, Secs. 92-8405, 8406,
				 8409, 8427); Ga. L. 1972, pp. 1104,
et seq
, as amended (Ga.
				 Code Ann., Secs. 92-7009a. 92-7012a).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.45 - Designated County Appraisers-Payment Period

Current through Rules and Regulations filed through June 27, 2024
Salary supplements will be paid for each month during the
				 year. An applicant shall become qualified to receive the supplement on the
				 first day of the month following the month during which the applicant became
				 qualified. An applicant shall no longer be entitled to receive the supplement
				 on the last day of the month during which the applicant becomes disqualified
				 for whatever reason.
Ga. L. 1937-38, pp.
				 77,
et seq.
, as amended (Ga. Code Ann., Secs. 92-8405, 8406,
				 8409, 8427); Ga. L. 1972, pp. 1104,
et seq.
, as amended (Ga.
				 Code Ann., Secs. 92-7009a, 92-7012a).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.46 - Designated County Appraisers-Disqualification

Current through Rules and Regulations filed through June 27, 2024
The State Revenue Commissioner shall deny, the application
				 and withhold the salary supplement from any applicant who does not meet the
				 qualifications as required hereunder, and he shall notify said applicant of
				 such denial.
Ga. L. 1937-38, pp.
				 77,
et seq.
, as amended (Ga. Code Ann., Secs. 92-8405, 8406,
				 8409, 8427); Ga. L. 1972, pp. 1104,
et seq.
, as amended (Ga.
				 Code Ann., Sec. 92-7009a, 92-7012a).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.47 - Designated County Appraisers-Appropriation Requirement

Current through Rules and Regulations filed through June 27, 2024
No salary supplements shall be paid to qualified applicants
				 in any year in which funds for this purpose are not
				 appropriated.
Ga. L. 1937-38, pp.
				 77,
et seq.
, as amended (Ga. Code Ann., Secs. 92-8405, 8406,
				 8409, 8427); Ga. L. 1972, pp. 1104,
et seq.
, as amended (Ga.
				 Code Ann., Secs. 92-7009a, 92-7012a).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.48 - School Tax Homestead-Application

Current through Rules and Regulations filed through June 27, 2024
(1) In order for a taxpayer to be a
				"qualified individual" for the School Tax Homestead Exemption under O.C.G.A.
				§
									48-5-52, such taxpayer shall:
(a) Be an "Applicant" as
				defined by O.C.G.A. §
										48-5-40(1);
(b) Have timely filed an application and
				affidavit with:
1. In the case of residents of
				county school districts, the county tax receiver or tax commissioner,;
				or
2. In the case of residents of
				independent school districts, the governing authority; and
(d) Be sixty-two (62) years of age or older
				as of January 1 of the year in which the application and affidavit is filed;
				and
(e) Not have a net income
				exceeding $10,000 for the immediately preceding taxable year for income tax
				purposes.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.49 - School Tax Homestead Exemption-Qualifications

Current through Rules and Regulations filed through June 27, 2024
(1) The applicant must be 62 years of age or
				older on or before January 1 of the year for which the exemption is
				claimed.
(2) The applicant's total
				gross income from all sources, including the gross income from all sources of
				all members of the family residing within the homestead, for the immediately
				preceding calendar year shall not exceed $6,000.
(a) For the purposes of this exemption, the
				term "gross income from all sources" shall mean and include all income from
				wherever and whatever source derived, including (but not limited to) the
				following items:
1. compensation for
				services, including fees, commissions, and similar items;
2. gross income derived from
				business;
3. gains derived from
				dealings in property;
4.
				interest;
5. rents;
6. royalties;
7. dividends;
8. alimony and separate maintenance
				payments;
9. income from life
				insurance and endowment contracts;
10. annuities;
11. pensions;
12. income from discharge of
				indebtedness;
13. distributive
				share of partnership gross income;
14. income from an interest in an estate or
				trust;
15. Federal old-age,
				survivor, or disability benefits.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.50 - School Tax Homestead Exemption - Failure to File

Current through Rules and Regulations filed through June 27, 2024
Failure to make proper application for the school tax
				 homestead exemption within the time provided shall constitute a waiver of the
				 exemption for that tax year. Provided, however, that said taxpayer who fails to
				 make proper application within the time provided or whose application is denied
				 for any reason shall be entitled to homestead exemption for school tax purposes
				 in an amount to which he is otherwise entitled for State and county tax
				 purposes.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended; Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427; Ga. L. 1974, pp. 183,
et
				 seq.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.51 - School Tax Homestead Exemption - Applicability of Other Provisions of Law

Current through Rules and Regulations filed through June 27, 2024
All provisions of law governing application, definitions, and
				 determination of eligibility applicable to the homestead exemption granted by
				 Ga. Laws 1946, p. 12, shall apply, insofar as practicable, to the school tax
				 homestead exemption unless such provisions are in conflict with Ga. Laws 1974,
				 p. 183 or these Regulations promulgated thereunder.
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.52 - School Tax Homestead Exemption - Amount

Current through Rules and Regulations filed through June 27, 2024
The value of the homestead, but not to exceed $10,000 of its
				 assessed valuation, shall be exempt from county school tax or independent
				 school district tax as provided by law. Said amount shall be exempted from all
				 ad valorem taxes for educational purposes levied by, for, or in behalf of any
				 such school system, including taxes to retire bonded
				 indebtedness.
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.53 - School Tax Homestead Exemption - Information to Be Furnished to State Revenue Commissioner

Current through Rules and Regulations filed through June 27, 2024
Each year, on or before August 1 or at the time the county
				 tax digest for that year is submitted to the State Revenue Commissioner, the
				 county tax receiver or tax commissioner and the appropriate municipal official
				 shall forward to the State Revenue Commissioner copies of all school tax
				 homestead exemption applications where the exemption has been granted or a
				 listing of all such approved applications which listing shall contain name of
				 applicant, social security number of the applicant, and the names and social
				 security numbers of all members of the family residing within the homestead
				 whose income was considered in the income determination.
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.54 - Homestead Exemption of $4,000 for Certain Elderly Persons - Income Exclusions

Current through Rules and Regulations filed through June 27, 2024
For the purposes of determining eligibility for increased
				 homestead exemption from all State and county taxes in the amount of $4,000 for
				 certain elderly persons as provided in Article VII, Section I, Paragraph IV of
				 the Constitution, the term "net income" shall not include income received as
				 retirement, survivor or disability benefits under the Federal Social Security
				 Act or under any other public or private retirement, disability or pension
				 system, or any combination of benefits received from the herein named sources,
				 except such income which is in excess of the maximum amount authorized to be
				 paid to an individual and his spouse, on January 1 of the year for which the
				 exemption is sought, under the Federal Social Security Act. Income from such
				 sources, or any combination of such sources, which is in excess of such maximum
				 amount shall be included as net income for the purposes of determining
				 eligibility for the increased homestead exemption.
Ga. Code Ann. Secs.
				 92-8405, 92-8406, 92-8409, 92-8427.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.55 - Annual Notice of Assessment - Contents

Current through Rules and Regulations filed through June 27, 2024
(1) Form PT-306, as prescribed by the
				Commissioner, shall be the annual notice of current assessment sent to the
				taxpayer in accordance with the requirements as set forth in O.C.G.A. §
									48-5-306.
(a) A county's board of tax assessors shall
				also send form PT-306 when any corrections or changes, including valuation
				increases or decreases or equalizations have been made by the board to personal
				property tax returns.
(b) Any
				alteration or deviation from form PT-306 must receive written approval from the
				Commissioner prior to use by a county board of tax assessors.
(c) Requests for consideration for an
				alternate design shall be submitted in writing to the Director of Georgia
				Department of Revenue's Local Government Services Division. The Local
				Government Services Division Director shall respond in writing within sixty
				(60) days of request. Failure of the Local Government Services Division
				Director to respond within sixty (60) days does not constitute acceptance of
				the alternate design.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.56 - Review of County Tax Digest by the State Revenue Commissioner

Current through Rules and Regulations filed through June 27, 2024
(1) General.
(a) County boards of tax assessors are
				required by the State Constitution and state law to continuously maintain
				assessments of property that are reasonably uniform and that are based on fair
				market value as defined in §
										48-5-2(except as otherwise stated in §
										48-5-6 and  §
										48-5-7(c.3)).
				The Department is required by law to periodically review the county digests to
				determine if the digests are in compliance with such laws.
(b) This Regulation imposes no additional
				requirements on the county boards of tax assessors. It merely sets forth the
				statistical and other methods that are used by the Department in making its
				determination. The Department does not determine when to revalue property. Each
				county board of tax assessors determines for itself when it believes a
				revaluation of property is necessary for legal compliance. Failure to revalue
				property shall not in and of itself be a basis for assessment of any
				penalty.
(c) Any digest submitted
				shall be reviewed utilizing information established by the State Auditor to
				determine whether or not the county tax digest is in accordance with the
				uniformity requirements of §
										48-5-343.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.59 - Repealed and Reserved

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. §§
										48-2-12,  48-5B-1.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.60 - Effective Date; Limitations on Valuation Increases

Current through Rules and Regulations filed through June 27, 2024
(1) For any county that has or has fully
				implemented a Comprehensive County-wide Revaluation Plan, the limitations
				imposed by O.C.G.A. §
									48-5B-1 shall be effective beginning with the 2010 tax year.
(a) In all other situations, such limitations
				shall be effective for the 2009 tax year.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.61 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-5B-1.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-2 - SUBSTANTIVE REGULATIONS › Rule 560-11-2-.62 - Appraisal Staff Definitions

Current through Rules and Regulations filed through June 27, 2024
"Assessment contractor" means a person or individual who
				 contracts with a county to render advice or assistance to the county board of
				 tax assessors in the assessment and equalization of taxes, the establishment of
				 property valuations, or the defense of such valuations. Such contracted
				 services may include timber appraisals, real and personal property appraisals,
				 personal property auditing, and tax parcel mapping; but shall not include legal
				 services, or clerical, and administrative services. Persons or individuals
				 performing services as an Assessment Contractor must meet education
				 requirements as set forth in Department regulations.
"Chief appraiser" means a fulltime member of a county
				 appraisal staff who has received the designation of Appraiser III or IV from
				 the Georgia Department of Revenue Georgia Certification Program for Tax
				 Officials and who has been designated by such county board of assessors as
				 chief appraiser.
"County appraisal staff" are individuals employed by a county
				 to perform tax appraisals for the purpose of producing an annual ad valorem tax
				 digest. The governing authorities of any two or more counties may execute an
				 intergovernmental agreement to provide for the sharing of one or more
				 individual appraisal staff members following consultation with the county
				 boards of assessors.
"Designated county appraiser", as used in Georgia Code
				 Section
				  48-5-267, means a county appraisal staff member who has earned the Certified Assessment
				 Evaluator or Certified Personal Evaluator designation as conferred by the
				 International Association of Assessing Officials or the Georgia Certified
				 Appraiser designation conferred by the Georgia Association of Assessing
				 Officials.
"Joint County Appraisal Staff" means individuals employed
				 under an intergovernmental agreement between two or more counties to perform
				 tax appraisals for the purpose of producing the annual ad valorem tax digests
				 for each participating county subject to such intergovernmental
				 agreement.
O.C.G.A. Secs.
				  48-2-12,  48-5-269.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.01 - Request for Forms

Current through Rules and Regulations filed through June 27, 2024
Requests for forms may be made, in person or by mail, at the
				 Department of Revenue, Property Tax Unit, State Office Building, Atlanta,
				 Georgia.
Ga. L. 1937-38. Extra
				 Sess., pp. 77.
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.02 - Application for State Financial Assistance

Current through Rules and Regulations filed through June 27, 2024
Forms are available to apply for state financial assistance
				 and for approval to secure a commercial loan. The applications, available in
				 the above office, should be filed in triplicate with the State Revenue
				 Commissioner. These forms shall be used by the county seeking state assistance.
				 It shall list the appraisal firms, the bids received and the firm to which the
				 appraisal contract has been awarded. It shall be signed by the County Board of
				 Commissioners of Roads and Revenues, Commissioner of Roads and Revenues, or
				 Ordinary.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.03 - Contract

Current through Rules and Regulations filed through June 27, 2024
The form of agreement to be used as the contract between the
				 contracting firm and the county shall be the one supplied by the Property Tax
				 Unit, which is available at the above address and should be filed with the
				 Commissioner.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.04 - Public Utility Financial Report-Form PT-29

Current through Rules and Regulations filed through June 27, 2024
This report is filed by public utilities and reports the
				 financial condition of the public utility as of January 1. This report must be
				 filed by March 1.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.05 - Power Company Annual Return for Taxation- Form PL-56

Current through Rules and Regulations filed through June 27, 2024
This return is filed by power companies and reports all
				 property owned by the power company on January 1. This return must be filed by
				 March 1.
Ga. L 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.06 - Gas or Water Company Annual Return for Taxation -Form PT-57

Current through Rules and Regulations filed through June 27, 2024
This return is filed by gas or water companies and reports
				 all property owned by the gas or water company on January 1. This return must
				 be filed by March 1.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.07 - Railroad Company Annual Return for Taxation -Form PT-58

Current through Rules and Regulations filed through June 27, 2024
This return is filed by railroad companies and reports all
				 property owned by the railroad company on January 1. This return must be filed
				 by March 1.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann., Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.08 - Telephone or Telegraph Company Annual Return for Taxation-Form PT-59

Current through Rules and Regulations filed through June 27, 2024
This return is filed by telephone or telegraph companies and
				 reports all property owned by the telephone or telegraph company on January 1.
				 This return must be filed by March 1.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga Code Ann. Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.09 - Intangible Property Tax Return-Form PL-159

Current through Rules and Regulations filed through June 27, 2024
This return is filed by individuals, partnerships,
				 associations, fiduciaries and corporations and reports all intangible property
				 owned as of January 1. This return must be filed by April 15.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga Code Ann. Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.10 - Report of Corporation's Stockholders and Bondholders-Form PL-160

Current through Rules and Regulations filed through June 27, 2024
This form is filed by domestic and foreign corporations and
				 reports all stockholders and bondholders of the corporation as of January
				 1.
Ga. L 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann. Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.11 - Summary Report to Accompany Form PL-160- Form PL-161

Current through Rules and Regulations filed through June 27, 2024
This verifies and is attached to the PL-160 forms filed by
				 the corporation. This report, together with all PL-160 forms, must be filed by
				 March 1.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann. Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.12 - Report of Intangible Property Held for Georgia Residents-Form PL-170

Current through Rules and Regulations filed through June 27, 2024
This report is filed by public officials, corporations,
				 co-partnerships, individuals, trustees or pledgees, and reports all securities
				 held on January 1 for the use, benefit or accommodation of any person or firm
				 residing in Georgia.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga. Code Ann. Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.13 - Summary Report to Accompany Form PL-170- Form PL-171

Current through Rules and Regulations filed through June 27, 2024
This report verifies and is attached to the PL-170 forms
				 filed. This report, together with all PL-170 forms, must be filed by March
				 1.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga Code Ann. Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.14 - Estate Tax Return Form

Current through Rules and Regulations filed through June 27, 2024
A copy of the Federal Estate Tax Return Form is filed with
				 the Property Tax Unit.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga Code Ann. Secs.
				 92-8405, 8406, 8409, 8427).
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.15 - Real Estate Transfer Tax Form-PT-61

Current through Rules and Regulations filed through June 27, 2024
This form is completed by the seller or the seller's
				 authorized agent and must be submitted in quadruplicate (1 original and 3
				 copies) to the Clerk of Superior Court before any lands, tenements or other
				 realty transferred can be filed for record or recorded by the Clerk of Superior
				 Court. This form discloses the value of property conveyed or transferred and
				 amount of tax due.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga Code Ann. Secs.
				 92-8405, 8406, 8409, 8427); Ga. L 1967, pp. 788, 790, as amended; O.C.G.A.
				 Secs.
				  48-2-1,  48-2-7,  48-2-12,  48-5-15,  48-5-20,  48-5-269,  48-6-1 to 
				  48-6-10.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.16 - Monthly Reporting Form-Real Estate Transfer Tax-PT-62

Current through Rules and Regulations filed through June 27, 2024
This form is completed monthly by the Clerk of Superior Court
				 and accompanies all forms PT-61 to the Revenue Commissioner. This form provides
				 for the documentation by the Clerk of total number of taxable transactions,
				 total tax collected, and amount of commissions retained by the Clerk for
				 collecting the tax.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga Code Ann. Secs.
				 92-8405, 8406, 8409, 8427); Ga. L. 1967, pp. 788, 790, as
				 amended.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.17 - Property Tax Bill-General Property Tax-PT- 63

Current through Rules and Regulations filed through June 27, 2024
This form is prepared annually by the county tax commissioner
				 or collector and furnished to each taxpayer who owes State, county or county
				 school tax for the current tax year. The form shows the total amount of such
				 taxes levied on property owned by the taxpayer, the amount of property tax
				 credit granted by Act of the 1973 Session of Georgia's General Assembly, and
				 the net amount of such taxes due for the current tax year.
Ga. L. 1937-38, Extra
				 Sess., pp. 77,
et seq.
, as amended (Ga Code Ann. Secs.
				 92-8405, 8406, 8409, 8427); Act No. 229, 1973 Session of General
				 Assembly.
Compilation of Rules and Regulations of the State of Georgia › Department 560 - RULES OF DEPARTMENT OF REVENUE › Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION › Subject 560-11-3 - FORMS › Rule 560-11-3-.18 - Repealed

Current through Rules and Regulations filed through June 27, 2024
O.C.G.A. Secs.
				  48-2-12,  48-5-105.1.