Georgia Department of Revenue

Senate Bill 346

Annual Notice of Assessment

Georgia Department of Revenue

Annual Notice of Assessment

• Required:– Annual notice to all owners of real property– Annual notice to owners of Personal Property if proposed

assessment is change of return value – BOA return address must be in the upper left corner of the face

of mailing envelope• “Return Service Requested”• “Official Tax Matter”

Georgia Department of Revenue

Annual Notice of Assessment• Contents of Notice

– Amount of previous assessment– Amount of current assessment– Tax Year– Brief description of property

• If both real & personal on same notice – must break out value for each

– Fair market value & assessed value

Georgia Department of Revenue

Annual Notice of Assessment• Contents of Notice

– Name, telephone #, & contact information of person in BOA office administratively responsible for the handling of the appeal

– Website address of the office, if available– Statement that all documents & records used to

determine the current value are available upon request

– Statement regarding taxpayer’s right to appeal

Georgia Department of Revenue

Annual Notice of Assessment

• Contents of Notice– Estimate of current year’s taxes for all levying

authorities• Not required to include exemptions• Estimated using prior year millage rates

Georgia Department of Revenue

Annual Notice of Assessment• Contents of Notice

– Statement in substantially the following form:• The amount of your ad valorem tax bill for this year will be based on the

appraised and assessed values specified in this notice. You have the right to appeal these values to the county board of tax assessors. At the time of filing your appeal you must select one of the following options:

– An appeal to the BOE with an appeal to the superior court– To arbitration without an appeal to superior court– For a parcel of non-homestead property with a fair market value in excess of $1

million, to a hearing officer with appeal to the superior courtIf you wish to file an appeal, you must do so in writing no later than 45 days after the date of this notice. If you do not file an appeal by this date, your right to file an appeal will be lost. For further information on the proper method for filing an appeal, you may contact the county board of tax assessors which is located at ______________________ and which may be contacted by telephone at ______________________________.

Georgia Department of Revenue

Annual Notice of Assessment

• Contents of Notice– The following must be included in BOLD print

• ‘The estimate of your ad valorem tax bill for the current year is based on the previous year’s millage rate and the fair market value contained in this notice. The actual tax bill you receive may be more or less than this estimate. This estimate may not include all eligible exemptions.’

Georgia Department of Revenue

Annual Notice of Assessment

• Suggested changes– Enlarge area for taxpayer’s mailing address– Add language that appeal form may be obtained

online at DOR website/county website– Print the language regarding 45 day appeal period in

larger font– “Official Tax Matter – 2011 Assessment” – header on

form

Georgia Department of Revenue

Annual Notice of Assessment

• Suggested changes– Reduce space for Property ID #

• Allow county to use bar coding

– Change tax district to property type– Add block for neighborhood code

Georgia Department of Revenue

Annual Notice of Assessment

• Suggested changes– Add heading “Estimate of Taxes”– Add sentence at end of paragraph:

• , and millage rate for current year has not been determined as of this date.