Functions of the Board

FUNCTIONS OF THE BOARD OF ASSESSORS

In the State of Georgia all improved and unimproved real property subject to taxation shall be returned in the county where the real property is located.  The law requires that property owners declare their property and its value to the Board of Assessors.  The Board of Assessors’ legal duty is to correct property owner returns so that all property in the Tax Digest correctly reflects its fair market value.  To accomplish this task, the Board of Assessors performs a number of functions:

• Property Identification - Identifying property to be appraised and data to be updated.
• Appraisal of Growth Property – Appraising property created as a result of growth, such as new lots, new houses, new businesses, or remodeling.
• Reappraisal of Existing property – Revaluing existing property to keep current with values.
• Assessment Notification – Advising taxpayers of the value assigned to their properties.
• Appeal Process - Providing an opportunity for property owners to appeal property value.
• Tax Relief – Providing property owners an opportunity to take advantage of exemptions and special assessment laws that can reduce their burden.
• Preparation of the Tax Digest – The Board of Assessors prepares the real and personal property portions of the Tax Digest.