In Part One we reviewed how to file an appeal. Part Two will deal with the Board of Assessor and the review of your property.

Once the value is appealed, the Board of Assessors (BOA) will assign an appraiser to review your property. Usually, the appraiser will visit the property in question and take measurements and photos of the structures and property for the record. You can request that you be on location when the review is done. This may give you the opportunity to speak with the appraiser face to face. The appraiser has no right to look inside your home or structures. This can only be done with your permission. The review may also be conducted from their office by reviewing the records and data on your property.

The BOA will review the property value and notify the property owner in writing whether or not a change has been made in the value.

The change of assessment notice must give the property owner a name and telephone number of a knowledgeable person to call if they have questions about the value change or appeal procedures. If the increase exceeds 15%, the notice must include a simple, non-technical explanation of the basis for the change along with a statement informing the property owner that they may view, or have copies made of those tax records used by the assessors to determine the value change. You have a right to all information in your file including any hand written notes, photos and work sheets. A fee of .25 per page can be charged.

When a property owner elects to assert a position as the basis for their appeal and the board of tax assessors rejects this position, the board must include in their rejection notice back to the property owner the grounds for the rejection. Thereafter, the board of tax assessors must stick to those grounds and not assert new grounds later in the appeal process. If the property owner asserts a new position, the board of assessors may assert new grounds for rejecting the new position.

Always remember, the law places on the BOA the burden of proving, by a preponderance of the evidence, the validity of the property value. This burden continues to be on the assessors even if the appeal goes to superior court, although the judge is not bound to either the assessors’ or the property owner’s value when determining, or having determined by a jury, the question of final value.

If the value was found to be fair and the Board of Assessors makes no change, the appeal will be automatically forwarded to the Grand Jury-appointed Board of Equalization (BOE).

If the BOA made a change and the property owner accepts the new value, he does not need to do anything; the appeal will be withdrawn at the end of the 30-day period. However, if the property owner does not agree with the change and wishes to further the appeal, he must notify the Appraisal Department in writing within the 30-day period. The appeal will then be forwarded to the Board of Equalization.

In Part Three we will look at the Board of Equalization and how to prepare your case.

Copyright © 2011 James Bell

By now, property owners in Georgia should have received their property tax assessment notices (Annual Notice of Assessment) from their county’s Board of Assessors (BOA). Property owners or their agents now have 45 days from the date of the notice to file an appeal. In Douglas County the deadline is 8-15-11.

Read your assessment notice very carefully! The new uniform notice has important information that will help you in the appeals process. This notice is NOT a bill.

The Appeals Process

The county’s assessment of your property value is not necessarily correct. You must determine if your assessed value is correct. You should first do your own research to determine if you have a basis to appeal the value. Research tools will be covered in Part Two.

Note that your property assessment is based on mass valuations of neighborhoods. The assessed value is not always a true indicator of the fair market value, and keeping your assessment high does not necessarily mean your property is actually worth that amount in the current real estate market. Actual sales in your area from the previous year are good indicators of actual market value.

For example, let’s say your property value has dropped in assessed value to $150,000 from your purchase price of $200,000. If your assessed value was raised to $200,000 it does not mean it will sell for that amount in the current market. You will simply be paying more in taxes than you should. If you want to pay more in taxes, that is a personal decision that I am sure the government would welcome.

To appeal your assessment, use form PT-311-A. It must be filed with the BOA office within 45 days of the date of the notice. The assessment notice includes the mailing address and contact information of the BOA.

Fill out the appeal form by providing the property owner’s contact information and property description. This can be found on the assessment notice.

Next you should state the grounds for your appeal. Check one or more of the stated reasons:

Value: You are indicating that you disagree with the assessed land and/or improvement value based on your research of market values and other factors. Note that your property has two values. 1. Land Value 2. Improvement (home/building/pool etc.).

Uniformity: Uniformity is specified when comparable properties, in your neighborhood, vary beyond justification. Assessors use a ratio to determine uniform values but are not always accurate in all neighbors. The ratio can be 10 percent high or low.

Taxability: This is indicated when property is exempt from taxation but has been assessed a tax. This can apply to non-profits and conservation property.

Exemption Denied: Property owners can qualify for various exemptions from taxation. You would specify this if any qualified exemptions were denied.

Next on the appeal form you must indicate the type of appeal process you are requesting.

Board of Equalization: This will send your case to the BOE for a hearing and decision with the right to appeal to the superior court. Most people will pick this option as it is free and friendly to the average property owner. I will cover this process in Part Two.

Arbitration: The arbitration process is binding with NO right of appeal to superior court. Only value can be considered. Each side will present a value. The property owner must hire a qualified appraiser and present a current fair market appraisal. The arbitrator will choose between the two values. The BOA and the property owner must split the cost of the arbitrator. The cost of an appraiser and to pay half of the arbitration fee could cost the property owner $300-$500.

Hearing Officer: This is for commercial and non-homestead properties over $1 million with the right of appeal to superior court. Value and uniformity can be considered. There is no cost for this process.

Superior Court: This will send your appeal directly to the superior court and requires approval of the BOA. Court fees will apply.

Next on the form you will see Property Owner Comment. While it is not required to make any statements concerning your appeal or property values to the BOA, it may be to your benefit to state generally why you are appealing. It is in your best interest and the interest of the BOA to settle the appeal as quickly and efficiently as possible. If you can achieve this without a BOE hearing, it is a win – win situation.

Be sure to sign the appeal form or have your agent sign it and provide contact information.

Mail or hand deliver your appeal form to the Board of Assessor’s Office on or before the deadline. I strongly suggest that you send it registered mail (return receipt) or if delivered in person to the BOA, get a stamped copy for your records. Remember to get copies of all documents and start a file folder to keep your records organized. Remember, the clock is ticking. You have 45 days to appeal!

In Part Two we will look at the next step in the process – dealing with the Board of Assessors and preparing for the Board of Equalization appeal hearing.

Copyright © 2011 James Bell

The issue was on the agenda and it was reported by the media that a vote would take place. Board members were also expecting a vote but due to concerns from members Mike Miller and D.T. Jackson the agenda turned to discussion only.

Miller was concern that the board and the public were never given information to explain what was being voted on and what projects were needed. Nor did the resolution state an actually guarantee of a 50/50 split of the revenue. School superintendent Gordon Pritz has publicly stated the proposal was to split the SPLOST money 50/50 between bond debt reductions and school system improvements.

After I reviewed the SPLOST resolution it was apparent the ballot language was vague and lacked any specifics as to how the tax dollars would actually be spent.

For instance, it states “the maximum amount of total debt service to be paid shall not exceed $95,000,000”, but the stated anticipated revenue is $122 million for the 5 year tax. Board member Janet Kelley stated her concern about the $95 million as stated in the resolution could mislead voters into believing they would actually see a $95 million in debt reduction.

This resolution left open to doors for the board to spend zero on debt reduction or up to $95 million.

Now that’s what I call wiggle room!

Another issues raised by Miller was the lack specificity in the proposed SPLOST project list. It only states generalities like “renovations, repairing, improving, furnishing equipping exiting school buildings”, etc. It also included acquiring land and building new school buildings. It doesn’t state which schools need repairs or the anticipated costs for any projects.

It became clear to me that school administrators and some board members were attempting to pass a SPLOST resolution that would allow them to spend the money in any way they want. It was never revealed the actually millage rate reduction property taxpayers would get.

It was also revealed that the actual anticipated revenue was around $105 million. The inflated amount of $122 million was to insure no money was left on the table because the SPLOST tax collection would end after 5 years or the stated anticipated revenue was collected.

So basically they are talking about splitting $100 million between debt reduction and improvement projects.

The school system lawyer explained that he wrote the ballot language so as to not bind the officials to any specific project or amount.

This is a dangerous practice and I can seek why Mr. Miller is so concerned about what the school staff and lawyer was attempting to do.

At this time I will not support a new SPLOST tax for schools, through the debt reduction option is tempting.

The school board and staff must get their s*#@ together. Come up with a specific list of needed projects and have a stated guarantee of the debt reduction before it passes a resolution and presents it to the public for a vote.

The vote on the E-SPLOST resolution by the board is expected July 18.

My question is: Do we really want to give this board another $100 million? Can they even justify the need? Stay tuned!

www.douglastaxes.com

“Ben Franklin” to Visit Douglas County Courthouse

Douglasville, GA: “A penny saved is a penny earned” is the message a Douglas County taxpayers group is sending to property owners as the April 1, 2010 deadline nears to file a property tax return.

James Bell, director of the Douglas County Taxpayers Coalition (DCTC), said Douglas County will get a visit from Benjamin Franklin (Brad Forschner) next Thursdays, March 11 at 11:00am – 1:00pm at the courthouse to bring attention to the April 1st deadline.

Property owners, whose property values have fallen in 2009, can file with the county tax commissioner’s office a PT-50R form to claim the current value. April 1st is also the deadline to file for homestead exemption which can also be filed at the tax commissioner’s office on the 2nd floor of the courthouse.

Property Returns must also be filed if: You purchased or acquired property during the previous year; You made any changes during the previous year that would affect the value of your property, such as building or demolishing a house, remodeling, adding pools and decks, etc.; You wish to split or combine parcels;

If property owners do not file a return by April 1st to trigger a reassessment and the county appraisal department does not change (raise or lower) the value from the previous year, owners will not have the opportunity to appeal their values until January 2011.

Bell said, according to reports, Douglas County’s tax digest (the total value of taxable properties) could drop by as much as 15-20 percent this year forcing county commission and school board to increase the millage rate or cut spending to reflect the shortfalls.

“It is important that properties are assessed at current fair market value in case county officials do raise the millage rate”, said Bell. We do expect a higher tax rate in 2010. If the millage is raised a lower assessed property values will help to offset the tax burden”.

DCTC will have information available outside the main entrance of the courthouse to assist property owners with filing the returns.

PT-50R forms can now be filed online at: http://www.douglastaxcommissioner.com/

To contact the tax commissioners office (Todd Cowan) (770) 920-7272 or email: tcowan@co.douglas.ga.us

In Douglas County, the deadline to file your PT-50R real property return is April 1st. This is also the deadline to file for homestead exemptions.
Returns must be filed if:

• You purchased or acquired property during the previous year;
• You made any changes during the previous year that would affect the value of your property, such as building or demolishing a house, remodeling, adding pools and decks, etc.;
• You wish to split or combine parcels;

Failing to file a return when required by the deadline will incur a 10% assessment penalty on the unreturned property plus interest at 1% per month, and possibly penalties from the date the tax would be due.  
Returns should be filed if:

You wish the Tax Assessors to review the assessed value of your property.

If no changes have been made to previously owned property, and no return is filed, the value of the property from the previous year is automatically claimed as the returned value.  This also means if the Board of Assessors does not change your value from last year, you have already lost any chance to appeal your value. Therefore it is important for you to file a return if you feel the value of your property has changed.

Homestead Exemptions – Saves Hundreds of $$$$ on Property Taxes!

The deadline for filing for a homestead exemption in Douglas County is April 1. Application for homestead exemption is made with the Tax Commissioner in the county. Failure to apply by the deadline will result in loss of the exemption for that year.

Generally, a homeowner is entitled to a homestead exemption on their home and land underneath provided the home was owned by the homeowner and was their legal residence as of January 1 of the taxable year.

To be granted a homestead exemption, a person must actually occupy the home, and the home is considered their legal residence for all purposes.  Persons that are away from their home because of health reasons will not be denied homestead exemption.  A family member or friend can notify the tax receiver or tax commissioner and the homestead exemption will be granted.

Additional Homestead Exemption – Homestead Valuation Freeze

Douglas County voted into law a county exemption that increases as your property is revalued by the Board of Assessors due to the market value. This new exemption applies only to the county portion of your tax bill (does not affect state, school or city tax) and applies only to your personal home. Your county exemption will go up to offset the revaluation amount beginning in the year 2002. Many refer to this exemption as a “tax freeze.” Any improvements to your property will not fall under this new law and will result in an increased assessment on your home.  Lock in your value now, while home values are low!

This information has been provided by
Douglas County Taxpayers Coalition

The Douglas County Sentinel reported the event here>>>

www.DouglasTaxes.com

Info@douglastaxes.com

1. Action Alert: Attend Douglas County School Board Meeting 7pm Tonight

FOX5 I-Team reporter Randy Travis will be revisiting Douglas County tonight (Monday) at the school board meeting at 7:00pm. His investigative report showed how the school board may be grossly overpaying for legal services.

Read more about this story:

Several citizen has signed up to speak about the issue tonight and need you support and attendance.

Here is more information from www.Douglasvillenow.com

Friends and Neighbors,
You are receiving this email because you are a leader in the Douglas County community.  Officials in our school system have betrayed our trust and your attention is desperately needed.

WATCH this Fox 5 I-team investigation!

Part 1: http://bit.ly/696ucz
Part 2: http://bit.ly/4Q0SxX
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PERSPECTIVE

* Forsyth County, 2007, $130 million bond:   $115,000 fees
* Douglas County, 2007, $150 million bond:  $1.2 MILLION fees
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ACTION

Watch Watch the Fox 5 Investigation.  It will shock and disgust you.

Send Send this to your friends, family and most importantly, teachers! DC School System is the largest employer in the county.  If the teachers get involved, there are too many of them for school officials to retaliate. Enough is enough!

Attend Attend the School Board meeting on Monday, Dec. 7 @ 7 p.m., Central Office (next to Hunter Park).  Those who have perpetrated this waste believe you don’t care, won’t show up and will forget about this in a few weeks.  Show them they are wrong and have gone too far this time.
_________________
DETAILS

* Sherrod & Bernard received excessive fees for bonds ($1.2 million).
* School Board Members (Jimmy Bartlett & Sam Haskell) voted to pay Sherrod & Bernard 2-3x other comparable school attorneys ($295,000).
* Ken Bernard’s contract requires the school board to pay a 6-figure severance if they ever don’t renew his contract (an unenforceable provision, written by the the board’s attorney himself).
* Sherrod & Bernard’s only accountability to the board is $25,000 per month invoices stating, “For professional services rendered.”
* Attorney Ken Bernard and CFO Kay Turner failed to tell the school board prior to October, that refunding (refinancing) a bond could have saved $500,000, until School Board Member Larry Barnes found out and challenged them.
* Contracts have not been bid out, costing tax payers $100,000K’s.
* Officials allegedly attempted to pad contracts for CFO Kay Turner and COO Dudley Spruill with 3 year terms tied to incremental increases in Superintendent Remillard’s salary.
* There has been no outside independent audit of the $150 million spent on school construction even though Ra-Lin was found by the Savannah Public School Board to have included such things as $1400 in Sunset Hills country club green’s fees in their invoices.

CHILDREN AND TEACHERS IN DOUGLAS COUNTY NEED OUR HELP, NOW!

72% of our tax money goes to the public school system.  In my humble opinion if we can’t get parents to show up at this school board meeting after this alleged misuse of funds, to support education and children in Douglas County, we’re in a heap of trouble as a community!

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2. SPLOST Lawsuit Dismissed – Quarterman arrested on Contempt Charges

A lawsuit challenging the November SPLOST vote for a $150 million prison was dismissed last week when the judge ruled James Quarterman violated a previous judge’s order not to file suits without prior permission. Quarterman was ordered to serve 20 days in jail and thousands of dollars in fines.

Read more on this story

According to the report, the school board paid the law firm 10 times the going rates for issuing a general obligation bond.

View the story here: http://www.myfoxatlanta.com/subindex/news/iteam

They call it a “Retreat”. That’s where public officials run off to some distant location far removed from the citizens and media. Or more appropriately, Webster defines ‘retreat’ as “an act or process of withdrawing especially from what is difficult, dangerous, or disagreeable”.

This week the Douglas County Board of Commissioners, department heads and staff headed out to Pine Mountain, Georgia to determine the budget for 2010.

According to the Carl Vinson Institute of Georgia a retreat is “an opportunity for the governing body to come together in a relaxed setting away from daily pressures and distractions in order to regroup, refocus, and plan to better meet community needs. Unlike most regular meetings, a retreat allows for plenty of time to discuss issues and concerns.”

I have a suggestion for Douglas County officials, how about retreating to the $45 million courthouse and “Citizen’s Hall” built by taxpayers to serve the needs of our government. How about putting budget discussions on cable access TV where the public can view their actions.

Retreats are a waste of tax dollars. We pay for transportation, lodging, food and venue at a cost of thousands of dollars to taxpayers.

Carl Vinson Institute says retreat participants are “able to focus their attention on broader issues and concerns when they are away from the day-to-day distractions and interruptions that occur “back home.” They also are more attuned to their relationships with each other. The simple fact that participants take the time and trouble required to travel to a different site demonstrates a commitment to invest themselves in the retreat process.”

Now, doesn’t that just make you warm and fuzzy?

It’s interesting that our public officials may be more productive outside of the county.

Perhaps we should ship them all off to some remote island where productivity can prevail!

___________________________________________________

James Bell is a community activist and Founder of Douglas County Taxpayers Coalition

From Staff Reports November 16, 2009 Douglas County Journal

Douglasville GA:  A Political Action Committee called Keep Douglas Safe was organized to push the passage of the recent $150 million Douglas County Special Purpose Local Option Sales Tax (SPLOST) and $120 million Bond referendum on November 3^rd.

Campaign disclosure records from the State Ethics Commission show that GreyStone Power Company President and C.E.O Gary A. Miller and William T. “Terry” Baggett both from Douglasville, Ga. formed the political action committee to solicited cash contribution in support of the passage of the SPLOST/Bond.

The documents revealed the cash contributions came from several corporations from outside Douglas County. No contributions came from within county. Neither Miller nor Baggett contributed money to their own campaign. Included in the list are various jail construction and engineering firms and one individual from Florida.

The reported contributors includes: New South Construction ($500) – Ashford Engineers of Atlanta ($500) – Rosser International ($300) – KSGW Architects, LLC ($500) – SteelCell North America ($500) – J. Tom Chandler of Lakewood Fl. ($500).

According to the expenditure documents Landmark Communications received $1000 for services and Chapel Hill News and Views received $329.

Keep Douglas Safe Campaign surfaced when citizens received two mailings from the PAC prior to the November 3 vote and automated phone calls feathering the voice of Douglas County Sheriff Phil Miller advocating the passage of the SPLOST.

Last week Douglas County resident James Quarterman filed a law suit in the Douglas County Superior Court accusing public officials of law violations and claiming they threaten and intimidated voters to vote for the SPLOST or have their property taxes increased.

The SPLOST/Bond referendum passed by only 32 votes. The vote count was 3,918 yes votes and 3,886 no votes.