Board of Assessor’s
Appling County
69 Tippins St. Suite 101
Baxley, GA 31513
PH:(912) 367-8108
General Information
Ad valorem tax, more commonly known as property tax, is a large source of revenue for
governments in Georgia. The basis for ad valorem taxation is the fair market value of the
property, which is established January 1st of each year. The tax is levied on the assessed value
of the property which, by law, is established at 40% of the fair market value. The amount of
tax is determined by the tax rate (mill rate) levied by various entities (one mill is equal to
$1.00 for each $1,000 of assessed value or .001).
Several distinct entities are involved in the ad valorem tax process:
The County Board of Equalization, appointed by the Grand Jury, is the body charged by law
with hearing and adjudicating administrative appeals to property values and assessments made
by the board of tax assessors (Note: An arbitration method of appeal is available to the
taxpayer in lieu of an appeal to the board of equalization at the option of the taxpayer at the
time the appeal is filed).
The Board of County Commissioners (or the sole Commissioner in some counties), an elected
body, establishes the budget for the county government operations each year, and levies the
mill rate necessary to fund the portions of the budget to be paid for by ad valorem tax.
The County Board of Education, an elected body, establishes the annual budget for school
purposes and then recommends their mill rate, which, with very few exceptions, must be
levied for the school board by the county commissioner(s).
The State Revenue Commissioner exercises general oversight of the entire ad valorem tax
process. In addition, the State levies ad valorem tax each year in an amount, which cannot
exceed one-fourth of one mill (.00025).For additional information:
http://dor.georgia.gov/
FORMS
Please remember all forms must be filed with the County Assessors Office by the deadlines
stated in the detailed information listed on this site. The Board of Assessors does not have the
authority to relieve penalties or grant extensions for filing.
TAX RETURNS
Taxpayers are required to file at least an initial tax return for taxable property (both real and
personal property) owned on January 1 of the tax year. In Appling County, the time for filing
returns is January 1 through April 1. These returns are filed with the Tax Assessors office and
forms are available in that office. The tax return is a listing of property owned by the taxpayer
and the taxpayer's declaration of the value of the property.
Once the initial tax return is filed, the law provides for an automatic renewal of that return
each succeeding year at the value finally determined for the preceding year. The taxpayer is
required to file a new return only as additional property is acquired, improvements are made to
existing property, or other changes occur. A new return, filed during the return period, may
also be made by the taxpayer to declare a different value from the existing value where the
taxpayer is dissatisfied with the current value placed on the property by the Board of Tax
Assessors. This serves the purpose of establishing the taxpayer's appeal rights if the Board of
Tax Assessors change the declared value again.
TAX ASSESSMENT NOTICES
All Appling County property owners will be receiving Tax Assessment Notices during May.
These notices indicate the value placed on your property by the Board of Tax Assessors and
are intended to reflect the current property values as determined by recent sales.
In addition to the property value, the Assessment Notice will include an estimated tax bill. This
estimate is based on last year's millage rates. This is NOT a tax bill, nor is it an accurate
indicator of your tax bill. Neither the county nor the school board has adopted their budgets or
set their millage rates - this typically takes place in September. This estimated tax is NOT
something you need to pay at this time.
These notices are mailed out for three reasons: 1) the Georgia Department of Revenue requires
that all property be assessed at 40% of the market value, 2) state law requires assessment
notices be mailed to all property owners every year, and 3) (most importantly) this provides
the property owner an opportunity to address any errors in the property assessment records.
If you believe your assessment is not correct (incorrect value or information), you are
encouraged to appeal this to the Board of Tax Assessors, 69 Tippins St., Ste101, Baxley, GA
31513. Detailed information concerning how to file an appeal is available at: “How do I appeal
my property tax assessment?”
All appeals must be received in the Appling County Board of Tax Assessors office by the
deadline indicated on the Tax Assessment Notice. If you have any questions concerning the
information included on your assessment notice, please call the Appling County Tax Assessors
office (912-367-8108).
Our office is open to the public from 8:00 AM until 5:00 PM, Monday through Friday.
NOTE: The Appling County Tax Assessors will be out working various areas of the county as
part of their review process. This is to verify our records are correct by identifying and
measuring any improvement buildings on the property. The areas being reviewed in the
upcoming month(s) are as followed:
Along with reviewing properties, the Assessors will be looking at Permits, Sales and Exempt
Properties. The appraisers will leave a door hanger to let you know they have been to your
property if no occupant answers the door. The appraiser may also leave a note to contact them
if they need additional information or access to certain areas on your property. If you have any
questions please contact our office at 912-367-8108
ASSESSMENT APPEALS
The county board of tax assessors must send an annual assessment notice which gives the
taxpayer information on filing an appeal on real property (such as land and buildings affixed to
the land). If the county board of tax assessors disagrees with the taxpayer's return on personal
property (such as airplanes, boats or business equipment and inventory), the board must send
an assessment notice which gives the taxpayer information on filing an appeal. Upon receipt of
this notice, the property owner desiring to appeal the change in value must do so within 45
days of the date of the notice. The appeal is filed with the Board of Tax Assessors, which
reviews the appeal filed and informs the taxpayer of its decision. If the Board of Tax Assessors
makes no changes, the appeal is automatically forwarded to the County Board of Equalization.
A hearing is scheduled, conducted and the Board of Equalization renders its decision. If the
taxpayer is still dissatisfied with the decision, an appeal to Superior Court may be made.
In lieu of an administrative appeal with the Board of Equalization, an arbitration method of
appeal is also available to the taxpayer. The Board of Tax Assessors can provide details
regarding this procedure.
The assessment appeal may be made on the basis of taxability of the property, the value placed
upon the property, or the uniformity of that value when compared to other similar properties in
the county. The appeal must be filed within the applicable time period and cannot be filed after
that time. Additionally, the appeal should not be based on any complaint regarding the amount
of taxes levied on the property.
For more information on the Appeals Process please go to:
https://dor.georgia.gov/property-tax-appeals
