The Carroll County Tax Assessors is aware that that there are still 600 2016 appeals that are being forwarded onto the Board of Equalization. Those hearings have not been held yet. The 2017 assessment notices have been mailed using the 2016 values. No new notice will be mailed after the 2016 appeal is settled. If you wish to file an appeal on the 2017 assessment notice, you may do so by August 3, 2017. Be aware when you do that the appeal process begins again for 2017 tax year. We hope this clears up any confusion on how the process works. If you have questions, please call our office 770-830-5812. PROPERTY REVIEWS TO COMMERCIAL AND INDUSTRIAL WILL BEGIN September 20, 2016
Beginning Sept. 20, 2016 Appraisers from GMASS, the Assessor's office commercial contractor, will begin conducting property reviews in Carroll County. These field reviews are required by Georgia law to be conducted every 3 - 4 years to ensure that property descriptions, construction and amenities are properly recorded.
The appraisers will wear company logo shirts with the name of GMASS on them. They will have Carroll County identification badges. They will be driving a vehicle with a Carroll County decal on them and they will have business cards.
Residential field reviews will be ongoing as well. Employees from the Assessor's Office will have badges, and will have Carroll county shirts for identification. They will also be in County vehicles marked accordingly. If a resident is at home when the appraisers visit, they will verify the property information that the County has on file. They will not enter the residence unless invited in to view changes to the property information. They will conduct an outside inspection of all residences and all out buildings on the property. These field reviews are required by Georgia law to be conducted every 3 - 4 years to ensure that property descriptions, construction and amenities are properly recorded.
If a resident is not at home when the appraisers visit, they will conduct an outside inspection and leave a card/door hanger informing the resident that they were there. The appraisers will not go through/over a locked gate. If a resident has a locked gate, the resident is asked to call the Carroll County Appraisal Department at 770-830-5812 to schedule an appointment to meet the appraiser on site.
Residents with questions are asked to call 770-830-5812.
This notice is being given in accordance with O.C.G.A 48-5-264.1
O.C.G.A. 48-5-311 (e) Appeal (3) (B) In any county in which the number of appeals exceeds a number equal to or greater than 3 percent of the total number of parcels in the county or the sum of the current assessed value of the parcels under appeal is equal to or greater than 3 percent of the gross tax digest of the county, the county board of tax assessors shall be granted an additional 180 day period to make its determination and notify the taxpayer. The county board of tax assessors shall notify each affected taxpayer of the additional 180 day review period provided in this subparagraph by mail or electronic communication, including posting notice on the website of the county board of tax assessors if such website is available.According to O.C.G.A. 48-5-311 (e) Appeal (3) (B), the 2016 appeals exceeded the 3 percent of total number of parcels. The Carroll County Board of Tax Assessor's office has been granted an additional 180 days to work the appeals. This will be 360 days to work the 2016 appeals from the date that we received them.
Important Information for Carroll County Tax Payers
The 2016 Digest has been certified by the DOR
Board of Tax Assessors & Appraisal Office
Questions about property appraisal and assessment in Carroll County are not uncommon. We are happy to provide this powerful new information source.
We pride ourselves on providing excellent service to the taxpayers and citizens of Carroll County. Should you need additional information not provided here, please feel free to call or fax our office at the numbers below. Our office hours are 8 AM - 5 PM, Monday - Friday.
Office address......423 College St., Carrollton, Ga. Room 408
Mailing address.....P.O. Box 338, Carrollton, Ga. 30112
Map Room Phone.....770-830-5820
BOARD OF TAX ASSESSORS
Board members are appointed to a six-year term by the Carroll County Board of Commissioners and operate autonomously. A chairman and secretary are elected on an annual basis. The Board of Assessors hires a chief appraiser to administer the functions of property appraisal and assessment administration.
Members of the Board of Assessors may be reached by calling our office. Please remember they serve on a part-time citizens board and may not be available. Please be assured they will return your call if you leave a message with their secretary.
Current Board of Assessor Members:WHAT IS THE ROLE OF THE TAX COMMISSIONER?
Ed Federer, Chair
Secretary to the Board of Assessors
The tax commissioner does not assess property or set millage rates. The tax commissioner prepares and mails the tax bills and collects the taxes based on the values provided by the Board of Assessors. Questions regarding bill calculations, return mail, late payments, interest, etc. should be directed to the tax commissioner at 770-830-5843. firstname.lastname@example.org
PROPERTY TAX ADMINISTRATION
The Chief Appraiser and appraisal staff are charged with the annual valuation of all property in Carroll County (real estate and personal). Georgia law requires that all property be appraised at "fair market value." This is generally accepted as the value paid by the purchaser, when neither the seller nor the purchaser is under any duress to buy or sell. Analysis of these sales form the basis for the valuation of similar properties.
Georgia law requires that your property be assessed for tax purposes at 40% of the appraised value. This is why it is always important for you to be aware of the value the tax assessors have placed on your property.
A large portion of the operating revenue needed for Carroll County comes from the taxation of privately held property. The Carroll County Board of Commissioners, the Carroll County Board of Education and cities within the county set millage rates each year based on their budgetary needs. The millage rate is then multiplied against the assessed value of your property (less any exemptions) to determine the amount of taxes you owe.
REAL ESTATE PROPERTY TAX RETURNS
Effective 1996 real estate property tax returns are received in the tax assessors office. You are required to file a return if there has been any change in your property (additions, deletions, change in acreage, etc.). You may also file a return if you feel the value placed on your property does not reflect "fair market value". In late spring you will receive an assessment change notice showing the current value of the Board of Assessors. If you do not agree with that value, you will have 45 days from the date of mailing to file an appeal. Appeal instructions will be on the notice. All returns must be filed between January 1 and April 1. All returns must be POSTMARKED by the post office no later than April 1.
Download PT-50R -- Real Estate Property Tax Return
PERSONAL PROPERTY TAX RETURNS
Notice: inventory must still be reported!
Georgia law requires that all tangible personal property be assessed at "fair market value". This includes, but is not limited to, boats, other marine equipment, airplanes, agricultural equipment (if taxpayer files a Schedule F with their federal income tax return) and all business equipment, furniture, fixtures, supplies and inventory with a total Fair Market Value of $7,501 or more.
Some businesses may be eligible for Freeport Exemption on their inventory. Carroll County allows 100% Freeport Exemption on eligible inventory. This is NOT an automatic exemption. It must be applied for each year. Rules applicable are very specific, but generally include:
1. Raw materials and goods in the process of manufacture or production.
Should the Board of Assessors make a change in the value that you have returned for your tangible personal property, you will receive an "assessment change notice" showing the changed value. If you do not agree with this value, you will have 45 days from the mailing date to file an appeal with our office. Instructions for filing an appeal will be included with the notice.
If you plan to move a mobile home into Carroll County from another county
state, in addition to meeting all requirements of the permit office, you
also show evidence that all taxes are current on your mobile home. Taxes
due where the home is physically located on January 1. Moving a mobile
without a permit is a code violation and subject to citation and fines.
same criteria must also be met to move a mobile home from one location to
another within Carroll County. Call the Community Development Office
in Carroll County at 770-830-5861 for further information on
relocating a mobile home.
S1-Must own and occupy as legal residence on January 1 of the application year.
S2-Must own and occupy as legal residence on January 1 of the application year.
S4-Must own, occupy and be 65 YEARS OLD as legal residence on January 1 of the application year.
S5-Must qualify for S1 exemption. Any veteran who is a citizen and a resident of this state who was discharged under honorable conditions and who has been adjudicated by the United States Dept. of Veteran's Affairs as having a service related disability that renders such veteran as being 100% totally disabled or as being less that 100% totally disabled but is compensated at the 100% level due to individual employability or is entitled to receive a statutory award from the United States Dept. of Veterans Affairs. Any disabled veteran qualifying for the homestead exemption, shall file a letter from the Dept. of Veterans Affairs or the Dept. of Veterans Service stating the eligibility for such housing assistance.
Download Homestead Exemption Application
What is the Board of Equalization?
The Board of Equalization is a three- member board with three alternates selected by the Carroll County Grand Jury to hear assessment disputes. This is an independent board and is not connected with the Board of Assessors or the appraisal staff. The Board of Equalization is required to make decisions on the facts and information presented at the hearing. Once the board has made a decision, the taxpayer and the assessors office must either accept that decision or appeal on to Superior Court.