SPECIALIZED AND PREFERENTIAL ASSESSMENT PROGRAMS
The following is a brief overview of special assessment programs available. Please contact the Gilmer County Tax Assessor's Office for detailed information for these programs.
CONSERVATION USE PROPERTY
Conservation Use Application
Bona fide agricultural property can be assessed at its current use rather than the fair market value. Property that qualifies for this special assessment must be maintained in a current use for a period of ten years.
PREFERENTIAL AGRICULTURAL PROPERTY
Bona fide agricultural property can be assessed at 75% of the assessment of other property. This means that this type of property is assessed at 30% of fair market value rather than 40%. Property that qualifies for this special assessment must be maintained in its current use for a period of ten years.
ENVIRONMENTALLY SENSITIVE PROPERTY
Property can be assessed at its current use value rather than the fair market value when the property is maintained in its natural condition and meets the requirements set by the Department of Natural Resources. Property that qualifies for this special assessment must be maintained in the current use for a period of ten years.
RESIDENTIAL TRANSITIONAL PROPERTY
Property can be assessed at its current use value, rather than fair market value, when it is used for residential purposes but located in an area that is changing to, or being developed for, a use other than residential.
Historic property that qualifies for listing on the Georgia or National Register of Historic Places may qualify for preferential assessment. The preferential assessment shall extend to the building or structure, the real property on which the building or structure is located, and not more than two acres surrounding the building or structure. The real property receiving preferential assessment may not be changed for a period of nine years. Property under this special program must be certified by the Department of Natural Resources as rehabilitated historic property or landmark historic property.
REHABILITATED HISTORIC PROPERTY
Rehabilitated historic property may qualify for preferential assessment where the rehabilitation has increased the fair market value by not less than 50% or, if income producing property, the fair market value has increased by not less than 100% or, real property that is primarily residential but partially income producing, the fair market value has not increased by not less than 75%.
LANDMARK HISTORIC PROPERTY
Landmark historic property may qualify for preferential assessment. The property must be registered on the National or Georgia Register of Historic Places and be certified by the Georgia Department of Natural Resources. Property must have been certified by a local government as Landmark Historic property having exceptional historic, architectural, or cultural significance pursuant to a local preservation ordinance. Preferential assessment applies only to the qualified building, the property on which it is located and no more than two acres of real property surrounding the building. The required local ordinance may provide for inclusion of income-producing real property, non-income producing property or combination thereof.
Property which qualifies for participation in the State's Hazardous Site Reuse and Redevelopment Program and which has been designated as such by the Environmental Protection Division of the Department of Natural Resources may qualify for preferential assessment. This special program provides for the preferential assessment of environmental and contaminated property by freezing the value for ten years as an incentive for developers to clean up the property and return it to the tax rolls. It also allows an eligible owner to recoup the eligible costs associated with the cleanup of this type of property against their tax liability.