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 Tax Commissioner, an office established by the Constitution and elected in all counties except two, is the official responsible for receiving tax returns filed by taxpayers; receiving and processing applications for homestead exemptions; serving as agent of the State Revenue Commissioner for the registration of motor vehicles; and performing all functions related to billing, collecting, disbursing, and accounting for ad valorem taxes collected in the county. In Monroe County, the tax assessors have been lawfully delegated with receiving tax returns.

The County Board of Tax Assessors, appointed for fixed terms by the county commissioner(s) in all counties except one, is responsible for determining taxability, value and equalization of all assessments within the county. The County Board of Tax Assessors notifies taxpayers when changes are made to the value of the property; receive and review all appeals filed; and ensures that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer.

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. For additional information:
http://www.dor.ga.gov/

TAX RETURNS

A Taxpayer's Return of Real of Property may be completed and must be filed no later than April 1 of each year (GA Code 48-5-18). Essentially, this form gives the property owner the opportunity to declare/state the value of their property for the current year. The Assessor's Office then uses these Returns to assist in the valuation of property for that current year. The Notice of Value Change (also known as Assessment Notice) is mailed notifying the property owner of the value placed by the Assessor's Office. The tentative period for mailing Notice of Value Changes for Monroe County is typically some time from the last week of May until early June. The Notice will also specifically state the time frame (45 days) for disagreeing with Assessor's value and an outline of the steps to file an appeal of the value. Tax bills are usually mailed by the Monroe County Tax Commissioner in October of each year and are due in 60 days. To complete the form, include the Map and Parcel Identification number (also known as map code) and a brief Description of Property (property address is fine or if property does not have an address assigned a short legal description). Monroe County does not use the Account Number field, and the Tax District is not necessary. The current year owner information should be completed to verify our owner information and mailing address. Also helpful is including a daytime phone number in case there is a question concerning the completion of the form. The Fair Market Value Information can be the total value of the property. It is not necessary to separate land & building values. The previous year would be the 2022 valuation and the current year would be the value the owner places on the property for the 2023 tax digest. Read the oath, then sign and date. To be valid, ALL RETURNS MUST HAVE A CURRENT YEAR TAXPAYER 100% STATED FAIR MARKET VALUE AND MUST BE SIGNED. Upon completion return to the Monroe County Tax Commissioner's Office.

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