Welcome to the Muscogee County Board of Assessor's Website
The Board of Tax Assessors (BTA) is an autonomous board whose members are appointed by the Board of Commission to staggered six year terms, have specific responsibilities, and employ the Chief Appraiser who is responsible for the operation and functioning of the county property appraisal staff as per the Official Code of Georgia (OCGA) 48-5-290,264, & 299.
The Board of Tax Assessors is Responsible for ensuring that all taxable property within the county is filed and assessed for taxes at its fair market value; and that taxpayers shall pay, as nearly as possible, only their proportionate share of taxes (termed equalization) as per OCGA 48-5-306. The BTA is to maintain all tax records and maps for the county including, but not limited to, the mapping, platting, cataloging, and indexing of all real and personal property in the county as per OCGA 48-5-263. Further the BTA shall provide for the training of new appraisers and the continuing education of experienced appraisers as per OCGA 48-5-263,267, & 268.
The county appraisal staff, as required by law, is responsible for the appraisal for tax purposes of all taxable property, real and personal, that the county board of assessors is required to assess. These appraisals shall be made in the manner and at the times required by law. The county appraisal staff shall be responsible for the proper maintenance of all tax records and maps for the county in a proper and current condition, and the staff shall have custody of such records. The county appraisal staff shall be responsible for preparing annual assessments on all property required to be assessed by the board of assessors. Such assessments shall conform to the requirements of law and shall be turned over to the board of assessors for approval on the date requested by the board of assessors. The county appraisal staff shall prepare annual appraisals on all tax exempt property in the county and shall submit such appraisals to the board of assessors. Each county appraisal staff member shall successfully complete at least 40 hours of training courses prepared and offered by the State Revenue Commissioner during each 2 years of tenure as staff appraiser.