FILING ACTIVITY NOTIFICATION SYSTEM (FANS)

The Jefferson County Superior Court Clerk’s Office, in conjunction with the Georgia Superior Court Clerks’ Cooperative Authority (GSCCCA), is pleased to offer the Filing Activity Notification System, FANS, providing Georgia citizens with a tool to monitor activity regarding their property and records. The Filing Activity Notification System (FANS) is designed to offer individuals the ability to receive notifications when certain real estate and personal property records are filed, indexed, and transmitted by Clerks of Superior Court throughout the state of Georgia.

FANS is a free, voluntary, opt-in program that can be used to send electronic notifications of filing activity to individuals who sign up to use the system.

To get started, go to https://fans.gsccca.org and follow the prompts. If you have any questions or concerns regarding FANS, please contact the Georgia Superior Court Clerks’ Cooperative Authority customer support at 1-800-304-5174 or Anne Durden, Clerk of Jefferson County Superior Court, at 478-625-7922.

We hope you find this service to be beneficial as the Jefferson County Superior Court Clerk’s office continues to explore and implement new ways to improve services for the citizens of Jefferson County.

Ad Valorem Tax Process

Ad valorem tax, more commonly known as property tax, is a large source of revenue for local governments in Georgia. The basis for ad valorem taxation is the fair market value of the property, which is established as of January 1 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 unless otherwise specified by law. Fair market value, means "the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm's length, bona fide sale. " 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 State Revenue Commissioner is responsible for examining the tax digests of counties in Georgia in order to determine that property is assessed uniformly and equally between and within the counties (O.C.G.A. 48-5-340). In addition, the State levies ad valorem tax each year in an amount .00005. This amount will be absolete in tax year 2016.
• The Jefferson County Board of Tax Assessors, appointed for fixed terms by the county commissioners, is responsible for the appraisal, assessment, and the equalization of all assessments within the county. They notify taxpayers when changes are made to the value of property, receive and review all appeals filed, and insure that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer.
• The Jefferson 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 Jefferson County Board of Commissioners establishes the annual budget for county government operations and levies the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.
• The Jefferson County Board of Education, an elected body, establishes the annual budget for school purposes and adopts the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.
• The Jefferson County Tax Commissioner, an elected office established by the Constitution, is the official responsible for performing all functions related to billing, collecting, accounting for and disbursing ad valorem taxes collected in this county. The Tax Commissioner also serves as an agent of the State Revenue Commissioner for the registration of motor vehicles. The Tax Commissioner does not set value or the millage rates.

Tax Bills

Generally, Jefferson County property taxes are due by November 15. Mobile/modular homes are due May 1 of each year and motor vehicles are due based on the owners' birthday. After the due date, for real estate and business personal property, a penalty of 10% will apply to all taxes that are not paid within 90 days of the deadline, however, homesteaded property with a tax liability of less than $500 does not receive the 90-day penalty. If the property taxes remain unpaid, the tax commissioner has the right and responsibility to levy on the property for non-payment. Of course we consider this a last resort for tax collection and prefer to use other collection methods.

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 that tax year. The tax return is a listing of the property owned by the taxpayer and the taxpayer's declaration of the value of their property.

Personal property tax returns (PT-50p) are to be filed annually with the Board of Assessors without regard to change in value or use. Note: If you no longer own the listed items, you must contact the Tax Assessors office or you will be taxed on it.

Property tax returns must be filed with the Board of Tax Assessors between January 1 and April 1 of each year. After the taxpayer has filed the initial tax return for real property, the law provides for an automatic renewal of that return each succeeding year at the value determined for the preceding year and 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. Personal property tax returns are required to be filed each year.

After the taxpayer has filed the initial tax return for real property, the law provides for an automatic renewal of that return each succeeding year at the value determined for the preceding year and 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. Personal property tax returns are required to be filed each year.

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 initiates the taxpayer's appeal process if the declared value is not accepted by the Board of Tax Assessors.

Assessment Appeals

When the Board of Tax Assessors changes the value of property from the value in place for the preceding year or from the value that was returned by the taxpayer for the current year, a notice of that change must be sent to the property owner. The property owner desiring to appeal the change in value must do so within 45 days of the date of mailing of this assessment notice. The assessment appeal may be made on the basis of the 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. Additionally, the appeal should not be based on any complaint about the amount of taxes levied on the property.

The appeal is filed with the Board of Tax Assessors who again reviews their valuation and the appeal filed and informs the taxpayer of its decision. If the taxpayer remains dissatisfied, the appeal is forwarded to the County Board of Equalization. A hearing is scheduled and 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.

Homestead Exemptions

Homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners. The exemptions apply to homestead property owned by the taxpayer and occupied as his or her legal residence – some exceptions to this rule apply and your Tax Commissioner can explain them to you. Homestead exemptions are deducted from the assessed value of the qualifying property (40% of the fair market value). Then, the millage rate is applied to arrive at the amount of ad valorem tax due.

To receive the benefit of the homestead exemption, the taxpayer must file an initial application. The application is filed with the Jefferson County Tax Assessor's Office. First time homeowners need to bring a copy of their warranty deed to insure their application is filed correctly. With respect to all of the homestead exemptions, the Board of Assessors makes the final determination as to eligibility; however, if the application is denied the taxpayer must be notified and an appeal procedure is then available to the taxpayer.

Georgia law allows for the year-round filing of homestead applications but the application must be received by April 1 of the year for which the exemption is first claimed by the taxpayer. Homestead applications received after that date will be applied to the next tax year. The deadline for filing an application for a homestead exemption in Jefferson County is April 1. Once granted, the homestead exemption is automatically renewed each year and the taxpayer does not have to apply again unless there is a change of residence, ownership, or the taxpayer seeks to qualify for a different kind of exemption.

Under authority of the State Constitution several different types of homestead exemptions are provided. These are called State Exemptions. In addition, local governments are authorized to provide for increased exemption amounts. These are called Local County Exemptions. The Local County Exemptions supersede the State Exemptions when the Local Exemption amount is greater than the State Exemption amount. The Tax Commissioner's office and Tax Assessor's Office can answer questions regarding the standard exemptions as well as any local exemptions that are in place.

Available Jefferson County Homesteads (these are State & Local exemptions combined):

Standard Homestead Exemptions (S1)

• No income requirements
• Amounts deducted from Assessed Value (40% FMV): State-$2,000; County-$2,000; School-$2,000

• Must be 100% disabled-service connected
• Letter from Veteran Affairs verifying disability
• Unremarried surviving spouse or minor children may also qualify
• Amounts deducted from Assessed Value (40% FMV): State-$109,986; County-$109,986; School-$109,986

• Age 65 and over prior to January 1 of year applied
• Net income cannot exceed $10,000
• Amounts deducted from Assessed Value (40% FMV): State $4,000; County-$4,000; School-$10,000

• Age 62 and over prior to January 1 of year applied
• Gross income from all sources in household cannot exceed $10,000
• No source of income is exempted
• Amounts deducted from Assessed Value (40%FMV): State-$2,000; County-$2,000: School-$10,000 Bond-$10,000

2023 Property Tax Credit

In March of this year Governor Brian Kemp along with the General Assembly of the State of Georgia enacted the Homestead Tax Relief Grant (HTRG) program, in accordance with O.C.G.A §36-89-1. This is a One-Time tax reduction program for all eligible homeowners who have an approved Homestead Exemption in place on their primary place of residence.

Jefferson County property owners will receive the tax relief grant in the form of a $18,000 reduction in the assessed value of their homesteaded property, therefore, the tax reduction amounts will vary amongst property owners.

The Homestead Tax Relief Grant will apply to all millage rates with the exception of:

• Bonds
• Tax Allocation Districts
• Special Service Districts created after December 31, 2004

Please note that Rental Properties and Non-Homesteaded properties will not be eligible for the Tax Relief Grant.

The Homestead Tax Relief Grant (HTRG) will be shown as a line item on the tax bill you receive from your local taxing authority (County, School and/or City) and will be shown as a reduction to your calculated property taxes.

Should you have any questions please contact our office at 478-625-7736, or visit the Department of Revenue website at: https://dor.georgia.gov/2023-property-tax-relief-grant

Specialized and Preferential Assessment Programs

Two general types of specialized or preferential assessment programs are available for certain owners of certain types of property. One of these programs authorizes assessment at 30% rather than 40% of fair market value for certain agricultural properties being used for bona fide agricultural purposes.

The second type of preferential program is the Conservation Use program which provides that certain agricultural property, timber land property, environmentally sensitive property, or residential transitional property is to be valued and assessed for ad valorem tax purposes at its current use value rather than its fair market value.

Each of these specialized or preferential programs requires the property owner to covenant with the Board of Tax Assessors to maintain the property in its qualified use for at least 10 years in order to qualify for the preference. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for either of these programs. These exemptions must be applied for by April of each year.

• Rehabilitated and Landmark Historic Property - Historic property that qualifies for listing on the Georgia 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 Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for this assessment.
• Brownfield Property - 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. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for this assessment.
• Timber - Standing timber is not taxed until sold or harvested, at which time it is taxed based upon 100 percent of its fair market value. This value is then multiplied by the appropriate mill rate to determine the tax amount due.

Rehabilitated and Landmark Historic Property

Historic property that qualifies for listing on the Georgia 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 Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for this assessment.

Brownfield Property

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. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for this assessment.

Timber

Standing timber is not taxed until sold or harvested, at which time it is taxed based upon 100 percent of its fair market value. This value is then multiplied by the appropriate mill rate to determine the tax amount due.

Mobile/Manufactured Home Permits

Owners of mobile homes that are located in Jefferson County on January 1 must pay the ad valorem taxes on the home by May 1 of each year and obtain their location permit at that time. Failure to pay the taxes and obtain the permit will result in a penalty of 10% after the due date, and possible issuance of a citation for appearance in Jefferson County Magistrate's Court or possible sale of the mobile/manufactured home.
Mobile home owners desiring to declare a different value from the existing value on the home must file a tax return with the Board of Tax Assessors between January 1 and March 15th.
For further information regarding property taxation in Georgia please visit the State of Georgia Local Government Services Division website at https://dor.georgia.gov/.