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We have developed a list of the questions taxpayers most frequently
ask us and provide it here for you to use whenever you have a question
about personal property valuation and taxation in Hall County. Click
on the question you have, and you will be taken directly to the answer.
If you cannot find your particular question on this list, please feel
free to give us a call, and we will be glad to help. Our number is
listed on the contacts page.
- What is the meaning of ad valorem property taxes?
- Who determines the value of my personal property
(business machinery, equipment, furniture, inventory, boats, aircraft) for tax purposes?
- Who appoints the Board of Tax Assessors?
- How can I contact the Board of Tax Assessors?
- What control does the Board of Commissioners have
over this office?
- Who appoints the Personal Property Auditor/Supervisor?
- What level of laws govern the Tax Assessors?
- Does the Tax Commissioner report to or control
the Tax Assessors?
- What is the main duty of the Tax Commissioner
in the ad valorem taxation process?
- What determines an individual property tax amount?
- What is the arithmetic of the process?
- What is the meaning of the term "tax digest?"
- What are the steps used by the Assessors when
appraising my property?
- What is the assessment value in Georgia, and
who sets it?
- What constitutes a millage rate?
- Who sets these rates?
- I own a business. Are there any exemptions I
may qualify for?
- What is the Freeport Exemption?
- Can a business file for a Freeport Exemption
at any time?
- I missed my deadline for filing a Freeport Exemption
request. Can I have an extension?
- What latitude does the Board have to extend deadlines
for filing Freeport or Homestead exemptions?
- I disagree with my appraised value. Are there
any avenues for appeal?
- What are my responsibilities, obligations, and
procedures for an appeal?
- What is the Board of Equalization and are there
any costs for their services?
- What is arbitration and are there any costs to
me as an appellant?
- What are the costs for a Superior Court appeal?
- What is the meaning of ad valorem property
taxes?
Ad Valorem is Latin for "according to value," and is
thought to be a fair basis for collecting taxes because the tax
is proportional to your ability to pay and the benefits you gain
from the services the county provides. It is a local tax that
reflects local budget priorities.
- Who determines the value of my personal property
(business machinery, equipment, furniture, inventory, boats, aircraft) for tax purposes?
The Hall County Personal Property Division determines your property value. This responsibility is managed
by the Personal Property Auditor/Supervisor, under the supervision
of the Chief Appraiser and the Board of Tax Assessors.
- Who appoints the Board of Tax Assessors?
The members of the Board of Tax Assessors are appointed by the
Hall County Board of Commissioners.
- How can I contact the Board of Tax Assessors?
You can contact the Tax Assessors by telephone at (770) 531-6749
or by mail at:
Hall County Board of Tax Assessors
Personal Property Department
P.O. Box 1780
Gainesville, GA 30503
Offices located at:
300 Henry Ward Way
Suite 203
Gainesville, GA 30501
If you contact the office by telephone, please remember that the
Assessors are members of a part-time citizens board, and may not
be available. You may have to leave a message, but please rest
assured that your call will be returned as soon as possible.
- What control does the Board of Commissioners
have over this office?
None, with the exception that the Board of Commissioners retains
budgetary control over this office.
- Who appoints the Personal Property Auditor/Supervisor?
The Personal Property Auditor/Supervisor is hired by the Board of
Tax Assessors.
- What level of laws governs the Tax Assessors?
Tax Assessors are governed by state law and provisions of the
Georgia Constitution.
- Does the Tax Commissioner report to or control
the Tax Assessors?
No.
- What is the main duty of the Tax Commissioner
in the ad valorem taxation process?
The main duty of the Tax Commissioner is to collect taxes as assessed
through application of the ad valorem process.
- What determines an individual property tax
amount?
Your tax amount is calculated using a combination of your property
value and the millage rate.
- What is the arithmetic of the process?
Here is an example calculation that illustrates the process:
| Market value |
$100,000 |
| x assessment ratio |
(40%) 0.40 |
| = assessed value |
$40,000 |
| - exemptions |
$10,000 |
| = taxable assessed value |
$30,000 |
| x mil rate |
0.041 |
| = your tax bill |
$1,230 |
- What is the meaning of the term "tax
digest?"
The tax digest is the sum of all the assessed values, after exemptions,
of properties to be taxed within a particular jurisdiction.
- What steps do the Tax Assessors use when they
appraise my property?
We use three approaches in appraising your property:
- The sales comparison - based on sales prices of comparable
properties in accordance with O.C.G.A. 48-5-1 & 48-5-2
- The cost approach - based on the estimated costs of replacement
or reproduction less accumulated depreciation.
- The income capitalization process - based on income the
personal property produces.
- What is the assessment percentage in Georgia
and who sets it?
The assessment percentage is 40% of market, and is set according
to the laws of Georgia.
- What constitutes a millage rate?
The millage rate is calculated by dividing the total amount of
money to be raised through property taxes by the total value of
the tax digest.
- Who sets the millage rates?
Millage rates are set by the School Board, the county governing
authority, and any other taxing authorities in whose jurisdiction
your property is located.
- I own a business. Are there any exemptions
I may qualify for?
Yes. See the list of exempt personal property under Exemptions.
- What is the Freeport Exemption?
This is a local exemption on business inventory that must be approved
by the electorate of any county or municipality. Hall County gives
a 100%
exemption on qualifying inventories. Cities of Gainesville, Buford,
Flowery Branch, and Oakwood give 100% as well.
- Can a business file for a Freeport Exemption
at any time?
No. You must file for this exemption between January 1st and March
1st, as provided for by law to receive the full exemption. Application
may be filed by June 1 to obtain a partial exemption.
- I missed my filing deadline for filing a Freeport
Exemption request. Can I have an extension?
No. The law does not provide for extending filing deadlines.
- What latitude does the Board have to extend
deadlines for filing exemption requests?
None. The law does not provide grace periods.
- I disagree with my appraised value. Are there
any avenues for appeal?
Yes, provided you have appeal rights for any given year. The grounds
for appeal are:
- Value
- Taxability
- Equalization
The avenues available to you for appeal are:
- The Board of Tax Assessors
- The Board of Equalization or Arbitration
- Superior Court
- What are my responsibilities,
obligations, and procedures for an appeal?
Appeals may be started in response to assessment change notices
generated by the Property Appraisal and Assessment Administration
office. You can file a return between January 1st and March 1st
declaring your opinion of value, or the Tax Assessors may reappraise
your property. Either of these actions will result in an Assessment
Change Notice. Once you receive a change notice, you must respond
before the deadline included in the notice.
- What is the Board of Equalization,
and are there any costs for their services?
The Board of Equalization is a body selected and appointed by
the Grand Jury, and is composed of citizens who are eligible to
serve on a grand jury. There are no costs to you for using their
services in an appeal.
- What is Arbitration, and
are there any costs to me as an appellant?
Arbitration is an option that you may use as an alternative to
having an appeal heard by the Board of Equalization. Each side
in an appeal must select and bear the cost of an arbitrator, as
well as half the cost for a third arbitrator.
- What are the costs for filing
a Superior Court appeal?
The Hall County Superior Court filing fee cost may be obtained
by calling 770/531-7025.
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