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Tax Assessors - Real Property
1. 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.
The Hall County Property Appraisal and Assessment Administration determines your property value. This responsibility is managed by the Chief Appraiser, under the supervision of the Board of Tax Assessors. 3. Who appoints the Board of Tax Assessors? The members of the Board of Tax Assessors are appointed by the Hall County Board of Commissioners. 4. How can I contact the Board of Tax Assessors? You can contact the Hall County Tax Assessors by telephone at (770) 531-6720. 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 an Assessor will return your call as soon as possible. 5. 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.
The Chief Appraiser is appointed by the Board of Tax Assessors. Tax Assessors are governed by state law and provisions of the Georgia Constitution.
If you feel the laws governing taxation can be improved, you may contact your State representative(s)/legislator(s) to discuss your concerns and suggestions.
No.
The main duty of the Tax Commissioner is to collect taxes as assessed through application of the ad valorem process.
Your tax amount is calculated using a combination of your property value and the millage rate.
Here is an example calculation that illustrates the process: Market value $100,000
The tax digest is the sum of all the assessed values, after exemptions, of properties to be taxed within a particular jurisdiction.
We use three approaches in appraising your property: The sales comparison — based on sales prices of comparable properties The cost approach — based on the estimated costs of replacement or reproduction of structures, less accumulated depreciation, plus land value The income capitalization process — based on how investors put prices on investment properties. 15. What is the difference between sales price and market value? "Market value" is a theoretical notion of what a knowledgeable buyer would pay a willing seller in a normal market. "Sales price" is a historical fact from a particular transaction which may or may not reflect the conditions of a normal market.
The assessment percentage is 40% of market, and is set according to the laws of Georgia.
Yes. The tax rate is the product of two items — the assessed value and the mill rate; a change in either can impact your tax bill.
A change in your assessed value or the loss of an exemption could produce a tax increase for you. The millage rate alone does not constitute "taxes."
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.
Millage rates are set by the School Board, the county governing authority, and any other taxing authorities in whose jurisdiction your property is located.
Yes. This is known as a homestead exemption. Applications for homestead exemptions in Hall County are accepted between January 1st and March 1st each year. Failure to file constitutes your waiver of the exemption for that year.
Yes. There are several special exemptions which are on file in the Tax Commissioner's office. You can also go to our exemptions information page for additional information and points of contact. None. The law does not provide grace periods.
Yes, provided you have appeal rights for any given year. The grounds
for appeal are: Value
The Board of Tax Assessors
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. We invite you to provide transaction information and photographs of similar properties that have sold recently.
No. Budgets are the focus of other departments. The State of Georgia evaluates our department and its tax digest for accuracy and conducts statistical sample tests. The objective of our office is to get our total assessed value right when the State reviews us. Failure to meet State standards for accuracy can result in penalties for our office.
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.
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. 30. What are the costs for a Superior Court appeal? A Superior Court appeal requires a $67.50 filing fee.
Under a recent State law, the Board of Tax Assessors cannot alter the result of the Board of Equalization or Court for two years, without an on-site inspection of the property.
The county portion of your tax bill is reduced. Not everyone receives
the same reduction. And, homesteaded properties receive the most
reduction.
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