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Board
of Tax Assessors
Janis
Bevill, Chief Appraiser
What We Do | Property Record Cards | Frequently
Asked Questions| Homestead Exemption
Effingham County Board of Tax Assessors
768 HWY 119 South
Annex
Post Office Box 239
Springfield, Georgia 31329
912.754.2125
fax 912.754.9506
jbevill@effinghamcounty.org
If
you attempt to send e-mail to a county e-mail address and it is returned with
"smtp;521 Server does not accept mail", please contact the
information technology department at 912-754-2179 for assistance."
Hours
The office
is open from 8:30 AM to 5:00 PM Monday through Friday.
The following holidays are observed: New Year's Day, Martin Luther King's
Day, Washington's Birthday (Presidents' Day), National Memorial Day,
Independence Day, Labor Day, Columbus' Day, Veterans' Day, Thanksgiving Day,
Friday after Thanksgiving, Christmas Eve, Christmas Day
Location
From
Savannah,
take Highway 21 North to Highway 119 South in Springfield; turn left on
Highway 119. The office is in the Courthouse Annex approximately one mile on
the right.
From
I-16,
take Highway 119 North through Guyton; continue on Highway 119 approximately
5 miles. The Courthouse Annex is on the left.
Special Notice to Tax
Payers:
2008
Property Assessment Notices
Appeal Form
2005
Assessment Notice Explanation on the New Schedules
Questions From Taxpayers About Their Assessment
Notice
Your tax bill
may be lowered if you devote your property to a current use and sign a
10-year promise to keep it in that use.
WHO IS QUALIFIED?
Certain individuals, estates, trusts and family farm corporations
WHAT TYPE PROPERTY MUST I HAVE?
There are specific qualifications but generally any of the following types of
property may be eligible:
• Property devoted to bona fide agricultural or forest production.
• Homes located in an area where land prices are rising because of nearby
commercial development.
• Property classified as “Environmentally Sensitive” by the Department of
Natural Resources.
WHAT MUST I DO?
You must sign a covenant application promising to keep using your property in
the qualifying use for the next 10 years. Your ability to sell or develop it
will be restricted during that time. You can sign up any time between January
1 and April 1, or within the county’s time period for filing property
assessment appeals. If you currently have your property in a “Preferential
Assessment Covenant”, you may switch to a “Current Use Covenant” if it offers
you a better tax advantage.
HOW DO I FIND OUT MORE?
Please contact The Effingham County Board of Tax Assessor’s office for
official information about current use assessment or if you have general
questions concerning this program, you may contact the State of Georgia,
Property Tax Division, Georgia Department of Revenue Homepage.
What We Do
It is the responsibility of the Board of Tax Assessors to make sure that all personal
property and all real property have been returned for taxation at the proper
valuation. It is the duty of the county appraisal staff to make appraisals of
the fair market value of all taxable property; maintain tax records and maps
for the county; prepare annual assessments of taxable property; mail
assessment notices; inspect mobile homes to determine if the proper decal is
displayed; and provide information to the Georgia Department of Revenue as
requested.
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Frequently
Asked Questions
What property is taxable?
All types of property, both real (real estate) and personal (boats, motors,
airplanes, business inventories, machinery and equipment), and mobile homes
are taxable. In Georgia, taxes are based on a January 1 digest with the owner
of record on January 1 being responsible for that year's taxes.
Who sets the Millage Rate?
The mileage rate is set by the governing authority of each entity. The State
sets their mileage rate, the Board of Education sets their mileage rate and
the Board of Commissioners sets the County mileage rate and special fees.
Who
determines the Fair Market Value and Assessed Value of Property?
The Fair Market Value and Assessed Value of Real Estate and Personal Property
are set by the Tax Assessors Office. Mobile Home Assessments are also
determined by the Tax Assessors Office.
How do I appeal my property tax assessment?
Upon receiving a Change of Assessment notice from the Board of Assessors that
a change has been made in a property's value, a taxpayer has 45 days from the
date of the mailing of said notice (same as date in notice) to notify, in
writing, the Board of Assessors that he or she requests an appeal. LATE
APPEALS ARE INVALID. The Board of Assessors reviews the valuation or
valuations, or taxability or uniformity issues in question. The Board of
Assessors may change the value and notify the taxpayer of the change or if
the value is not changed, notify the taxpayer of no change of assessment and
certify the notice of appeal and all necessary papers to the Board of
Equalization. The taxpayer has 21 days to appeal the notice of change of
assessment in writing to the Board of Equalization. The Board of Equalization
upon receipt of an appeal shall set a date and notify the taxpayer, at least
20 days in advance, of the time and place set for the hearing. The taxpayer
or his duly authorized representative and the Board of Assessors or their
duly authorized representative shall both be present at the hearing before
the Board of Equalization. Each party will be given an opportunity to present
his side of the issue. The Board of Equalization shall decide each question
presented by the appeal. Notice of the decision shall be given to each party.
The taxpayer's notice shall be sent by certified mail. The taxpayer or the
Board of Tax Assessors may appeal the decision of the Board of Equalization
to the Superior Court. The appeal by either party must be filed with 30 days
from the date the decision of the Board of Equalization is mailed.
What are the homestead exemptions offered by the State
and county?
The homestead of each resident of the State of Georgia actually occupied as a
residence and homestead on January 1 of the tax year,
may be exempted from certain Ad Valorem Taxation providing the exemption is
returned and claimed in the manner prescribed by law and approved by the
County Board of Assessors.
All exemptions must be filed with the Tax Assessors office between 8:30 AM
and 5:00 PM, Monday through Friday. Application must be filed by March 1 to
apply to current year.
Failure to make application within the prescribed time frame constitutes a
waiver of the exemption for that year. Georgia law does not provide for
extension of time for filing. All exemptions once approved, are automatically
renewed each year until eligibility changes.
HOMESTEAD
EXEMPTIONS IN EFFINGHAM COUNTY
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Code
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Exemption
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County
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County
|
School
|
School
|
State
|
Age
|
Other
|
Net
|
Fed.
Adj.
|
|
|
|
|
Type
|
Gen.
|
Bond
|
Gen.
|
Bond
|
|
|
|
Income
|
Gross
|
|
|
|
S1
|
Regular
|
4,000
|
-0-
|
2,000
|
-0-
|
2,000
|
|
|
|
|
|
|
|
SC /
L10
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Age
65
|
4,000
|
-0-
|
12,000
|
|
100%
on
Home
& 10AC
2,000
on balance
|
65
|
|
No
requirement
<10,000
|
|
|
|
|
S3 /
L12
|
Elderly
- Age 62
|
4,000
|
-0-
|
20,000
|
20,000
|
2,000
|
62
|
|
|
|
S4 /
L13
|
Elderly
- Age 65
|
6,000
|
4,000
|
20,000
|
20,000
|
100%
on Home & 10AC 4,000 on balance
|
65
|
|
<10,000
|
|
|
|
|
S5
|
100
% Disabled Veterans
Un-remarried
spouse
|
50,000
|
50,000
|
50,000
|
50,000
|
50,000
|
|
100%
disability
Un-remarried
|
|
|
|
|
|
SD
|
Age
65 100% Disable Veteran; Un-remarried Surviving Spouse Disabled veteran
|
50,000
|
50,000
|
50,000
|
50,000
|
100%
on Home & 10AC
50,000
on balance
|
65
|
un-remarried
un-remarried
|
|
|
|
|
|
SS
|
Surviving
Spouse US Service member killed in action
|
50,000
|
50,000
|
50,000
|
50,000
|
50,000
|
|
un-remarried
|
|
|
SE
|
Age
65 Un-remarried Spouse
US
Service Killed in action
|
50,000
|
50,000
|
50,000
|
50,000
|
100%
on home & 10AC
50,000
on balance
|
65
|
un-remarried
|
|
|
SG
|
Un-remarried
Spouse Firefighter or
Peace
Officer killed in line of duty
|
100%
|
100%
|
100%
|
100%
|
100%
|
|
Un-remarried
|
|
|
S6
|
Elderly
- Age 62
|
Floating
On
home
Up 5
AC
|
-0-
|
2,000
|
-0-
|
Floating
on home & up to 5 AC
|
62
|
|
|
<30,000
|
|
|
|
S8
|
Elderly
- Age 62
|
Floating
On
home
Up 5
AC
|
-0-
|
10,000
|
10,000
|
Floating
on home & up to 5 AC
|
62
|
|
<10,000
|
<30,000
|
|
|
|
S9
|
Elderly
-
|
Floating
On
home
Up 5
AC
|
4,000
|
10,000
|
10,000
|
Floating
on home & up to 10 AC
|
65
|
|
<10,000
|
<30,000
|
|
|
|
|
To
qualify for homestead exemption, a person must actually occupy the home and
the home is considered their legal residence for all purposes.
Persons
that are away from their home because of health reasons will not be denied
homestead exemption.
If
the age of the qualifying person is 65 or older, an exemption of 100% on
the home and up to 10 contiguous acres of land may be granted for state
purposes.
Any
qualifying disabled veteran ( Wartime Veteran -
Totally disabled) may be granted an exemption of $50,000 from paying
property taxes for state, county, municipal and school purposes. The
value of the property in excess of this exemption remains taxable.
This exemption is extended to the un-remarried surviving spouse or minor
children. (O.C.G.A. 48-5-48) If the age of the veteran is 65 or
older, an exemption of 100% on the home and up to 10 contiguous acres of
land may be granted for state purposes. (O.C.G.A. 48-5-48.3) (Requires
letter form Doctor verifying disability)
The
Surviving Spouse of a member of the armed forces who was killed in any war
or armed conflict will be granted a homestead exemption from all ad
valorem taxes for state, county, municipal and school purposes in the
amount of $50,000. The surviving spouse will continue to be eligible
for the exemption as long as they do not remarry. (O.C.G.A.
48-5-52.1) If the age of the surviving spouse is 65 or older, an
exemption of 100% on the home and up to 10 contiguous acres of land may be
granted for state purposes.
The
un-remarried spouse of a firefighter or peace office killed in the line of
duty will be granted 100% exemption from all ad valorem taxes for state,
county, municipal and school purposes.
Effective
June 1, 2005 there will be NO DEADLINE for filing for
homestead. Applications can be filed year-round.
March
1 is the deadline for receiving homestead applications for the current
year.
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How do
I make a Property Tax Return?
Returns are taken between January 1 and April 1 in the Tax Assessors office.
Taxpayers come in and ask to make a return. Current property information is
presented to the taxpayer. The taxpayer reviews property description and valuation.
If the value is accepted the form is signed and returned to the clerk. If the
value is not accepted, the taxpayer is asked to write-in their opinion of the
true market value of the property as of January 1 of the tax year. A return
must be made if a portion of the property is sold, improvements have been
added such as swimming pool, rooms, a porch, enclosed a porch or garage,
extensive remodeling, or if the building has been torn down or destroyed by
fire or the elements.
All businesses must return their personal property each year which included
inventory of goods, merchandise, fixtures, supplies, raw materials, machinery
and equipment. This also applies to marine products and airplanes owned by
individuals and/or corporations.
What are preferential assessments?
Effingham County has several types of Preferential Assessments. They are the
Conservation Use Valuation Assessment, Residential Transitional Property, Preferential Assessment for Agricultural Property, and the
Rehabilitated Historic Property. Specific information on each of the
Preferential Assessments may be obtained from the Tax Assessors Office at
912.754.2125.
What if my address changes?
Property owners must notify the Tax Assessors Office immediately of any
change in their mailing address. Georgia law requires that all tax notices
are sent to the taxpayer at their last known address.
Do I get the Homeowner's Tax Relief Credit?
The maximum eligible credit will be calculated by multiplying the current
year's eligible assessed value times the applicable millage rate. This credit
is calculated individually on State, School and County portions after
exemptions have been calculated and appears on the property tax bill as a
credit against taxes that otherwise would have been due. The credit cannot
exceed the actual tax liability. The eligible assessed value is determined
annually in the General Assembly Appropriations Act. This credit is applied
only to property that currently receives a homestead exemption.
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