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When the Georgia General Assembly convenes this month, lawmakers promise a renewed focus on property tax reform. The pledge comes on the heels of the historic real estate market collapse. Across the state, property values have taken a nose dive, but tax appraisals have not followed suit. As a result, there has been a flood of property tax appeals.

Throwing Out the Baby with the Bath Water

Lawmakers have sought for decades to reform Georgia’s property tax system. Some proposals have been more extreme than others.

For example, in 2007, House Speaker Glenn Richardson proposed eliminating property taxes and replacing them with an expanded sales tax system. The speaker’s GREAT (Georgians for the Repeal of Every Ad Valorem Tax) Plan failed to get enough votes to make it out of the House of Representatives.

There are still some legislators who would like to completely do away with property taxes. But the majority believes the current system is good -- it just needs minor improvements.

Tax Professionals Offer Ideas

The Georgia Association of Property Tax Professionals (GAPTP), an association with members involved in all aspects of Georgia property tax management, submitted a white paper to the Senate Subcommittee on Property Taxation in mid-December.

The GAPTP white paper includes short-term and long-term recommendations to provide taxpayer relief and ensure increased equality and fairness in the process. The paper suggests immediate reforms that would increase the transparency and accountability of the process, including plans to:

1. Assess property at 100% of its value

2. Eliminate real property tax returns

3. Establish a uniform date for assessments to be mailed statewide

4. Require counties to send assessment notices annually with detailed tax and appeal information

The GAPTP also believes reforms that work well in other states could ultimately be beneficial in Georgia, such as:

• Change to a billing cycle in arrears to eliminate costly and confusing supplemental
  tax bills

• Mandate additional education requirements for Board of Equalization (BOE) members

• Establish a hearing officer alternative for commercial properties as opposed to the BOE

• Institute regional BOEs to serve multiple rural counties

POER’s Paul Miller is a founding member of the GAPTP and currently serves on the Board of Directors. Miller said, “The GAPTP is an excellent resource for lawmakers working to improve Georgia’s property tax system. The organization hopes to be an integral part of the process to find the best solution for effective property tax reform for all taxpayers.”.