Dear Editor,

Over the past few weeks there have been questions that have been asked frequently.  

Presently there is a concern about tax bills and the due date. Several years ago the due date was changed from Dec. 20 to Nov. 15. Both dates were 60 days from the date the bills were mailed. Georgia law requires 60 days from the date of the notice until the due date. Regardless of when the bills are mailed, they will be due 60 days from the date of the mailing and that date will be posted on the bill.

We’ve also received questions about Conservation Use Valuation and Forest Land Protection Act Applications. Applications are due in the office each year by April 1 to be eligible for that current tax year. Georgia law also allows applications to be received during the 45-day appeal time. If an appeal was filed for 2009 on land that is at least 10 acres, you may eligible for this program. The application must be received before the second assessment notice is mailed.  

A second concern about the Conservation Use covenant is the renewal of the covenant. Georgia law requires that you receive notification from the Tax Assessors that your covenant expires are at the end of the current year. You can apply to continue the covenant any time after receiving the notification. The renewal application must be received by April 1 of the next year or if an assessment notice is received during the 45-day appeal time the application can be filed during the appeal process.

Conservation Use values are set by the Georgia Department of Revenue and since the covenant became law in 1992, values have increased 3 percent every year as allowed by the law. When you renew your covenant the value on which your tax bill is based for the renewal year is 3 percent over the prior year’s Conservation Use values — the value on which your tax bill is based is not the current county fair market value. New applications are also valued at the same rate. The state adopts Conservation Use values each year and they are applied to all applications for that year regardless of whether they are new applications or renewal applications.

The Carter-Burns Act will be applied to your 2009 tax bill. The bill freezes values on homesteaded property up to five acres. Your tax bill will be based on 2008 values; if your property is over 5 acres the acreage over the 5 acre limit will be taxed on the current fair market value. If your property is in a Conservation Use covenant, the land value will be based on the Conservation Use value and the buildings on your property will be based on the 2008 county value.

House Bill 233, which imposes a moratorium on increases in assessed value, was signed by the governor on May 5. The moratorium is effective Jan. 1, 2009, or Jan. 1, 2010 in counties in which a revaluation was performed in 2008.  

Janis Bevill
Chief Appraiser
Effingham County