External Website www.qpublic.net/clarke Administration 706-613-3140 Chief Appraiser George Hanson, Jr. Office Location/Mailing Address Athens-Clarke County Courthouse Suite 280 325 E. Washington St. Athens, GA 30601 Location Map

NEW! The July 2008 Term of the Grand Jury of Athens-Clarke County has been charged with the responsibility of appointing one (1) regular member, one (1) alternate member and two (2) additional alternate members to the Board of Tax Equalization for Athens-Clarke County. The term of such members would be for three (3) years beginning January 1, 2009.

The Board of Tax Equalization is responsible for hearing appeals on property values and exemptions. This independent board sets the date and time for hearings, hears evidence from both the taxpayer and the Tax Assessor’s Office, and makes their independent decision based on the facts presented in much the same manner as a courtroom jury. After hearing evidence from both the taxpayer and the appraisal staff, the Board of Equalization renders a decision on the

value of the property and exemption.

Any citizen of Athens-Clarke County who owns real property and is a high school graduate is eligible for appointment to the Board. Any such person interested in being considered for appointment should contact the office of Ken Mauldin, District Attorney, by phone at (706) 613-3240 or by e-mail at kenmauldin@co.clarke.ga.us no later than 12:00 noon on August 12, 2008 and provide a name and telephone number to be forwarded to the Grand Jury.

The Board of Tax Assessor's office handles handles Freeport exemptions and business personal property tax returns. Business personal property includes furniture, fixtures, equipment, supplies and inventory of a business. It also includes boats and aircrafts homestead exemptions and property tax returns for real property. The Tax Commissioner's office handles homestead exemptions and property tax returns for real property. Real property is land and generally anything that is erected or affixed to the land.

Freeport exemptions in Athens-Clarke County allow 100% of the inventory of qualified manufacturers under certain conditions to be exempt from taxation. Freeport exemptions and personal property tax returns must be filed with the Board of Tax Assessors by March 1 to receive the full exemption. However, partial exemption can be rewarded if the application is submitted before June 1. The Tax Assessors office is located in the Athens-Clarke County Courthouse, 325 E. Washington Street, Suite 280.

For more information regarding homestead exemptions or property tax returns, please contact the Tax Commissioner's office at 706-613-3120 or visit www.athensclarkecounty.com/tc. A more detailed explanation of homesteads and Freeport may be obtained from the external web site of the Board of Tax Assessors office at www.qpublic.net/clarke.

The Tax Assessors Office is responsible for the appraisal of approximately 40,200 parcels of real estate, 5,217 parcels of personal property, and 2,000 manufactured homes on an annual basis. To insure equalization between similar properties, the county is divided into 499 residential neighborhoods and 96 commercial neighborhoods so sales can be analyzed on an annual basis.

Once a neighborhood’s assessment falls below 38% (95% of market sales) those neighborhoods are updated to approximately 40% (100% of market sales). Should a neighborhood go for some time without any sales, the appraisers know other neighborhoods with similar characteristics that can be used to update those areas in order to keep them equalized with similar properties.

Over the past few years, Athens-Clarke County has sent change notices to approximately 55% - 60% of the real estate parcels in the county in order to keep property values in line with market sales. The annual tax digest has increased 9% - 10% per year. This year, 19,162 real estate properties will receive change notices that represent approximately 47.6% of the parcels. The annual tax digest will increase approximately 7.34%.

All property values must be approved by the three-member Board of Tax Assessors prior to any change in value in order to ensure the tax digest is in compliance with state statutes. The Athens-Clarke County Assessors Office can answer any questions concerning appraisals and can share the information used to value property.

Citizens can contact the Athens-Clarke County Assessors Office at 706-613-3140 with any questions concerning property values. Their web site at www.qpublic.net/ga/clarke also allows visitors to review information on all real estate parcels in Athens-Clarke County. Anyone who has not recently verified the information concerning their property is encouraged to visit the Web site and make sure it is correct.

2006 Digest Stats

• Increase in Taxable Digest from Last Year due to Real and Personal Property ($328,769,495 ) - 10.4% (3.9% - Growth / 6.5% - Inflation)
• Clarke County has 38,980 real property parcels and 5,362 personal accounts
• Tax Assessor is sending 21,014 real property notices and 668 personal notices
• Athens-Clarke County is divided into 478 residential neighborhoods and 96 commercial neighborhoods for sales analysis
  
• Approximately 1,150 new houses/condos built in 2005; 4,200 permits worked
  
• Median home sale is $142,900
  
• 242 – Commercial/Industrial sales 3,254 – Residential sales
  
• Most dramatic increase has been in land sales for higher density development
  
• Clarke County still strives to adjust property yearly to keep up with market value

Tax Assessors Mission and Goals

• Appraise all property located in Clarke County at its fair market value to ensure that taxpayers pay no more than their fair share of property taxes.
• Achieve fair and equitable valuations of all properties within state mandated specifications.
• Reduce the number of Board of Equalization hearings needed yearly by achieving administrative agreements on valuations for inquiries to change of assessment notices.
• Produce a statutorily acceptable digest by May 18.