The County Board of Tax Assessors, appointed for fixed terms by the County Commissioners, are responsible for determining taxability; the appraisal, assessment, and the equalization of all assessments within the county. They notify taxpayers when changes are made to the value of the property; receive and review all appeals filed; and they insure that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer.

Hubert Sparks - Chief Appraiser - Phone: (770) 646-2022 - Fax: (770) 646-2050
Office Hours Monday - Friday 8:00 AM - 5:00 PM

 

The County Board of Equalization, appointed by the Grand Jury, is the body charged by law with hearing and adjudicating administrative appeals to property values and assessments made by the Board of Tax Assessors. (Note: an arbitration method of appeal is available to the taxpayer in lieu of an appeal to the Board of Equalization at the option of the taxpayer at the time the appeal is filed.)

The Chief Appraiser and appraisal staff are charged with the annual valuation of all property in Haralson County (real and personal). Georgia law requires that all property be appraised at "fair market value." This is generally accepted as the value paid by the purchaser, when neither the seller nor the purchaser is under any duress to buy or sell. Analysis of these sales form the basis for the valuation of similar properties.

Georgia law requires that your property be assessed for tax purposes at 40% of the appraised value. This is why it is always important for you to be aware of the value the tax assessors have placed on your property.

A large portion of the operating revenue needed for Haralson County comes from the taxation of privately held property. The Haralson County Board of Commissioners, the Haralson County Board of Education and cities within the county set millage rates each year based on their budgetary needs. The millage rate is then multiplied against the assessed value of your property (less any exemptions) to determine the amount of taxes you owe.

Property tax is one of the primary sources of revenue for Haralson County. It is used to fund police and fire services, education, roads, bridges, water, parks, and other county services. The basis for property tax is the fair market value of the property, which is established on January 1 of each year. The tax is levied on the assessment value, which by law is established at 40% of fair market value. The amount of tax is determined by the millage rate. (One mill of tax is equal to $1 per $1,000 of assessed value.)

Applications are accepted year round. Those for the current year must be made prior to April 1 of the year the application is being sought. Once you have applied for an exemption, you do not need to reapply unless you move to another location.

You may be eligible for conservation use or preferential agricultural assessment exemption if you are in good faith agricultural/forest production. This would include producing plants, trees, fowl or animals, or the production of aquaculture, horticulture, floriculture, forestry, dairy, livestock, poultry and apiarian products.

With both programs, you enter into a 10-year covenant with Haralson County whereby you agree to continue your property in agricultural or forestry production. Preferential Agricultural Assessment generally provides a 25% advantage over fair market value. Conservation use can offer significant savings, in some cases greater than 50% of fair market value.

If you live in an area that is in a transition form from residential to commercial use, and it is affecting the value of your property, you may apply for a residential transitional assessment covenant. This is also a 10-year covenant. For all three exemptions, apply between January 2 and April 1.