As a property owner and taxpayer, you should be abreast of the changes in the rules and regulations, especially the new laws, which have an impact on your real assets and their applicable taxes. Your awareness of these changes will be to your benefit considering that ignorance of the law is not an excuse as is the case in tax assessment appeals filed at the office of the DeKalb County Tax Assessor.
The latest law affecting property assessments as well as their appeals and taxes is Georgia House Bill 202. It was approved in 2015 by the state legislature and taxpayers can anticipate several changes to the abovementioned tax assessment aspects as well as routine edits to the state’s revenue code, all of which were designed to ensure a more equitable taxation system. The House approved the bill almost by unanimous vote (i.e., only a single dissenting vote).
In the following sections, you will read basic information about a few of the nine sections of the 37-page House Bill 202. You can ask the DeKalb County Tax Assessor and your tax consultant about the specific details and effects of these changes on your own real property.
Option for Bills Request
According to Section 1 of the approved bill, you can ask the tax authorities to send your tax bills and delinquent notices to your valid email address. You will then have the assurance that you will actually be able to receive these important documents, especially in unusual circumstances. For example, you may be planning a vacation or a relocation during the time when the tax bills and related notices are being sent out.
Keep in mind that when you become delinquent in your responsibilities as a property taxpayer, the penalties can be substantial. Being on top, so to speak, of your tax duties, you can save thousands of dollars every year, not to mention avoid the inconveniences of dealing with the likes of the DeKalb County Tax Assessor and Tax Commissioner under unfavorable circumstances (e.g. penalties and interest).
In Section 3, taxpayers can also request that notices of interest due to be sent via email. You will benefit from this provision, too, especially when you have little time or ability to check your regular mail.
Changes in the Appeals Process
Arguably, the most significant changes are contained in Sections 8 and 9 since these affect the appeals process. These changes include the additional powers granted to the clerk of superior court; the qualifications for being on the Board of Equalization; the new non-binding arbitration procedures; and the changes in the interest accruals for appeals, among others.
Since Section 9 contains the longest, as well as the most complicated, provisions of the approved bill, you have to consult about its provisions with your tax consultant. Your appeal will likely be affected by the approved changes in this section.
Other sections that require your attention are Section 2, which shortens the school millage rate’s public notice period from 2 weeks to 1 week; and Section 4, which extends the deadline for the submission of the counties’ tax digests from August 1 to September 1.
