Taxpayers should know by now that the all personal property, real estate property, and mobile homes are subject to taxes, unless otherwise exempted, according to the rules and regulations implemented by the Hall County Tax Assessor. But many taxpayers may not have the full information about the what and the who of these taxes are since many just accept the figures on their annual notice of assessment and pay the amount stated on their tax bill.
This does not have to be so as every taxpayer has the right and responsibility to ask questions about what they are being taxed on, where their taxes go, and how their taxes are computed, among others. Here are a few questions and answers in relation to the functions of the tax assessor in Hall County.
What Are Being Taxed?
As previously mentioned, the Hall County Tax Assessor assesses the values and estimates the taxes payable on three types of properties, namely:
- Real property refers to the land and the structures erected, affixed or growing on said land;
- Personal property consists of things that are not real estate (i.e., land) but can be owned including businesses, boats, farm machinery, and aircrafts (i.e., household properties are generally non-taxable in nature); and
- Motor vehicles subject to ad valorem tax.
Ask a tax consultant about the items that are exempted from tax. You may be able to get a reduced assessed value based on this information.
Who Decides How Much Valuation will be attached to the Property?
The Hall County Tax Assessor - or more appropriately, the Board of Assessors – determines both the property to be taxed and the value of said property. But this does not mean that a concerned taxpayer will be required to accept the valuation at face value, no questions asked.
In fact, every property owner can declare a proposed property value between January 1 and April 1 of the current year. Before the tax assessment notices are released for the year every taxpayer has the right (in the case of real property) and the obligation (in the case of business personal property) to file a property tax return and declare a value for the current year. The values are returned (filed) at the office of the Hall County Tax Assessor.
The Board of Assessors will then review the taxpayer’s submitted proposed property value. In case the board disagrees with the proposal, the board will send an assessment notice to the taxpayer. In case the taxpayer disagrees with the assessment, then he has 45 days to appeal the assessed value; the 45-day period applies from the date of the assessment notice, not from its receipt by the taxpayer.
This is where the expert services of Fair Assessments comes in. Keep in mind that you will be required to submit valid proof of a lower value, such as an independent appraiser’s report or your own sale and equity comparables, to boost the chances of your appeal’s success.
You can appeal the assessor’s taxable value based on the grounds of value, uniformity, taxability, and denial of exemption. You should write a formal appeal to the Hall County Tax Assessors. This can be in a letter form or a State of Georgia appeal form. You must state your choice for second level of appeal, such as the Board of Equalization. You must attend the formal hearing so that you can present your case, too.
