DALTON, Ga. -- About 400 Whitfield business properties could have more choices in property tax appeals under a bill that passed the Georgia Senate this week.
Senate Bill 346 proposes about 50 changes to property tax law, according to Sen. Majority Leader Chip Rogers, R-Woodstock.
"It establishes the fact that every Georgian should expect that their property assessment is as close to fair market value as possible and, if it's not, they have the opportunity to appeal it in an easy-to-understand way," he said Thursday during Senate debate on the bill.
PDF: Senate Bill 346
Among other key changes, the bill allows owners of nonresidential property valued at more than $1 million to use licensed appraisers, at county expense, instead of the county Board of Equalization when they challenge their assessments.
Whitfield County has more than 400 properties that would qualify for a licensed appraiser, said Trammell Suddeth, the county's chief tax assessor.
Sen. Jim Butterworth, R-Clarkesville, is a sponsor of the bill and said board of equalization members aren't extensively trained to value these complex properties, so a licensed appraiser could figure values more accurately.
Clint Mueller, legislative director for the Association County Commissioners of Georgia, said such appeals could cost counties more because licensed appraisers charge at least $25 an hour.
State law only requires that board of equalization members be paid $25 a day, although some counties pay more, he said.
But Mr. Mueller said the change also could keep some cases from going to the Superior Court, which would save counties from high legal fees.
Whitfield County Commissioner Mike Babb said he's not happy with the bill because it adds more expense and rules for local governments. He said the county's property assessment process already is fair.
SOME OTHER PROPERTY TAX CHANGES IN SB 346* All property owners will receive annual assessment notices and will have 45 days to appeal.* Assessment notices will be uniform across the state and include an estimate of property tax.* Counties will have more flexibility to collect property taxes in installments and work out payment plans for residents.Source: Sen. Chip Rogers, R-Woodstock
Mr. Babb said a licensed appraiser could cost even more than the $100 per day Whitfield pays board of equalization members, but long-term costs are uncertain.
"If it turns out everybody wants the county to hire a specialist and their valuations do drop across the board, then it gets even more expensive," he said. "If we have to hire a specialist and he says (the property is worth more), then we collect more taxes."
Brian Anderson, president and CEO of the Dalton-Whitfield Chamber of Commerce, said inaccurate property values are the exception rather than the rule. He said the bill could be amended so the county doesn't always have to pay for the more-expensive appeals process.
"If you're assessed value changes from year to year by an extensive amount, say it goes up greater than 15 percent ... then it triggers the requirement for an outside commercial appraiser," he said. "I think there's some ways to put some safeguards in place."
Senate Bill 346 now moves to the House for review.
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