Wednesday, October 12, 2016

State proposes rule to strike non-taxable properties from county digests

The Georgia Department of Revenue has proposed a rule that would establish a process to remove exempt properties that are listed "illegally" in county digests.  I am not sure what prompted this proposed rule or what the intent of it is.  Maybe there hasn't been a clear procedure before if a county doesn't regard a property as tax-exempt, but DOR thinks it should be exempt.

On the one hand, it makes more sense to me for assessors to determine what is taxable since that is part of their job. On the other hand, if there is a disagreement between the state and the local assessors, and that disagreement could delay approval of the county's digest, then it may be better to give the state this type of line-item authority.

DOR will consider the 11-page proposed rule on Oct. 31 at 10 a.m. at 1800 Century Boulevard.

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