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Assessor's Office

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1. Why did my tax bill go up?

The state homestead tax relief grant that has given you a credit on your homesteaded property tax bill will not be available on your 2009 tax bill. The legislature passed House Bill 143 that removed this grant and provides to make it available again if state revenues grow at least 3% plus the rate of inflation.

2. How do I appeal my assessment?

If you receive a Notice of Property Value Change (assessment notice) and you disagree with the value of the property, you must file a letter with the Assessors Office within 45 days of the date of the notice. Give as much information as possible about why you feel the value is incorrect. To ensure the appeal reaches the Assessors Office, mailing your appeal by certified mail or hand-carrying to the office is suggested.

3. What happens after I file my appeal?

The appeal is reviewed by the Board of Assessors. You will be notified in writing of their decision. The time of response varies with the number of appeals received. Instructions regarding the decision are included in the letter from the Assessors.

4. What is the date that I am liable for ownership?

January 1. All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by a taxpayer shall be for property held and subject to taxation on January 1 next preceding each return.

5. The ownership listed on the Assessment Notice is incorrect. I no longer own this property or I recently purchased this property. What do I do?

Assessment notices and tax bills should be forwarded to the owner of record on January 1 of each year. If you are no longer the owner, you may forward the notice or bill to the new owner. If you are a new owner after January 1, the information will be in your name next year.

6. How do I find out ownership of property?

This information is a public record and is available during regular business hours in the assessors office or by viewing Maps and Parcel Information.

7. Did my mortgage company pay my taxes?

Tax bill collection questions are handled through the tax commissioner's office.

8. When and how do I file for homestead exemptions?

Homestead exemptions are filed in the tax assessor's office in lieu of the tax commissioners office. Documentation of ownership is required. Verification of income is required for elderly exemptions. Call the tax assessors office at (706) 517-1400 ext. 2 for full details. Regular homestead exemptions may be filed online, but due to income verification you will need to come into the office or mail in elderly exemptions. A homestead freeze exemption is available after having a homestead for one year. Apply for the freeze in the office.

Homestead Exemption Form

9. What are the requirements for regular homestead exemption?

The taxpayer must own the property and be living on the property January 1 of the year in which they apply. There is no income requirement for this exemption.

10. What are the requirements for the elderly exemptions?

There are different requirements and different ages for all the elderly exemptions in Murray County. The best way for our office to make sure you have all the exemptions you are eligible for is to contact our office at (706) 517-1400 ext. 2 or come by our office.

11. What are the requirements for veteran’s exemptions?

The taxpayer must be 100% disabled during war and must provide legal documentation from the Department of Veterans Affairs.

12. What are the requirements for low income exemptions?

The taxpayer’s household income must be less than $15,000 per year and must provide proper documentation.

13. What is a special assessment and how do I apply?

The state provides for covenant programs for property that qualifies and meets certain criteria. Applications are taken in the Assessors Office each January 1 through April 1. The special assessment exemptions are Conservation Use (CUVA), Preferential Assessment, and Forest Land Protection Act (FLPA). These programs have acreage and use requirements. For information, contact the tax assessor’s office at (706) 517-1400 ext. 2.

14. How do you value my mobile home / manufactured home?

If you live in a manufactured home and own the land on which the manufactured home sits, then you may file for a homestead exemption. You will receive a homestead exemption decal / sticker between January 1 and May 1 of each year at no cost and pay the manufactured home taxes included with your land taxes between October 1 and December 1.

Other manufactured homes, such as rental units, will purchase a decal / sticker between January 1 and May 1 each year.

All manufactured homes are valued using the NADA Valuation Book unless the taxpayer files a return and meets the requirements to put the home on as a permanent structure.

15. What is personal property?

According to code 48-1-2 (22) Personal Property Defined, tangible personal property means personal property which may be seen, weighed, measured, felt, touched, or which is in any other manner perceptible to the senses.

16. What do I include on my personal property return?

According to code 48-5-3 Taxable Property, all real property including but not limited to leaseholds, interests less than fee, and all personal property shall be liable to taxation and shall be taxed, except as otherwise provided by law. Liability of property for taxation shall not be affected by the individual or corporate character of the property owner or by the resident or non-resident status of the property owner.

17. What personal property is exempt?

According to code 48-5-42 Exempt Personal Property, all personal clothing and effects, household furniture, furnishings, equipment, appliances, and other personal property used within the home - if not held for sale, rental or other commercial use - shall be exempt from all ad valorem taxation. All tools and implements of trade of manual laborers shall be exempt from all ad valorem taxation in an amount not to exceed $2,500 in actual value, and all domestic animals shall be exempt from all ad valorem taxation in an amount not to exceed $300 in actual value.

The intent of code section 48-5-42.1 Personal Property Tax Exemption for Property Valued at $7,500 or Less, is to exempt from the payment of ad valorem taxation certain tangible personal property in which the tax due does not exceed the reasonable cost of administering and collecting the tax. All tangible personal property of a taxpayer, except motor vehicles, trailers, and mobile homes, shall be exempt from all ad valorem taxation if the actual fair market value of the total amount of taxable tangible personal property owned by the taxpayer within the county, as determined by the board of tax assessors, does not exceed $7,500.

18. What is an appraisal?

An appraisal is an estimate or opinion of value. The resulting opinion of value derived from the appraisal is usually a written statement recorded within the assessor's office. This statement sets forth an opinion of the value of an adequately described property as of a specified date, supported by the presentation and analysis of relevant data. In the property tax world, this appraisal or estimate of value is referred to as fair market value.

19. How was my property appraised?

The assessor's appraisal staff reviews all property to be assessed, then values it using established appraisal techniques. Georgia statutes require that each parcel of real estate be appraised according to its market value after considering its zoning, use, deed restrictions, and other factors deemed pertinent to arriving at market value. Property values change continuously with changing economic conditions. In addition to market changes, numerous physical changes affect the value of land and buildings. This requires physical inspections of all properties subject to assessment within Murray County.

20. What is an annual property value update?

It is an update of all property values in Murray County conducted under the direction of your local Board of Assessors. The Board of Assessors is a state-certified, five-member board whose duties are to see that all taxable property within the county is assessed (through its appraisal staff) at its fair market value. They also ensure that fair market values between individual taxpayers are fairly and justly equalized so that each taxpayer pays an amount as close as possible to their proportionate share of taxes. The assessor's office is not involved in the collection of property taxes.

21. Why is it necessary to annually update property values in Murray County?

State law requires that all property in Georgia be assessed at 40% of market value. A property value update is the most equitable way to accomplish this. One purpose of updating property values is to make sure that the assessed values reflect the changes that have occurred in property values since the last countywide reappraisal, which was completed in the previous year.

22. Will all property values change?

Yes, property values probably will change, but all property will not change at the same rate. There are differences between individual properties and between neighborhoods. In one area, the sales may indicate a substantial increase in value in a given year. In another neighborhood, there may be no change, or even a decrease in property values.

For example, one-story houses may be in more demand than two-story houses or vice versa. Older homes in the same area may be rising in value more slowly than newer homes. Among the numerous factors to be considered that will cause values to differ are location, condition, size, quality, number of baths, a finished or unfinished basement, garages, and many others. However, higher assessments do not necessarily translate into higher taxes.

23. Who performed the value update appraisal work?

State-certified members of the assessor's appraisal staff did the value update appraisal work. They have many years of experience in property assessment and are familiar with the Murray County real estate market.

24. What is market value?

State law requires that your property be assessed at 40% of its fair market value. Market value is defined as the amount a typical, well-informed buyer would be willing to pay for a property.

For a sale to be a market value (arm's length) sale, the seller and buyer must be unrelated. The seller must be willing (but not under pressure) to buy. The property must be on the market for a reasonable length of time. The payment must be in cash or its equivalent, and the financing must be typical for that type of property.

25. What if there hasn't been a recent arm's-length sale of my property?

The next best evidence is the arm's-length sales of reasonably comparable properties. These are properties similar to yours in location, age, style, condition, and other features such as the number of bedrooms, bathrooms, and size of garage that affect market value.

26. What if there are no reasonably comparable sales?

We will then consider all other factors that may affect the market value of your property. The cost to replace your building(s), less any depreciation, plus the value of the land could also be used to estimate market value.

For commercial type rental properties, the income and expenses could be considered.

27. I have recently built my house. Will the actual construction costs be considered?

Your construction cost is a historical figure that may or may not reflect the current market value of your property. It is only one element that will be considered.

28. What will happen to my assessment if I improve my property?

Generally speaking, improvements that increase the market value of a property also increase the assessment.

Examples of typical items that may increase the assessed value of your property include adding rooms or a garage, brick or vinyl siding, substantial modernization of kitchens or baths, central air conditioning, fireplaces, or extensive remodeling.

29. Will my assessment go up if I repair my property?

Normal maintenance will help retain the market value of your property, but generally will have little affect on your assessment.

30. How can my assessment change when I haven't done anything to my property?

General economic conditions such as interest rates, inflation rates, and changes in the tax laws will influence the value of real estate. Georgia law requires that as property values change in the marketplace, those changes must be reflected on the local assessment roll.

31. Will I be notified if there is a change in my assessment?

Yes, Georgia law requires that whenever an assessment is changed, the owner must be notified.

32. Why do we have a property tax?

All properties in Murray County are assessed for taxes so that county governments may finance the operation of its schools, public safety, infrastructure improvements, and quality of life. This assessment provides a uniform method by which each taxpayer can absorb their fair share of this cost, in proportion to the worth of their individual properties.

The property tax is part of a well-balanced revenue system. It is a more stable source of money than sales and income taxes because it does not fluctuate when communities have economic recessions.

As Murray County governments continue to upgrade schools, public safety, infrastructure improvements, and quality of life, your property values rise. Some of the windfall benefits you receive are recaptured by the property tax.