ONLINE ACCESS TO PROPERTY RECORD CARDS
In Georgia the property tax system is a multi-level, highly complex structure that comes with a great deal of misunderstanding by the public, the media and even the policy makers. The property tax process involves two different functions-----determining property values and setting a millage rate that provides the tax funds to meet budgets. Property taxes play an important role in contributing to the quality of life and they are levied to make up the difference between all other revenues received and the total revenues needed to fund essential services for Pulaski County, the City of Hawkinsville and the Pulaski County Board of Education. Those three governmental organizations provide roads --- fire and police protection --- library services --- parks and recreation --- sanitation --- lighting ---- emergency management --- planning and zoning --- economic development ---- schools and education --- public health --- entertainment and other vital services from which all of us benefit directly and indirectly. There are several key players in the property tax process beginning with county government where the players are the County Commissioner ----The Board of Tax Assessors ---- the Tax Commissioner and the Board of Equalization. Each of these groups plays a vital role in the overall property tax process. The County Commissioner is
responsible for providing the funds, or budget, that actually pays for all the services mentioned
earlier. The County Commissioner is also
required, by state law to appoint the board of tax assessors ---- an independent body responsible for
determining property values. State law also requires the commissioner to provide county funds to finance and
administer the property tax process. This includes the operation of the board of assessors and all appraisal functions,
appeal activities, and tax collection. The County Commissioner, however, does not have any role in
the appraisal or assessment of property other than making appointments and funding the process.
And, while the county commissioner appoints the
board of assessors --- state law provides
that the board of assessors operates
independently. Another player in the property tax process is the tax commissioner, an elected, county constitutional officer, who compiles the county tax digest for state review and approval. Tax commissioners send tax bills and collect taxes for counties, for schools and for the cities that levy property taxes. The tax commissioner, however, has no role in property appraisal, and no role in setting the county budget or millage rate. Property taxes are based on two kinds of tangible property: real property and personal property. Taxable real property consists of real estate such as homes -----business ---- land ---- farms ---- and industries. Taxable personal property consists of boats ---- motors ---- airplanes ---- and business-owned inventory ---- furniture --- fixtures ---- machinery and equipment.
The amount of taxes owed on these properties is determined by their value. Ad
valorem is a Latin term that means “according to value”.
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