ONLINE ACCESS TO PROPERTY
RECORD CARDS
Welcome
to the Pulaski County Tax Assessor's Office. We pledge to
provide you with professional, fast and fair service.
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”.
