In order to expedite the processing of your application for tax exemption to the Board of Assessors, the following information should be submitted with your application:
Exemption from state and federal income taxes does not automatically constitute exemption from Ad Valorem taxes, nor does a non-profit status. You must meet the requirements of Georgia Law for exemption under code section 48-5-41.
Tax exempt status of a property is not transferable by a change in ownership between two entities having the same structure. The new owner must apply for an exemption.
The application you have submitted, along with any supporting documentation, will be submitted to the Board of Assessors with a recommendation from the staff after review. It is suggested, that taxes be satisfied, should you have a pending appeal and/or receive a tax bill from the Tax Commissioner's Office. If your application is subsequently approved, any refunds will be processed by the office of the Tax Commissioner.
If your application is denied, you have the right to appeal the decision within forty-five (45) days from the date of the letter of notification. If after reviewing your appeal, the Board of Assessors makes no change in its decision, your appeal will be forwarded to the Board of Equalization.
It is the responsibility of the owner to inform the Board of Assessors if the use of the property has changed. An exempt status is granted based on the use of the property and is not necessarily permanent. If there is a change in the use of the property, the Board of Assessors may request that a new application be submitted. A subsequent review will be made to determine if the property still qualifies for an exemption.
We hope this information will aid you in preparing an application for exemption and inform you of the procedures required for the granting or denying of tax exemptions. You can find the application for Property Exemption under the Forms tab.