PROPERTY TAX ADMINISTRATION ANNUAL REPORT FY2010

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1 January 2011 Georgia Department of Revenue PROPERTY TAX ADMINISTRATION ANNUAL REPORT FY2010 Sonny Perdue Governor Bart L. Graham State Revenue Commissioner

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3 Bart L. Graham Commissioner State of Georgia Department of Revenue 1800 Century Boulevard, Suite Atlanta, Georgia (404) January 2011 The Honorable Sonny Perdue, Governor Members of the Georgia Legislature 100 State Capitol Atlanta, Georgia Members of the General Assembly and Others: This report has been developed by the Department of Revenue for the purpose of fulfilling the Commissioner s responsibility to provide the General Assembly with the impact of Property Tax Administration and continued enactment of laws created by legislation and administered by the Georgia Department of Revenue. The information contained in this report is provided pursuant to the requirements of O.C.G.A , , and It is hoped that this document will enhance understanding of Property Tax Administration in Georgia. The staff of the Local Government Services Division and I look forward to working with you and are available to provide more information or clarification of this report upon request. Respectfully submitted, Bart L. Graham State Revenue Commissioner

4 Table of Contents Table of Contents Highlights of the Annual Report...1 Reporting Requirements...5 Digest Review Procedures...6 Table 1: Review Year Counties Cited for Deficiencies... 8 Table 2: Non-Review Year Counties Assessed Additional... 9 Figure 1: Average Level of Assessment Figure 2: Average Level of Uniformity Figure 3: Average Level of Assessment Bias...11 Value and Revenue...12 Figure 4: Total Assessed Value Figure 5: Average Millage Rate Figure 6: Comparison of Total Revenue Figure 7: 2009 Percentage of Total Revenue by Tax Type Figure 8: 2009 Tax Revenue by Property Class Figure 9: Five-Year Comparison of Tax Revenue Figure 10: 2009 School Tax Revenue by Property Class Figure 11: Five-Year Comparison of Total School Tax Revenue Figure 12: 2009 Revenue by Property Class Figure 13: Five-Year Comparison of Revenue Comparison of Collections to Digest...18 Potential Tax Loss Table 3: Comparison of Tax Collections for Tax Year Table 4: Comparison of Tax Collections for Tax Year Table 5: Comparison of Tax Collections for Tax Year Table 6: Comparison of Tax Collections for Tax Year Table 7: Comparison of Tax Collections for Tax Year Performance Reviews of Boards of Tax Assessors...55 List of Counties Where Performance Reviews Occurred Public Utilities...57 Figure 14: Change in Public Utility Digest Value Figure 15: Trend of Average Proposed Public Utility Equalization Ratios Figure 16: Number of Public Utility Companies by Year Table 8: 2010 Public Utility Proposed Equalization Ratios... 60

5 Preferential Agricultural Assessment...62 Table of Contents Table 9: Preferential Agricultural Assessment Fiscal Impact Table 10: Preferential Agricultural Assessment for Figure 17: Preferential Agricultural Total Tax Dollar Figure 18: Preferential Agricultural Assessed Value Eliminated Conservation Use Valuation...72 Table 11: Conservation Use Fiscal Impact Table 12: Conservation Use Valuation Assessment Figures 19: Conservation Use Revenue Shift Figures 20: Conservation Use Assessed Value Eliminated Forest Land Conservation Use...82 Table 13: Forest Land Conservation Use Fiscal Impact Table 14: Forest Land Conservation Use Valuation Assessment Taxation of Standing Timber...99 Figure 21: Statewide Timber Values Figure 22: and School Revenue from Timber Table 15: 2008 Timber Revenue Reported on 2009 Tax Digests Georgia s Unclaimed Property Program Unclaimed Property Deposit Percentage of Paid Claims FY2009 and FY2010 Table Comparison Front Cover Photograph: Piedmont Park - Atlanta, Georgia

6 Highlights of the Annual Report Highlights of the Annual Report Digest Review: The Revenue Commissioner continues to ensure uniformity and equalization between and within counties using the same procedures enacted in 1992, and in the manner prescribed in Article 5A of Chapter 5 of Title 48. The statutory deadline for submitting annual property tax digests is August 1, however, historically 5% of Georgia s 159 counties actually met this deadline. Since 2004, the Department has taken steps to encourage local tax officials to complete their work more expediently so as to allow taxpayers to receive property tax bills timely and facilitate deposit of state property tax collections. 29 counties submitted their 2009 tax digest by the August 1 deadline. The Department continues to encourage counties to achieve compliance with the law governing the digest submission due date. We hope more counties will be able to meet the August 1 deadline in the future as a result of our continued assistance. Of the 53 counties falling in the 2009 review year and which underwent extensive review, 24 county ad valorem tax digests failed to meet state standards for approval. It is important to note here that legislation passed by the General Assembly in 2010 temporarily stays the Commissioner s authority to assess additional state tax or impose the $5 per parcel penalty. Without the passage of this legislation, as a result of the 2009 reviews, five counties would have been assessed additional state tax totaling $49,666, three would have been subject to a $5.00 per parcel penalty totaling $238,075, and one county would have been assessed the $5 per parcel penalty in the amount $36,045 and additional state tax in the amount of $9,299. Of the other 106 non-review counties examined for 2009, 19 county ad valorem tax digests failed to have an acceptable overall average assessment ratio 1, compared to 34 in As a result, additional state tax in the amount totaling $465,064 was not assessed due to the 2010 legislation noted in the paragraph above. Assessed values reached a high of $389.3 billion in 2009 or a 4.13% increase from the values reported in The 2009 average millage rate of increased approximately 0.65% from the 2008 average millage rate of Several graphs showing the trend of the level of assessment, uniformity, and assessment bias can be found on Figures 1-3 of this report. Performance Review: In 2000, legislation was passed which provided that county governing authorities, by resolution, could request that the Commissioner conduct a performance review of the county board of tax assessors. Upon receipt of such a request, the Commissioner appoints a Performance Review Board consisting 1 Assessment Ratio - the fractional relationship that the assessed value of property bears to its fair market value. 1

7 of 3 members: 1 member who is an employee of the Department of Revenue and 2 members who serve as county tax assessors or chief appraisers. Once appointed, the Performance Review Board performs a thorough and complete investigation of the board of tax assessors, including the technical competency of appraisal techniques and compliance with state law and regulations, and issues a report of its findings to the governing authority. Highlights of the Annual Report Since the passage of that legislation, the Department has performed reviews of 30 county boards of tax assessors. Additional information and a list of the counties where performance reviews have been performed can be found in the section on Performance Reviews of Boards of Tax Assessors. Public Utilities: The statewide average equalization ratio 2 for public utility property increased slightly from 37.40% in 2009 to 37.65% for tax year Equalization ratios for 73 of the 159 counties were proposed at a ratio less than 40% for tax year 2010, as compared to the 105 counties whose proposed equalization ratio was less than 40% in Figure 14 reflects the growth in the Public Utility Digest since A chart showing the trend of the state proposed average equalization ratio for public utility property since 2003 can be found beginning on Figure 15 of this report. Figure 16 shows the fluctuation in the number of companies centrally assessed annually due to mergers, acquisitions, or companies ceasing to conduct business in Georgia. Preferential Agricultural Assessment: Since the implementation of Preferential Agricultural Assessment 3 in 1984, the program continued to grow through tax year Since that time, the number of taxpayers participating in this special assessment program has steadily declined; a result of the increase in fair market values at the local level and the advantages of Conservation Use Valuation. Tables and graphs depicting the impact of Preferential Agricultural Assessment can be found on Tables 9 and 10 and Figures 17 and 18 of this report. 2 Equalization Ratio - the level of assessment of centrally assessed property proposed by the State Board of Equalization and equal to the level of assessment of all other property valued by the local county board of tax assessors. O.C.G.A Preferential Agricultural Assessment - Bona fide agricultural property assessed at 75 percent of the assessment of other property or at 3% of fair market value. O.C.G.A. Section and

8 Highlights of the Annual Report Conservation Use Valuation: Since the implementation of Conservation Use Valuation 4 in 1992, the number of parcels in this program has risen steadily. The number of parcels enrolled in the program has increased to 168,673 representing the elimination of approximately $11.6 billion in value and total tax shift of approximately $292.1 million. These dramatic increases are expected to continue as county boards of tax assessors perform revaluations and property valuations increase. Charts and graphs depicting the impact of Conservation Use Valuation can be found on Tables 11 and 12, and Figures 19 and 20 of this report. Forest Land Conservation Use: A new section has been added to this report as a result of 68% of the voters voting Yes on Amendment 1 in the 2008 General Election. This amendment to the Constitution knows as the Georgia Forest Land Protection Act of 2008 provides current use assessment for tracts of forest land consisting of more than 200 acres if the property owner enters into a 15- year covenant. One significant difference in this program and the Conservation Use Assessment Program is the provision for the General Assembly to make an annual appropriation for forest land conservation use assistance grants to counties to offset the revenue shift resulting from properties entering into this program. The grants are to reimburse local governments for one-half of the first three percent of revenue reduction and 100% of the amount of revenue reduction that exceeds the first three percent. Information on the number of properties enrolled in this program for 2009, the dollar amount of the revenue shift and the amount of grants due to local governments may be found in this new section of this report beginning on page 82. Timber Taxation: Timber harvest values reported on the 2009 digest decreased from $479.2 million in 2008 to $440.7 million in 2009, a 8.15% decrease. The revenue decreased from $12.5 million to $11.6 million, a 8% decrease. Timber harvest values and revenue trends can be found on Figures 21 and 22, and Table 13 of this report. Unclaimed Property: The responsibility for the administration of this program is also handled by the Local Government Services Division. The Disposition of Unclaimed Property Act protects the rights of owners of abandoned 3 4 Conservation Use Valuation - Bona fide agricultural property assessed at current use value rather than fair market value and developed by the Department in accordance with O.C.G.A. Section

9 property and relieves those holding the property of the continuing responsibility to account for the property. The type of property that is subject to the Unclaimed Property Act consists of wages, company liquidation proceeds, safe deposit boxes, money orders, travelers checks, stocks and bonds. Under the Act, when someone holds property (holder) that belongs to someone else (owner), but has lost contact with the owner for a specified period (holding period), that holder must turn over (remit) the property to the State. The State serves as the custodian for any property remitted under the Act allowing the owners or their heirs an opportunity to claim their property in the future. Highlights of the Annual Report The information provided includes a five year history on deposits, locatable deposits, and paid claims. Summary: The department desires to provide the legislature with all information necessary for the proper evaluation of legislative impacts and promulgation of property tax policies. It fully supports the initiatives of the General Assembly in providing tax relief to the elderly, authorizing special assessment programs and exemptions for certain categories of property, homeowner tax relief grants, and increased homestead exemptions that return value to the citizens of Georgia. 4

10 Reporting Requirements Reporting Requirements The Commissioner s responsibility for continuing to provide the General Assembly with the impact of property tax administration and continued enactment of laws created by legislation and administered by the Department of Revenue, Local Government Services Division, are as follows: O.C.G.A requires examination of the digest of each county to ensure that all property valuations are reasonably uniform and equalized among the counties and within the counties. This code section provides for a status report on this review process along with the Commissioner s observations regarding the progress of the counties in ad valorem tax administration. O.C.G.A requires submission of a report showing the fiscal impact of the law providing for the preferential assessment of tangible real property devoted to agricultural use. Qualified farm property is assessed at 75% of its value under this program and this report analyzes the effect of this program on taxpayers and levying authorities. O.C.G.A requires a report showing the fiscal impact of the law providing for conservation use assessment of certain agricultural properties attendant with this code section. Qualified farm property is assessed at its current use value based upon a table of values established by the Commissioner following specific legal procedures. This report analyzes the adverse fiscal impact, if any, on other taxpayers and levying authorities. O.C.G.A requires a report showing the fiscal impact of the law providing for current use assessment of properties enrolled in the Forest Land Protection Act of 2008 program attendant with this code section. Qualified forest land property is assessed at its current use value based upon a table of values established by the Commissioner following specific legal procedures. This report analyzes the adverse fiscal impact, if any, on other taxpayers and levying authorities. 5

11 Digest Review Procedures The Commissioner, through the Local Government Services Division, has been given the statutory duty in Article 5A of Chapter 5 of Title 48 to review county tax digests and provide guidance to county boards of tax assessors in making adjustments in property valuations so as to ensure uniformity and equalization 5 of assessments for all property owners. Digest Review Procedures As directed by the legislature, the Commissioner has adopted a digest review cycle in which each county s tax digest is reviewed extensively to determine the level of assessment, uniformity and equalization in each property class. In any given year, one third of the county tax digests undergo extensive statistical testing. Counties which do not meet the criteria as set forth in the statute and regulations, are allowed an opportunity during the three-year cycle to correct any deficiencies by the next review year. The other counties that are not being extensively reviewed are examined for level of assessment to equalize the state levy and public utility assessments. The Commissioner approves a county s digest as being reasonably uniform and equalized if it meets certain standards. 5 Equalization - the measure of equality of assessment. In order to possess good equalization, a county tax digest should value all properties at about the same level of assessment. 6

12 Digest Review Procedures For those digests submitted by counties in their digest review year, the Commissioner completes his review on or before August 1 of the following tax year or within 30 days of the date the ratio study results are provided by the State Auditor. Based upon this review, the Commissioner will approve a digest when it is found to be reasonably uniform and equalized by having met the following state standards: the average level of assessment for each class of property meets the mandated state standard of 36% to 44%; the average measure of overall equalization, the coefficient of dispersion 6, meets the state standard of 15% or less for residential properties and 2% or less for all other property classes; and the bias ratio, or statistical measure of price-related differential 7, meets the state standard of 95% to 110%. Tax digests are reviewed annually to determine the overall average assessment ratio. If the Commissioner determines that a county s digest does not meet the acceptable ratio of 36%, the county is assessed additional state tax in the amount equal to the difference between the state s one quarter of a mill that would have been produced if the digest had been at the proper assessment level, and the amount the digest actually produced for collection purposes. Annually one-third of the counties are subject to measuring additional standards of statistical compliance. When measuring this compliance, the Commissioner utilizes information provided by the State Auditor from the sales ratio studies developed for each county. Each county s ratio study measures the statistical standards for level of assessment, uniformity and equalization. The Commissioner conditionally approves the digest and assesses a penalty of $5 per taxable parcel of real property if a county s review year digest contains the same or similar deficiencies as the previous review year digest. 7 6 The Coefficient of Dispersion - the statistical representation of equalization. 7 The Price-Related Differential - the statistical measure of assessment bias. This demonstrates whether lower or higher-priced properties are more accurately assessed.

13 The digest review process was completed as directed in O.C.G.A ; however, neither the $5 per parcel penalty nor the assessment of additional state was imposed due to the General Assembly passing legislation that set aside these penalties during the tax years affected by the moratorium on increases in value. The moratorium began on January 1, 2009 and extends through January 10, As noted on Table 1 below, the review of the 53 counties that fell within the 2009 review year indicated that 24 counties were deficient. Six would have been subject to additional state tax and four (Charlton, Walker, Washington and Webster) would have been assessed the $5 per parcel penalty for failure to correct prior digest deficiencies. The other fifteen counties listed (Appling, Berrien, Catoosa, Clay, Dade, Decatur, Dodge, Heard, Jackson, Miller, Mitchell, Morgan, Stephens, Taylor and Whitfield) had technical deficiencies that did not rise to the level of state assessments or penalties. Digest Review Procedures Table 1 Review Year Counties Cited for Deficiencies $5 Per Parcel Additional $5 Per Parcel Additional Appling Jackson Berrien Miller Brantley $ 8,657 Mitchell Catoosa Morgan Charlton $ 36,045 $ 9,299 Stephens Clay Talbot $ 6,684 Crisp $ 16,107 Taylor Dade Telfair $ 8,240 Decatur Walker $165,230 Dodge Washington $ 63,650 Dooly $ 9,978 Webster $ 9,195 Heard Whitfield Total $274,120 $ 58,965 8

14 Digest Review Procedures The review of the 106 non-review year counties resulted in 19 counties would have been assessed additional state tax. Table 2 Non-Review Year Counties Assessed Additional Additional Additional Bacon $ 5,109 Oglethorpe $ 11,364 Chattooga $ 18,942 Pierce $ 14,324 Fannin $ 58,791 Spalding $ 60,655 Glascock $ 3,239 Stewart $ 3,008 Greene $ 52,418 Taliaferro $ 1,690 Jenkins $ 4,963 Tift $ 29,860 Laurens $ 50,742 Treutlen $ 4,093 Lincoln $ 14,819 Warren $ 7,542 Lowndes $ 82,167 Wilcox $ 4,139 McIntosh $ 37,199 Total $ 465,064 9

15 Several graphs are included to provide a snapshot of the various measurable statistical standards for residential properties: Digest Review Procedures Figure 1: Average Level of Assessment shows an increase in the average Median Ratio from 2008 to Average Level Assessment Acceptable Range: 36% to 44% 42.00% 40.00% 38.00% 36.00% 34.00% 32.00% 37.97% 37.52% 36.51% 37.81% 37.50% 37.70% Figure 2: Average Level of Uniformity shows the average level of uniformity, as measured by the Coefficient of Dispersion, and indicates the equality of assessments between individual properties. Case law indicates that this is the most important measure of fairness within a taxing jurisdiction. The increase in 2009 indicates that assessments are less uniform compared to previous years since Average Level of Uniformity Acceptable Range: 15% or less 18.00% 15.00% 12.00% 9.00% 6.00% 3.00% 12.53% 10.54% 10.56% 10.63% 10.88% 11.72%

16 Digest Review Procedures Figure 3: Average Level of Assessment Bias shows the average level of assessment bias for the past six years as measured by the Price Related Differential. This standard has remained relatively stable during these years, indicating that lower and higher price properties are being assessed on an equal basis. Average Level of Assessment Bias Acceptable Range: 95% to 110% % % % % 90.00% 80.00% % % % % % %

17 Value and Revenue Since the implementation of new digest review procedures, counties have been performing either total or partial revaluations or updates to properties in order to conform to the state standards for acceptable digests. Property values increased significantly from 2001 to During this time, property values have increased between 6 and 9 percent annually. The small increase of 1.43% in value from 2008 to 2009 is attributable to the recent trends in the real estate market as well as the moratorium on assessment increases enacted by the General Assembly in Value and Revenue 12

18 Value and Revenue Figure 4: Total Assessed Value shows the increases in property values since Total Assessed Value (Billions) Billions Figure 5: Average Millage Rate shows the average millage rated since For 2009 the average millage increased slightly. Average Millage Rate

19 Property tax continues to be the primary revenue source for local governments. Currently approximately $11 billion in revenue is collected from property taxes in Georgia. Because Department involvement in the collection of city taxes is limited, the information below does not include taxes levied and collected for this purpose. Value and Revenue Figure 6: Comparison of Total Revenue below shows the total revenues collected. Comparison of Total Revenue (Billions) Billions Figure 7: 2009 Percentage of Total Revenue by Tax Type shows the percentage of the total ad valorem taxes levied for state, county and school purposes Percentage of Total Revenue by Tax Type State 0.85% School 61.49% 37.65% 14

20 Value and Revenue Figure 8: 2009 Tax Revenue by Property Class shows the amount of tax revenue generated from the various classes of property for county tax purposes Tax Revenue by Property Class (Millions) Industrial $219.9 Public Utility $136.1 Motor Vehicle $268.7 Mobile Homes $12.8 Commercial $1,043.7 Timber $5.4 Heavy Duty Equipment $1.0 Agricultural $121.9 Residential $2,046.2 Figure 9: Five-Year Comparison of Tax Revenue shows the amount of tax revenue levied for 2009 for county tax purposes and a five-year comparison. Five Year Comparison of Tax Revenue (Billions) Billions $6.0 $5.0 $4.0 $3.0 $3.1 $3.4 $3.5 $3.7 $3.8 $2.0 $

21 Figure 10: 2009 School Tax Revenue by Property Class shows the amount of tax revenue. Value and Revenue 2009 School Tax Revenue by Property Class (Millions) Industrial $352.0 Public Utility $208.6 Motor Vehicle $443.7 Mobile Homes $18.8 Commercial $1,654.6 Timber $6.6 Heavy Duty Equipment $0.6 Agricultural $171.1 Residential $3,439.0 Figure 11: Five-Year Comparison of Total School Tax Revenue shows the amount of tax revenue and a five-year comparison for school tax purposes. Five Year Comparison of Total School Tax Revenue (Billions) Billions $12.0 $10.0 $8.0 $6.0 $4.0 $5.7 $5.5 $6.0 $6.4 $6.3 $

22 Value and Revenue Figure 12: 2009 Revenue by Property Class shows the amount of revenue for state tax purposes Revenue by Property Class (Millions) Industrial $4.9 Public Utility $3.1 Motor Vehicle $6.1 Mobile Homes $0.3 Commercial $21.9 Timber $0.1 Heavy Duty Equipment $0.01 Agricultural $2.9 Residential $48.1 Figure 13: Five-Year Comparison of Revenue shows the amount of revenue and five-year comparison for state tax purposes. Five Year Comparison of Revenue (Millions) Millions $100.0 $90.0 $80.0 $70.0 $72.8 $79.6 $83.2 $87.9 $87.4 $60.0 $

23 Comparison of Collections to Digest Tables 3, 4, 5, 6, and 7 on the following pages represent the amount of property tax for state purposes earmarked for collection as shown on each county s digest for the applicable tax year. The tables also show the collection percentage rate determined as a result of a state audit for these years, and the application of that percentage rate in calculating the potential tax loss for all tax purposes. These figures do not include the amount of delinquent tax at the time of the audit which may have been collected since that time. The figures do include adjustments as a result of settlement of appeals, additional homestead exemptions, personal property audits, correction of factual errors, unreturned property, and those accounts that are written off (typically personal property where there is no longer any property on which to levy). Comparison of Collections to Digest 18

24 Comparison of Collections to Digest Potential Tax Loss Below is an aggregate of Tables 3, 4, 5, 6, and 7. The collection percentage rate determined as a result of the state audit for these applicable years, and the application of that percentage rate used to calculate the potential tax loss. Tax Year Amount of Delinquent Tax Amount Percentage of Collected Percentage of Uncollected 2003 $63,988,610 $1,291, % 2.3% 2004 $67,915,011 $1,487, % 3.2% 2005 $73,154,073 $2,507, % 4.4% 2006 $80,475,849 $2,751, % 4.9% 2007 $83,862,986 $2,437, % 4.6% 2008 $88,221,202 $3,942, % 4.5% 2009 $86,667,109 $4,328, % 5.0% 19

25 Table 3 Comparison of Tax Collections for Tax Year 2005 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Appling $ 147,510 $ 2,248 $ 3,026 $ 142, % Atkinson $ 31,370 $ 693 $ 1,671 $ 29, % Bacon $ 45,707 $ 2,043 $ 361 $ 43, % Comparison of Collections to Digest Baker $ 29,691 $ 503 $ 69 $ 29, % Baldwin $ 224,028 $ 3,270 $ 928 $ 219, % Banks $ 129,206 $ 5,224 $ 566 $ 123, % Barrow $ 400,978 $ 18,441 $ (1,486) $ 384, % Bartow $ 669,864 $ 14,370 $ 756 $ 654, % Ben Hill $ 81,944 $ 12,132 $ 22 $ 69, % Berrien $ 64,949 $ 801 $ 1,515 $ 62, % Bibb $ 951,514 $ 13,319 $ 6,358 $ 931, % Bleckley $ 53,113 $ 2,056 $ 597 $ 50, % Brantley $ 51,611 $ 1,842 $ 492 $ 49, % Brooks $ 82,454 $ 2,335 $ 443 $ 79, % Bryan $ 215,984 $ 1,383 $ 851 $ 213, % Bulloch $ 334,124 $ 5,667 $ 1,543 $ 326, % Burke $ 385,583 $ 5,875 $ 2,232 $ 377, % Butts $ 151,587 $ 3,314 $ 1,096 $ 147, % Calhoun $ 23,913 $ 1,186 $ 0 $ 22, % Camden $ 274,909 $ 10,545 $ 143 $ 264, % Candler $ 49,137 $ 3,275 $ 2,122 $ 43, % Carroll $ 613,101 $ 12,765 $ 1,455 $ 598, % Catoosa $ 353,273 $ 14,380 $ 1,792 $ 337, % Charlton $ 56,858 $ 2,543 $ 252 $ 54, % Chatham $ 2,470,607 $ 123,532 $ 32,233 $ 2,314, % 20

26 Comparison of Collections to Digest Table 3 Continued Comparison of Tax Collections for Tax Year 2005 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Chattahoochee $ 13,120 $ 320 $ 199 $ 12, % Chattooga $ 127,929 $ 4,137 $ 2,900 $ 120, % Cherokee $ 1,653,114 $ 9,233 $ (1,784) $ 1,645, % Clarke $ 746,399 $ 30,524 $ 1,521 $ 714, % Clay $ 22,174 $ 228 $ 21, % Clayton $ 1,904,340 $ 166,615 $ 17,384 $ 1,720, % Clinch $ 40,211 $ 270 $ 3,285 $ 36, % Cobb $ 6,668,638 $ 81,444 $ 113,773 $ 6,473, % Coffee $ 190,883 $ 6,573 $ 2,626 $ 181, % Colquitt $ 179,160 $ 207 $ 8,321 $ 170, % Columbia $ 745,484 $ 4,506 $ 2,495 $ 738, % Cook $ 75,561 $ 1,700 $ 175 $ 73, % Coweta $ 880,497 $ 81,558 $ 1,224 $ 797, % Crawford $ 57,246 $ 4,829 $ 689 $ 51, % Crisp $ 114,362 $ 4,392 $ 269 $ 109, % Dade $ 79,276 $ 6,481 $ 3,442 $ 69, % Dawson $ 269,947 $ 5,080 $ 840 $ 264, % Decatur $ 167,714 $ 771 $ 675 $ 166, % Dekalb $ 5,723,191 $ 160,427 $ 79,240 $ 5,483, % Dodge $ 76,403 $ 5,613 $ 510 $ 70, % Dooly $ 62,266 $ 2,023 $ 3,191 $ 57, % Dougherty $ 472,403 $ 3,692 $ 3,657 $ 465, % Douglas $ 881,508 $ 19,070 $ 3,840 $ 858, % Early $ 75,587 $ 365 $ 4,740 $ 70, % Echols $ 26,308 $ 240 $ 300 $ 25, % 21

27 Table 3 Continued Comparison of Tax Collections for Tax Year 2005 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Effingham $ 302,196 $ 7,529 $ 513 $ 294, % Elbert $ 115,239 $ 2,465 $ 766 $ 112, % Emanuel $ 103,527 $ 2,285 $ 1,486 $ 99, % Comparison of Collections to Digest Evans $ 51,539 $ 1,721 $ 190 $ 49, % Fannin $ 196,860 $ 2,326 $ 1,211 $ 193, % Fayette $ 1,152,536 $ 23,456 $ 18 $ 1,129, % Floyd $ 665,379 $ 19,469 $ 4,900 $ 641, % Forsyth $ 1,755,284 $ 28,637 $ 11,531 $ 1,715, % Franklin $ 152,737 $ 8,390 $ 2,586 $ 141, % Fulton $ 10,730,800 $ 408,508 $ 28,540 $ 10,293, % Gilmer $ 260,702 $ 15,249 $ 645 $ 244, % Glascock $ 15,076 $ 199 $ (96) $ 14, % Glynn $ 1,024,731 $ 15,000 $ 6,900 $ 1,002, % Gordon $ 337,701 $ 19,341 $ 546 $ 317, % Grady $ 115,994 $ 1,558 $ 555 $ 113, % Greene $ 248,528 $ 4,260 $ (517) $ 244, % Gwinnett $ 6,540,067 $ 464,180 $ 23,111 $ 6,052, % Habersham $ 291,666 $ 9,380 $ 1,494 $ 280, % Hall $ 1,287,569 $ 13,752 $ 6,960 $ 1,266, % Hancock $ 66,491 $ 5,196 $ (44) $ 61, % Haralson $ 160,995 $ 4,426 $ 820 $ 155, % Harris $ 209,346 $ 2,261 $ (2,565) $ 209, % Hart $ 231,788 $ 9,970 $ (73) $ 221, % Heard $ 116,050 $ 2,592 $ 29,057 $ 84, % Henry $ 1,417,321 $ 30,789 $ 4,767 $ 1,381, % 22

28 Comparison of Collections to Digest Table 3 Continued Comparison of Tax Collections for Tax Year 2005 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Houston $ 706,107 $ 18,177 $ 501 $ 687, % Irwin $ 46,918 $ 388 $ 616 $ 45, % Jackson $ 401,104 $ 11,482 $ 870 $ 388, % Jasper $ 104,380 $ 8,947 $ 2,016 $ 93, % Jeff Davis $ 64,278 $ 2,674 $ 444 $ 61, % Jefferson $ 95,968 $ 3,097 $ (729) $ 93, % Jenkins $ 37,879 $ 357 $ (303) $ 37, % Johnson $ 34,677 $ 979 $ 219 $ 33, % Jones $ 154,448 $ 1,194 $ 11,539 $ 141, % Lamar $ 100,316 $ 3,382 $ 2,489 $ 94, % Lanier $ 25,038 $ 992 $ 392 $ 23, % Laurens $ 263,375 $ 6,502 $ 1,516 $ 255, % Lee $ 152,535 $ 3,560 $ 4,511 $ 144, % Liberty $ 226,973 $ 11,621 $ 2,886 $ 212, % Lincoln $ 55,689 $ 1,360 $ (75) $ 54, % Long $ 33,221 $ 2,031 $ 75 $ 31, % Lowndes $ 570,011 $ 20,130 $ 2,726 $ 547, % Lumpkin $ 222,976 $ 6,254 $ 840 $ 215, % Macon $ 71,319 $ 6,153 $ 2,819 $ 62, % Madison $ 152,244 $ 9,230 $ 722 $ 142, % Marion $ 49,321 $ 328 $ 135 $ 48, % McDuffie $ 119,913 $ 4,489 $ 525 $ 114, % McIntosh $ 102,780 $ 8,160 $ 569 $ 94, % Meriwether $ 118,641 $ 4,538 $ 1,931 $ 112, % Miller $ 36,759 $ 749 $ (201) $ 36, % 23

29 Table 3 Continued Comparison of Tax Collections for Tax Year 2005 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Mitchell $ 113,097 $ 1,513 $ 2,433 $ 109, % Monroe $ 428,243 $ 10,482 $ 143,349 $ 274, % Montgomery $ 39,181 $ 917 $ 1,850 $ 36, % Comparison of Collections to Digest Morgan $ 174,000 $ 4,812 $ 264 $ 168, % Murray $ 227,942 $ 6,070 $ 3,672 $ 218, % Muscogee $ 1,017,276 $ 72,185 $ 22,130 $ 922, % Newton $ 595,510 $ 2,654 $ 2,000 $ 590, % Oconee $ 294,425 $ 718 $ (563) $ 294, % Oglethorpe $ 86,573 $ 1,814 $ 508 $ 84, % Paulding $ 784,881 $ 19,733 $ 6,462 $ 758, % Peach $ 126,426 $ 7,347 $ 287 $ 118, % Pickens $ 282,308 $ 14,649 $ 1,682 $ 265, % Pierce $ 82,041 $ 3,782 $ 834 $ 77, % Pike $ 107,140 $ 6,361 $ 934 $ 99, % Polk $ 219,525 $ 7,696 $ 3,457 $ 208, % Pulaski $ 47,538 $ 1,018 $ 650 $ 45, % Putnam $ 280,318 $ 1,965 $ (3,098) $ 281, % Quitman $ 17,270 $ 248 $ 226 $ 16, % Rabun $ 313,503 $ 10,231 $ 843 $ 302, % Randolph $ 34,951 $ 1,593 $ 136 $ 33, % Richmond $ 1,064,253 $ 47,785 $ 21,742 $ 994, % Rockdale $ 612,066 $ 30,209 $ 475 $ 581, % Schley $ 20,272 $ 201 $ 945 $ 19, % Screven $ 80,656 $ 2,175 $ 84 $ 78, % Seminole $ 51,050 $ 584 $ (149) $ 50, % 24

30 Comparison of Collections to Digest Table 3 Continued Comparison of Tax Collections for Tax Year 2005 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Spalding $ 344,281 $ 6,255 $ 3,373 $ 334, % Stephens $ 167,577 $ 5,305 $ 464 $ 161, % Stewart $ 32,909 $ 861 $ (81) $ 32, % Sumter $ 158,645 $ 8,443 $ 148 $ 150, % Talbot $ 50,237 $ 1,206 $ 666 $ 48, % Taliaferro $ 17,994 $ 1,093 $ 292 $ 16, % Tattnall $ 76,852 $ 5,832 $ 480 $ 70, % Taylor $ 45,513 $ 1,352 $ 141 $ 44, % Telfair $ 57,389 $ 5,062 $ 88 $ 52, % Terrell $ 50,123 $ 1,223 $ 397 $ 48, % Thomas $ 263,192 $ 8,737 $ (1,429) $ 255, % Tift $ 220,121 $ 1,570 $ (290) $ 218, % Toombs $ 118,217 $ 3,629 $ 303 $ 114, % Towns $ 185,797 $ 12,713 $ 413 $ 172, % Treutlen $ 23,350 $ 1,190 $ 325 $ 21, % Troup $ 421,794 $ 1,246 $ 13,050 $ 407, % Turner $ 42,736 $ 392 $ 873 $ 41, % Twiggs $ 51,777 $ 2,834 $ 1,576 $ 47, % Union $ 196,891 $ 4,540 $ 511 $ 191, % Upson $ 158,602 $ 5,919 $ 8,050 $ 144, % Walker $ 315,851 $ 14,826 $ 6,016 $ 295, % Walton $ 619,703 $ 3,993 $ (95) $ 615, % Ware $ 154,391 $ 4,668 $ 3,739 $ 145, % Warren $ 33,433 $ 1,332 $ 337 $ 31, % Washington $ 154,218 $ 1,369 $ 1,967 $ 150, % 25

31 Table 3 Continued Comparison of Tax Collections for Tax Year 2005 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Wayne $ 157,919 $ 12,188 $ 356 $ 145, % Webster $ 13,929 $ 419 $ 104 $ 13, % Wheeler $ 23,710 $ 2,261 $ 110 $ 21, % Comparison of Collections to Digest White $ 214,353 $ 2,175 $ 386 $ 211, % Whitfield $ 748,381 $ 17,674 $ 4,720 $ 725, % Wilcox $ 34,316 $ 673 $ 63 $ 33, % Wilkes $ 68,558 $ 988 $ 188 $ 67, % Wilkinson $ 84,590 $ 3,317 $ 1,612 $ 79, % Worth $ 102,554 $ 1,804 $ 405 $ 100, % Total $ 73,154,073 $ 2,507,584 $ 733,294 $ 69,913, % These tables also show the collection percentage rate determined as a result of a state audit for these applicable years, and the application of that percentage rate in calculating the potential tax loss. These figures do not include the amount of delinquent tax at the time of the audit which may have been collected since that time. The figures do include adjustments as a result of settlement of appeals, additional homestead exemptions, personal property audits, correction of factual errors, unreturned property, and those accounts that are written off (typically personal property where there is no longer any property on which to levy). 26

32 Comparison of Collections to Digest Table 4 Comparison of Tax Collections for Tax Year 2006 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Appling $ 155,544 $ 1,964 $ 153, % Atkinson $ 30,825 $ 1,178 $ 1,501 $ 28, % Bacon $ 49,921 $ 2,215 $ 130 $ 47, % Baker $ 29,852 $ 382 $ (317) $ 29, % Baldwin $ 261,190 $ 3,915 $ 1,307 $ 255, % Banks $ 132,691 $ 5,224 $ 566 $ 126, % Barrow $ 443,533 $ 19,933 $ 253 $ 423, % Bartow $ 727,983 $ 21,199 $ (5,635) $ 712, % Ben Hill $ 88,384 $ 14,954 $ 13 $ 73, % Berrien $ 81,020 $ 2,290 $ 3,974 $ 74, % Bibb $ 964,982 $ 16,000 $ 7,200 $ 941, % Bleckley $ 53,900 $ 4,743 $ 290 $ 48, % Brantley $ 70,791 $ 4,601 $ (224) $ 66, % Brooks $ 88,224 $ 1,723 $ 268 $ 86, % Bryan $ 270,444 $ 5,593 $ 139 $ 264, % Bulloch $ 354,921 $ 3,318 $ 589 $ 351, % Burke $ 399,537 $ 10,683 $ 651 $ 388, % Butts $ 174,483 $ 4,085 $ 13,039 $ 157, % Calhoun $ 24,289 $ 3,603 $ 32 $ 20, % Camden $ 308,013 $ 12,000 $ 300 $ 295, % Candler $ 53,135 $ 3,067 $ 1,632 $ 48, % Carroll $ 654,703 $ 17,233 $ 278 $ 637, % Catoosa $ 385,211 $ 10,619 $ 1,180 $ 373, % Charlton $ 60,234 $ 2,800 $ 300 $ 57, % Chatham $ 2,792,846 $ 39,888 $ 19,708 $ 2,733, % 27

33 Table 4 Continued Comparison of Tax Collections for Tax Year 2006 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Chattahoochee $ 13,430 $ 510 $ 241 $ 12, % Chattooga $ 136,021 $ 4,200 $ 3,100 $ 128, % Cherokee $ 1,842,109 $ 18,665 $ 26,168 $ 1,797, % Comparison of Collections to Digest Clarke $ 828,064 $ 9,734 $ 5,128 $ 813, % Clay $ 22,387 $ 128 $ 679 $ 21, % Clayton $ 2,110,504 $ 36,824 $ 17,271 $ 2,056, % Clinch $ 41,402 $ 435 $ 3,640 $ 37, % Cobb $ 7,291,875 $ 64,187 $ 102,459 $ 7,125, % Coffee $ 195,614 $ 5,608 $ 68 $ 189, % Colquitt $ 190,023 $ 85 $ 10,431 $ 179, % Columbia $ 859,090 $ 14,708 $ 2,403 $ 841, % Cook $ 83,170 $ 2,400 $ 650 $ 80, % Coweta $ 960,666 $ 85,788 $ 3,937 $ 870, % Crawford $ 58,700 $ 4,677 $ 540 $ 53, % Crisp $ 125,859 $ 5,112 $ 3,385 $ 117, % Dade $ 107,999 $ 9,148 $ 1,429 $ 97, % Dawson $ 304,584 $ 12,912 $ 1,700 $ 289, % Decatur $ 171,994 $ 800 $ 700 $ 170, % Dekalb $ 6,248,241 $ 307,106 $ 128,145 $ 5,812, % Dodge $ 94,675 $ 11,823 $ 1,041 $ 81, % Dooly $ 59,924 $ 2,800 $ 200 $ 56, % Dougherty $ 475,158 $ 3,883 $ 2,115 $ 469, % Douglas $ 976,065 $ 24,967 $ 4,498 $ 946, % Early $ 77,870 $ 1,071 $ 4,973 $ 71, % Echols $ 26,943 $ 300 $ 100 $ 26, % 28

34 Comparison of Collections to Digest Table 4 Continued Comparison of Tax Collections for Tax Year 2006 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Effingham $ 337,084 $ 12,184 $ (257) $ 325, % Elbert $ 123,331 $ 4,430 $ 974 $ 117, % Emanuel $ 105,457 $ 2,586 $ (13) $ 102, % Evans $ 51,539 $ 1,721 $ 190 $ 49, % Fannin $ 221,533 $ 13,903 $ 1,945 $ 205, % Fayette $ 1,256,408 $ 22,054 $ (1,203) $ 1,235, % Floyd $ 710,975 $ 18,648 $ 7,248 $ 685, % Forsyth $ 2,023,809 $ 34,048 $ 9,426 $ 1,980, % Franklin $ 167,624 $ 8,349 $ 1,564 $ 157, % Fulton $ 11,772,112 $ 670,590 $ 276,451 $ 10,825, % Gilmer $ 291,161 $ 18,702 $ 2,348 $ 270, % Glascock $ 15,984 $ 76 $ (136) $ 16, % Glynn $ 1,186,678 $ 28,925 $ 2,430 $ 1,155, % Gordon $ 364,091 $ 18,544 $ 1,090 $ 344, % Grady $ 145,494 $ 1,350 $ 2,293 $ 141, % Greene $ 361,035 $ 7,819 $ 6,812 $ 346, % Gwinnett $ 7,306,274 $ 331,517 $ 113,297 $ 6,861, % Habersham $ 304,284 $ 14,650 $ 859 $ 288, % Hall $ 1,382,105 $ 26,155 $ 2,916 $ 1,353, % Hancock $ 71,067 $ 5,948 $ 359 $ 64, % Haralson $ 168,041 $ 4,615 $ 370 $ 163, % Harris $ 241,646 $ 2,491 $ (83) $ 239, % Hart $ 245,695 $ 15,061 $ 8,739 $ 221, % Heard $ 126,274 $ 3,319 $ 27,313 $ 95, % Henry $ 1,581,824 $ 44,078 $ 5,019 $ 1,532, % 29

35 Table 4 Continued Comparison of Tax Collections for Tax Year 2006 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Houston $ 840,470 $ 15,552 $ 20,847 $ 804, % Irwin $ 47,696 $ 400 $ 350 $ 46, % Jackson $ 464,631 $ 23,851 $ 5,996 $ 434, % Comparison of Collections to Digest Jasper $ 108,236 $ 9,333 $ 1,499 $ 97, % Jeff Davis $ 64,978 $ 2,030 $ (126) $ 63, % Jefferson $ 101,392 $ 2,373 $ 501 $ 98, % Jenkins $ 38,360 $ 435 $ 238 $ 37, % Johnson $ 34,775 $ 1,075 $ 121 $ 33, % Jones $ 160,442 $ 2,356 $ 12,186 $ 145, % Lamar $ 103,254 $ 7,798 $ 65 $ 95, % Lanier $ 26,071 $ 1,000 $ 400 $ 24, % Laurens $ 289,939 $ 8,552 $ 3,919 $ 277, % Lee $ 198,666 $ 2,794 $ 6,725 $ 189, % Liberty $ 242,044 $ 12,187 $ 3,250 $ 226, % Lincoln $ 66,542 $ 3,695 $ 355 $ 62, % Long $ 31,558 $ 4,595 $ 228 $ 26, % Lowndes $ 618,546 $ 18,000 $ 2,500 $ 598, % Lumpkin $ 236,476 $ 7,960 $ 645 $ 227, % Macon $ 77,183 $ 7,319 $ 3,388 $ 66, % Madison $ 156,494 $ 11,120 $ 1,329 $ 144, % Marion $ 48,730 $ 267 $ 765 $ 47, % McDuffie $ 125,942 $ 2,599 $ 100 $ 123, % McIntosh $ 108,542 $ 9,342 $ 671 $ 98, % Meriwether $ 124,541 $ 7,508 $ 1,740 $ 115, % Miller $ 37,488 $ 332 $ (40) $ 37, % 30

36 Comparison of Collections to Digest Table 4 Continued Comparison of Tax Collections for Tax Year 2006 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Mitchell $ 124,162 $ 2,065 $ 1,123 $ 120, % Monroe $ 492,961 $ 17,045 $ 193,962 $ 281, % Montgomery $ 39,709 $ 3,608 $ 1,364 $ 34, % Morgan $ 184,887 $ 4,854 $ 665 $ 179, % Murray $ 234,261 $ 8,827 $ (995) $ 226, % Muscogee $ 1,073,005 $ 19,923 $ 16,917 $ 1,036, % Newton $ 652,728 $ 3,975 $ 2,817 $ 645, % Oconee $ 339,268 $ 2,815 $ 208 $ 336, % Oglethorpe $ 105,504 $ 5,211 $ 922 $ 99, % Paulding $ 945,750 $ 22,371 $ 22,490 $ 900, % Peach $ 133,258 $ 7,589 $ 363 $ 125, % Pickens $ 313,212 $ 26,580 $ 374 $ 286, % Pierce $ 88,838 $ 4,379 $ 778 $ 83, % Pike $ 114,496 $ 7,587 $ 659 $ 106, % Polk $ 230,875 $ 11,677 $ 4,379 $ 214, % Pulaski $ 57,258 $ 755 $ 66 $ 56, % Putnam $ 334,115 $ 3,063 $ (1,791) $ 332, % Quitman $ 18,453 $ 205 $ 472 $ 17, % Rabun $ 329,391 $ 6,847 $ 4,585 $ 317, % Randolph $ 46,681 $ 1,759 $ 196 $ 44, % Richmond $ 1,086,652 $ 65,769 $ 3,506 $ 1,017, % Rockdale $ 669,753 $ 33,201 $ 202 $ 636, % Schley $ 21,005 $ 531 $ 1,050 $ 19, % Screven $ 100,304 $ 4,079 $ 397 $ 95, % Seminole $ 54,458 $ 651 $ (11) $ 53, % 31

37 Table 4 Continued Comparison of Tax Collections for Tax Year 2006 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Spalding $ 358,783 $ 7,057 $ 1,781 $ 349, % Stephens $ 175,772 $ 3,360 $ 3,147 $ 169, % Stewart $ 33,105 $ 282 $ 70 $ 32, % Comparison of Collections to Digest Sumter $ 173,347 $ 5,443 $ (501) $ 168, % Talbot $ 57,906 $ 1,160 $ 2,471 $ 54, % Taliaferro $ 17,565 $ 762 $ 204 $ 16, % Tattnall $ 79,533 $ 3,528 $ (9) $ 76, % Taylor $ 45,120 $ 3,752 $ (533) $ 41, % Telfair $ 66,776 $ 4,500 $ 90 $ 62, % Terrell $ 51,012 $ 1,510 $ 122 $ 49, % Thomas $ 272,828 $ 4,408 $ 200 $ 268, % Tift $ 237,161 $ 2,108 $ (127) $ 235, % Toombs $ 118,217 $ 3,629 $ 303 $ 114, % Towns $ 195,060 $ 8,517 $ (158) $ 186, % Treutlen $ 29,184 $ 1,625 $ (43) $ 27, % Troup $ 431,853 $ 603 $ 5,807 $ 425, % Turner $ 44,129 $ 1,090 $ 57 $ 42, % Twiggs $ 49,505 $ 2,838 $ 159 $ 46, % Union $ 303,309 $ 14,424 $ (1,721) $ 290, % Upson $ 164,846 $ 7,326 $ 9,262 $ 148, % Walker $ 339,781 $ 12,632 $ 1,174 $ 325, % Walton $ 688,021 $ 4,446 $ (877) $ 684, % Ware $ 159,595 $ 4,724 $ 389 $ 154, % Warren $ 40,312 $ 2,474 $ (697) $ 38, % Washington $ 157,700 $ 2,876 $ 1,312 $ 153, % 32

38 Comparison of Collections to Digest Table 4 Continued Comparison of Tax Collections for Tax Year 2006 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Wayne $ 142,910 $ 12,538 $ 505 $ 129, % Webster $ 14,095 $ 362 $ 47 $ 13, % Wheeler $ 31,007 $ 5,253 $ 333 $ 25, % White $ 226,491 $ 3,593 $ 193 $ 222, % Whitfield $ 799,517 $ 36,221 $ 2,570 $ 760, % Wilcox $ 34,601 $ 600 $ 100 $ 33, % Wilkes $ 83,836 $ 2,165 $ 5,239 $ 76, % Wilkinson $ 85,588 $ 3,945 $ 405 $ 81, % Worth $ 102,855 $ 1,500 $ 400 $ 100, % Total $ 80,475,849 $ 2,751,939 $ 1,196,154 $ 76,527, % These tables also show the collection percentage rate determined as a result of a state audit for these applicable years, and the application of that percentage rate in calculating the potential tax loss. These figures do not include the amount of delinquent tax at the time of the audit which may have been collected since that time. The figures do include adjustments as a result of settlement of appeals, additional homestead exemptions, personal property audits, correction of factual errors, unreturned property, and those accounts that are written off (typically personal property where there is no longer any property on which to levy). 33

39 Table 5 Comparison of Tax Collections for Tax Year 2007 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Appling $ 158,808 $ 48,672 $ (2,134) $ 95, % Atkinson $ 31,591 $ 848 $ 1,680 $ 29, % Bacon $ 49,104 $ 2,358 $ (587) $ 47, % Comparison of Collections to Digest Baker $ 30,123 $ 127 $ 131 $ 29, % Baldwin $ 254,738 $ 3,915 $ 1,307 $ 255, % Banks $ 134,104 $ 5,224 $ 566 $ 126, % Barrow $ 482,348 $ 19,933 $ 253 $ 423, % Bartow $ 750,040 $ 21,199 $ (5,635) $ 712, % Ben Hill $ 90,274 $ 3,606 $ 373 $ 86, % Berrien $ 82,439 $ 12,960 $ 1,001 $ 68, % Bibb $ 932,606 $ 16,984 $ 12,692 $ 902, % Bleckley $ 51,534 $ 1,309 $ 377 $ 49, % Brantley $ 77,205 $ 5,133 $ 3,129 $ 68, % Brooks $ 81,379 $ 2,198 $ (2,878) $ 80, % Bryan $ 285,512 $ 7,547 $ 1,107 $ 276, % Bulloch $ 409,061 $ 10,704 $ 153 $ 398, % Burke $ 406,696 $ 14,670 $ 425 $ 391, % Butts $ 158,748 $ 6,076 $ 516 $ 152, % Calhoun $ 35,119 $ 1,411 $ 489 $ 33, % Camden $ 402,458 $ 11,831 $ 7,581 $ 383, % Candler $ 53,842 $ 3,714 $ 71 $ 50, % Carroll $ 656,451 $ 22,361 $ 1,761 $ 632, % Catoosa $ 362,558 $ 16,097 $ 1,042 $ 345, % Charlton $ 76,345 $ 1,876 $ 4,512 $ 69, % Chatham $ 2,990,194 $ 75,545 $ 58,756 $ 2,855, % 34

40 Comparison of Collections to Digest Table 5 Continued Comparison of Tax Collections for Tax Year 2007 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Chattahoochee $ 15,123 $ 550 $ 122 $ 14, % Chattooga $ 134,039 $ 5,650 $ 1,324 $ 127, % Cherokee $ 1,953,936 $ 36,290 $ 3,522 $ 1,914, % Clarke $ 812,796 $ 9,782 $ 5,727 $ 797, % Clay $ 20,910 $ 133 $ 179 $ 20, % Clayton $ 2,128,492 $ 70,981 $ 34,859 $ 2,022, % Clinch $ 62,476 $ 991 $ 4,903 $ 56, % Cobb $ 7,345,936 $ 83,196 $ 135,864 $ 7,126, % Coffee $ 203,338 $ 7,395 $ 4,215 $ 191, % Colquitt $ 198,498 $ 182 $ 9,670 $ 188, % Columbia $ 926,726 $ 19,227 $ 5,294 $ 902, % Cook $ 80,541 $ 2,161 $ 566 $ 77, % Coweta $ 1,003,163 $ 40,295 $ 40,688 $ 922, % Crawford $ 70,202 $ 5,061 $ 495 $ 64, % Crisp $ 128,735 $ 6,205 $ 1,952 $ 120, % Dade $ 102,394 $ 7,403 $ 1,119 $ 93, % Dawson $ 315,472 $ 8,128 $ 576 $ 306, % Decatur $ 187,405 $ 7,530 $ 1,800 $ 178, % Dekalb $ 6,159,271 $ 42,264 $ 142,703 $ 5,974, % Dodge $ 93,206 $ 6,620 $ 362 $ 86, % Dooly $ 67,270 $ 2,403 $ 4,495 $ 60, % Dougherty $ 537,947 $ 8,614 $ 10,216 $ 519, % Douglas $ 1,037,795 $ 40,798 $ 15,573 $ 981, % Early $ 112,434 $ 2,918 $ 4,861 $ 104, % Echols $ 24,814 $ 400 $ 159 $ 24, % 35

41 Table 5 Continued Comparison of Tax Collections for Tax Year 2007 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Effingham $ 394,349 $ 24,327 $ (2,952) $ 372, % Elbert $ 120,180 $ 2,987 $ 878 $ 116, % Emanuel $ 104,672 $ 2,249 $ 955 $ 101, % Comparison of Collections to Digest Evans $ 55,946 $ 1,672 $ (52) $ 54, % Fannin $ 252,561 $ 7,726 $ 3,098 $ 241, % Fayette $ 1,203,042 $ 42,949 $ 13,173 $ 1,146, % Floyd $ 674,159 $ 16,749 $ 7,248 $ 650, % Forsyth $ 2,109,650 $ 42,106 $ 19,011 $ 2,048, % Franklin $ 157,212 $ 5,010 $ 6,621 $ 150, % Fulton $ 12,895,805 $ 501,085 $ 422,642 $ 11,972, % Gilmer $ 298,869 $ 11,011 $ 7,719 $ 280, % Glascock $ 20,477 $ 484 $ (42) $ 20, % Glynn $ 1,343,834 $ 58,586 $ 573 $ 1,284, % Gordon $ 356,133 $ 22,381 $ 2,056 $ 331, % Grady $ 144,523 $ 2,504 $ 1,653 $ 140, % Greene $ 369,924 $ 5,864 $ 117 $ 363, % Gwinnett $ 7,646,140 $ 120,566 $ 114,602 $ 7,410, % Habersham $ 288,078 $ 15,008 $ 2,427 $ 270, % Hall $ 1,639,603 $ 27,166 $ 23,330 $ 1,589, % Hancock $ 74,746 $ 6,934 $ 1,748 $ 66, % Haralson $ 167,205 $ 4,509 $ 932 $ 161, % Harris $ 277,401 $ 3,555 $ (1,894) $ 275, % Hart $ 217,368 $ 12,000 $ 2,643 $ 202, % Heard $ 134,374 $ 3,866 $ 32,103 $ 98, % Henry $ 1,615,784 $ 71,642 $ 8,505 $ 1,535, % 36

42 Comparison of Collections to Digest Table 5 Continued Comparison of Tax Collections for Tax Year 2007 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Houston $ 843,300 $ 32,282 $ (2,255) $ 813, % Irwin $ 50,087 $ 1,587 $ 211 $ 48, % Jackson $ 539,354 $ 26,224 $ 5,406 $ 507, % Jasper $ 111,197 $ 7,317 $ (449) $ 104, % Jeff Davis $ 64,979 $ 7,648 $ 512 $ 56, % Jefferson $ 106,096 $ 3,312 $ 2,226 $ 100, % Jenkins $ 56,812 $ 2,124 $ 124 $ 54, % Johnson $ 40,277 $ 1,682 $ 270 $ 38, % Jones $ 189,078 $ 7,436 $ 2,289 $ 179, % Lamar $ 103,633 $ 4,392 $ 620 $ 98, % Lanier $ 40,815 $ 2,229 $ 488 $ 38, % Laurens $ 287,215 $ 8,700 $ 3,641 $ 274, % Lee $ 205,550 $ 1,570 $ 7,335 $ 196, % Liberty $ 299,380 $ 37,162 $ 9,861 $ 252, % Lincoln $ 72,029 $ 5,455 $ 1,096 $ 65, % Long $ 54,858 $ 5,507 $ 596 $ 48, % Lowndes $ 640,532 $ 14,760 $ 7,648 $ 618, % Lumpkin $ 287,194 $ 20,888 $ 2,917 $ 263, % Macon $ 82,071 $ 7,978 $ 4,573 $ 69, % Madison $ 160,504 $ 11,183 $ 1,097 $ 148, % Marion $ 56,205 $ 1,274 $ 344 $ 54, % McDuffie $ 128,889 $ 1,476 $ 1,285 $ 126, % McIntosh $ 120,486 $ 11,330 $ 2,917 $ 106, % Meriwether $ 119,672 $ 4,099 $ 2,314 $ 113, % Miller $ 37,888 $ 563 $ 205 $ 37, % 37

43 Table 5 Continued Comparison of Tax Collections for Tax Year 2007 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Mitchell $ 119,301 $ 2,015 $ 723 $ 116, % Monroe $ 296,857 $ 14,308 $ 582 $ 281, % Montgomery $ 49,505 $ 1,780 $ 663 $ 47, % Comparison of Collections to Digest Morgan $ 243,700 $ 9,870 $ 868 $ 232, % Murray $ 237,947 $ 7,647 $ 3,503 $ 226, % Muscogee $ 1,119,736 $ 30,115 $ 12,834 $ 1,076, % Newton $ 704,161 $ 11,451 $ 3,592 $ 689, % Oconee $ 374,632 $ 9,370 $ 726 $ 364, % Oglethorpe $ 101,602 $ 5,100 $ (2) $ 96, % Paulding $ 995,375 $ 41,598 $ 15,118 $ 938, % Peach $ 132,697 $ 10,065 $ (230) $ 122, % Pickens $ 311,677 $ 13,269 $ 1,208 $ 297, % Pierce $ 92,462 $ 5,213 $ 982 $ 86, % Pike $ 113,441 $ 4,011 $ 953 $ 108, % Polk $ 219,822 $ 6,398 $ 3,826 $ 209, % Pulaski $ 57,552 $ 681 $ 157 $ 56, % Putnam $ 357,624 $ 4,481 $ (1,096) $ 354, % Quitman $ 18,199 $ 466 $ 49 $ 17, % Rabun $ 397,879 $ 13,130 $ (21,771) $ 406, % Randolph $ 46,068 $ 852 $ 0 $ 45, % Richmond $ 1,048,627 $ 17,723 $ 12,865 $ 1,018, % Rockdale $ 704,677 $ 41,117 $ 669 $ 662, % Schley $ 20,313 $ 266 $ 171 $ 19, % Screven $ 96,959 $ 3,580 $ 325 $ 93, % Seminole $ 55,224 $ 567 $ 223 $ 54, % 38

44 Comparison of Collections to Digest Table 5 Continued Comparison of Tax Collections for Tax Year 2007 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Spalding $ 349,360 $ 12,737 $ 5,083 $ 331, % Stephens $ 163,218 $ 3,306 $ 1,438 $ 158, % Stewart $ 34,471 $ 869 $ (116) $ 33, % Sumter $ 171,888 $ 4,904 $ 385 $ 166, % Talbot $ 55,525 $ 1,134 $ 1,827 $ 52, % Taliaferro $ 16,829 $ 1,673 $ 33 $ 15, % Tattnall $ 81,927 $ 4,644 $ 3,477 $ 73, % Taylor $ 44,983 $ 3,505 $ 113 $ 41, % Telfair $ 65,731 $ 9,553 $ 225 $ 55, % Terrell $ 58,164 $ 1,520 $ 183 $ 56, % Thomas $ 278,430 $ 3,962 $ 1,328 $ 273, % Tift $ 236,540 $ 3,587 $ 1,331 $ 231, % Toombs $ 142,758 $ 7,195 $ 1,454 $ 134, % Towns $ 220,238 $ 13,099 $ 1,759 $ 205, % Treutlen $ 27,491 $ 1,356 $ 40 $ 26, % Troup $ 437,207 $ 1,337 $ 2,538 $ 433, % Turner $ 44,715 $ 1,116 $ 17 $ 43, % Twiggs $ 48,099 $ 3,111 $ 2,089 $ 42, % Union $ 301,871 $ 27,042 $ 922 $ 273, % Upson $ 160,068 $ 7,042 $ 7,760 $ 145, % Walker $ 321,531 $ 14,243 $ 3,106 $ 304, % Walton $ 693,608 $ 16,632 $ 1,501 $ 675, % Ware $ 164,477 $ 5,636 $ 6,625 $ 152, % Warren $ 39,568 $ 1,431 $ 717 $ 37, % Washington $ 180,002 $ 2,666 $ 3,411 $ 173, % 39

45 Table 5 Continued Comparison of Tax Collections for Tax Year 2007 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Wayne $ 136,609 $ 6,886 $ 354 $ 129, % Webster $ 22,553 $ 606 $ 313 $ 21, % Wheeler $ 29,803 $ 3,982 $ 117 $ 25, % Comparison of Collections to Digest White $ 256,156 $ 5,651 $ 1,708 $ 248, % Whitfield $ 833,811 $ 30,249 $ 8,629 $ 794, % Wilcox $ 35,025 $ 580 $ 445 $ 34, % Wilkes $ 76,625 $ 1,296 $ 1,005 $ 74, % Wilkinson $ 87,776 $ 5,249 $ 1,154 $ 81, % Worth $ 103,560 $ 2,176 $ 590 $ 100, % Total $ 83,862,986 $ 2,437,636 $ 1,340,930 $ 80,018, % These tables also show the collection percentage rate determined as a result of a state audit for these applicable years, and the application of that percentage rate in calculating the potential tax loss. These figures do not include the amount of delinquent tax at the time of the audit which may have been collected since that time. The figures do include adjustments as a result of settlement of appeals, additional homestead exemptions, personal property audits, correction of factual errors, unreturned property, and those accounts that are written off (typically personal property where there is no longer any property on which to levy). 40

46 Comparison of Collections to Digest Table 6 Comparison of Tax Collections for Tax Year 2008 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Appling $ 159,542 $ 3,890 $ (338) $ 155, % Atkinson $ 33,855 $ 925 $ 1,768 $ 31, % Bacon $ 51,985 $ 2,467 $ 578 $ 48, % Baker $ 30,178 $ 250 $ 92 $ 29, % Baldwin $ 264,794 $ 9,594 $ 2,325 $ 252, % Banks $ 146,269 $ 17,078 $ 1,404 $ 127, % Barrow $ 506,241 $ 29,181 $ 2,773 $ 474, % Bartow $ 789,242 $ 22,823 $ 13,088 $ 753, % Ben Hill $ 91,341 $ 5,108 $ 2 $ 86, % Berrien $ 80,919 $ 2,215 $ 4,733 $ 73, % Bibb $ 940,221 $ 20,922 $ 9,579 $ 909, % Bleckley $ 66,353 $ 1,854 $ 287 $ 64, % Brantley $ 79,361 $ 6,221 $ 1,347 $ 71, % Brooks $ 120,280 $ 4,530 $ 744 $ 115, % Bryan $ 307,116 $ 27,287 $ 2,360 $ 277, % Bulloch $ 434,021 $ 11,736 $ 373 $ 421, % Burke $ 402,318 $ 5,404 $ 538 $ 396, % Butts $ 160,441 $ 8,590 $ 731 $ 151, % Calhoun $ 31,863 $ 934 $ 465 $ 30, % Camden $ 444,595 $ 33,441 $ 1,048 $ 410, % Candler $ 56,127 $ 4,848 $ 144 $ 51, % Carroll $ 684,072 $ 26,948 $ 1,755 $ 655, % Catoosa $ 375,703 $ 12,244 $ 1,469 $ 361, % Charlton $ 82,684 $ 4,197 $ 2,616 $ 75, % Chatham $ 3,215,661 $ 75,545 $ 58,756 $ 3,081, % 41

47 Table 6 Continued Comparison of Tax Collections for Tax Year 2008 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Chattahoochee $ 15,318 $ 37 $ 122 $ 15, % Chattooga $ 142,644 $ 5,579 $ 7,659 $ 129, % Cherokee $ 2,056,929 $ 63,599 $ 6,704 $ 1,986, % Comparison of Collections to Digest Clarke $ 854,074 $ 14,251 $ 3,660 $ 836, % Clay $ 27,974 $ 352 $ 357 $ 27, % Clayton $ 2,183,528 $ 103,626 $ 23,086 $ 2,056, % Clinch $ 64,230 $ 1,179 $ 6,670 $ 56, % Cobb $ 7,656,089 $ 72,390 $ 72,592 $ 7,511, % Coffee $ 207,341 $ 5,344 $ 1,626 $ 200, % Colquitt $ 220,340 $ 796 $ 11,522 $ 208, % Columbia $ 991,461 $ 9,362 $ 4,517 $ 977, % Cook $ 87,156 $ 1,729 $ 566 $ 84, % Coweta $ 1,046,275 $ 55,227 $ 33,522 $ 957, % Crawford $ 71,563 $ 3,391 $ 560 $ 67, % Crisp $ 132,799 $ 7,363 $ 3,099 $ 122, % Dade $ 108,032 $ 8,572 $ 855 $ 98, % Dawson $ 357,972 $ 14,999 $ (700) $ 343, % Decatur $ 220,552 $ 4,529 $ 2,885 $ 213, % Dekalb $ 6,125,278 $ 128,686 $ 142,703 $ 5,853, % Dodge $ 95,829 $ 6,950 $ 213 $ 88, % Dooly $ 67,648 $ 2,971 $ 4,525 $ 60, % Dougherty $ 540,229 $ 5,705 $ 6,458 $ 528, % Douglas $ 1,080,835 $ 89,182 $ 3,297 $ 988, % Early $ 107,178 $ 2,154 $ 4,916 $ 100, % Echols $ 24,972 $ 805 $ (87) $ 24, % 42

48 Comparison of Collections to Digest Table 6 Continued Comparison of Tax Collections for Tax Year 2008 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Effingham $ 417,732 $ 25,344 $ 3,767 $ 388, % Elbert $ 131,877 $ 4,968 $ 6,059 $ 120, % Emanuel $ 108,037 $ 2,963 $ 853 $ 104, % Evans $ 60,189 $ 2,552 $ 157 $ 57, % Fannin $ 268,093 $ 22,032 $ 764 $ 245, % Fayette $ 1,227,969 $ 37,869 $ 2,338 $ 1,187, % Floyd $ 689,611 $ 18,982 $ 4,062 $ 666, % Forsyth $ 2,289,987 $ 76,928 $ 26,766 $ 2,186, % Franklin $ 158,345 $ 4,800 $ 1,380 $ 152, % Fulton * $ 13,780,964 $ 584,408 $ 0 $ 13,196, % Gilmer $ 389,634 $ 34,076 $ 3,832 $ 351, % Glascock $ 19,360 $ 420 $ (296) $ 19, % Glynn $ 1,448,868 $ 46,876 $ 573 $ 1,401, % Gordon $ 416,177 $ 29,082 $ 3,070 $ 384, % Grady $ 144,968 $ 3,639 $ 481 $ 140, % Greene $ 405,736 $ 12,051 $ 336 $ 393, % Gwinnett $ 8,046,716 $ 190,133 $ 124,416 $ 7,732, % Habersham $ 315,022 $ 14,221 $ 3,733 $ 297, % Hall $ 1,669,841 $ 36,436 $ 13,644 $ 1,619, % Hancock $ 77,009 $ 8,098 $ 2,008 $ 66, % Haralson $ 180,640 $ 7,083 $ 1,551 $ 172, % Harris $ 328,080 $ 5,114 $ 4,977 $ 317, % Hart $ 223,570 $ 11,976 $ 2,049 $ 209, % Heard $ 140,765 $ 4,175 $ 31,945 $ 104, % Henry $ 1,740,532 $ 71,642 $ 8,505 $ 1,660, % 43

49 Table 6 Continued Comparison of Tax Collections for Tax Year 2008 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Houston $ 884,458 $ 30,685 $ 578 $ 853, % Irwin $ 52,078 $ 1,123 $ 216 $ 50, % Jackson $ 579,474 $ 40,998 $ 3,236 $ 535, % Comparison of Collections to Digest Jasper $ 114,465 $ 7,725 $ 1,129 $ 105, % Jeff Davis $ 66,037 $ 2,733 $ 607 $ 62, % Jefferson $ 102,733 $ 4,015 $ 1,178 $ 97, % Jenkins $ 53,924 $ 1,233 $ (225) $ 52, % Johnson $ 41,098 $ 2,064 $ 44 $ 38, % Jones $ 204,418 $ 4,055 $ 3,078 $ 197, % Lamar $ 114,699 $ 3,889 $ (411) $ 111, % Lanier $ 41,316 $ 2,865 $ 176 $ 38, % Laurens $ 297,338 $ 9,777 $ 4,668 $ 282, % Lee $ 212,112 $ 4,474 $ 3,305 $ 204, % Liberty $ 296,791 $ 19,027 $ 5,006 $ 272, % Lincoln $ 76,450 $ 4,561 $ 878 $ 71, % Long $ 56,357 $ 2,790 $ 218 $ 53, % Lowndes $ 668,032 $ 22,460 $ 3,393 $ 642, % Lumpkin $ 285,919 $ 17,422 $ 205 $ 268, % Macon $ 79,689 $ 4,705 $ 1,864 $ 73, % Madison $ 158,333 $ 14,386 $ 1,008 $ 142, % Marion $ 58,108 $ 1,973 $ 489 $ 55, % McDuffie $ 144,338 $ 95 $ 2,049 $ 142, % McIntosh $ 133,229 $ 3,976 $ 1,399 $ 127, % Meriwether $ 122,747 $ 8,592 $ 2,084 $ 112, % Miller $ 41,402 $ 563 $ 205 $ 40, % 44

50 Comparison of Collections to Digest Table 6 Continued Comparison of Tax Collections for Tax Year 2008 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Mitchell $ 130,066 $ 2,420 $ 848 $ 126, % Monroe $ 368,186 $ 17,994 $ (3,085) $ 353, % Montgomery $ 49,282 $ 2,704 $ 131 $ 46, % Morgan $ 234,765 $ 11,035 $ 1,187 $ 222, % Murray $ 243,054 $ 9,626 $ 661 $ 232, % Muscogee $ 1,182,194 $ 30,115 $ 12,834 $ 1,139, % Newton $ 685,772 $ 11,451 $ 3,592 $ 670, % Oconee $ 403,786 $ 12,292 $ 2,058 $ 389, % Oglethorpe $ 102,963 $ 6,278 $ 565 $ 96, % Paulding $ 1,042,556 $ 54,869 $ 21,301 $ 966, % Peach $ 143,535 $ 9,755 $ 549 $ 133, % Pickens $ 346,920 $ 18,655 $ 1,775 $ 326, % Pierce $ 95,642 $ 6,177 $ 748 $ 88, % Pike $ 114,785 $ 6,041 $ 860 $ 107, % Polk $ 232,377 $ 9,482 $ 9,442 $ 213, % Pulaski $ 58,955 $ 5,623 $ 32 $ 53, % Putnam $ 380,798 $ 11,721 $ (128) $ 369, % Quitman $ 23,542 $ 1,274 $ 10 $ 22, % Rabun $ 430,776 $ 10,733 $ 1,051 $ 418, % Randolph $ 45,724 $ 976 $ 5 $ 44, % Richmond $ 1,108,981 $ 38,271 $ 14,797 $ 1,055, % Rockdale $ 687,405 $ 48,737 $ (612) $ 639, % Schley $ 21,340 $ 749 $ (235) $ 20, % Screven $ 99,493 $ 4,836 $ (43) $ 94, % Seminole $ 61,355 $ 1,011 $ 515 $ 59, % 45

51 Table 6 Continued Comparison of Tax Collections for Tax Year 2008 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Spalding $ 359,614 $ 17,786 $ 1,566 $ 340, % Stephens $ 172,867 $ 7,539 $ 1,741 $ 163, % Stewart $ 35,003 $ 932 $ 7 $ 34, % Comparison of Collections to Digest Sumter $ 170,623 $ 6,770 $ 1,148 $ 162, % Talbot $ 54,155 $ 1,268 $ 601 $ 52, % Taliaferro $ 21,540 $ 1,434 $ 2,532 $ 17, % Tattnall $ 103,914 $ 6,599 $ 2,121 $ 95, % Taylor $ 54,845 $ 4,246 $ 664 $ 49, % Telfair $ 64,646 $ 8,243 $ (100) $ 56, % Terrell $ 59,011 $ 1,603 $ 136 $ 57, % Thomas $ 400,091 $ 12,881 $ 5,613 $ 381, % Tift $ 237,407 $ 3,677 $ 117 $ 233, % Toombs $ 146,197 $ 8,018 $ 564 $ 137, % Towns $ 231,623 $ 18,804 $ 1,307 $ 211, % Treutlen $ 27,582 $ 1,567 $ 206 $ 25, % Troup $ 465,960 $ 119 $ 2,960 $ 462, % Turner $ 52,226 $ 2,555 $ 219 $ 49, % Twiggs $ 48,637 $ 2,426 $ 1,778 $ 44, % Union $ 309,307 $ 19,759 $ 296 $ 289, % Upson $ 174,082 $ 7,630 $ 10,022 $ 156, % Walker $ 330,742 $ 16,998 $ 1,098 $ 312, % Walton $ 716,978 $ 31,615 $ 1,255 $ 684, % Ware $ 167,244 $ 5,509 $ 2,545 $ 159, % Warren $ 38,926 $ 1,948 $ (24) $ 37, % Washington $ 187,732 $ 4,576 $ 551 $ 182, % 46

52 Comparison of Collections to Digest Table 6 Continued Comparison of Tax Collections for Tax Year 2008 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Wayne $ 200,473 $ 55,721 $ 534 $ 144, % Webster $ 21,810 $ 535 $ 153 $ 21, % Wheeler $ 31,867 $ 4,659 $ 307 $ 26, % White $ 258,131 $ 7,583 $ 421 $ 250, % Whitfield $ 863,212 $ 64,080 $ 7,361 $ 791, % Wilcox $ 35,096 $ 1,192 $ 49 $ 33, % Wilkes $ 81,337 $ 3,181 $ 733 $ 77, % Wilkinson $ 89,802 $ 3,745 $ 1,307 $ 84, % Worth $ 107,571 $ 2,195 $ 872 $ 104, % Total $ 88,221,202 $ 3,089,287 $ 852,828 $ 84,279, % * Temporary Collection order These tables also show the collection percentage rate determined as a result of a state audit for these applicable years, and the application of that percentage rate in calculating the potential tax loss. These figures do not include the amount of delinquent tax at the time of the audit which may have been collected since that time. The figures do include adjustments as a result of settlement of appeals, additional homestead exemptions, personal property audits, correction of factual errors, unreturned property, and those accounts that are written off (typically personal property where there is no longer any property on which to levy). 47

53 Table 7 Comparison of Tax Collections for Tax Year 2009 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Appling $ 161,883 $ 4,970 $ 4,654 $ 152, % Atkinson $ 34,855 $ 972 $ 1,810 $ 32, % Bacon $ 52,009 $ 2,990 $ 184 $ 48, % Comparison of Collections to Digest Baker $ 31,778 $ 932 $ 42 $ 30, % Baldwin $ 266,003 $ 9,154 $ 2,951 $ 253, % Banks $ 132,636 $ 18,162 $ 202 $ 114, % Barrow $ 479,202 $ 24,893 $ 284 $ 454, % Bartow $ 773,456 $ 28,113 $ 6,153 $ 739, % Ben Hill $ 88,173 $ 5,267 $ 178 $ 82, % Berrien $ 78,195 $ 2,882 $ 4,007 $ 71, % Bibb $ 1,089,979 $ 79,622 $ 15,022 $ 995, % Bleckley $ 65,742 $ 3,905 $ 47 $ 61, % Brantley $ 74,549 $ 9,177 $ 1,275 $ 64, % Brooks $ 103,176 $ 5,626 $ (3,616) $ 101, % Bryan $ 310,393 $ 12,839 $ 837 $ 296, % Bulloch $ 437,415 $ 17,322 $ 1,376 $ 418, % Burke $ 408,896 $ 7,540 $ 215 $ 401, % Butts $ 154,471 $ 9,063 $ 418 $ 144, % Calhoun $ 28,864 $ 838 $ 0 $ 28, % Camden $ 452,093 $ 47,866 $ 1,113 $ 403, % Candler $ 58,700 $ 6,769 $ 1,529 $ 50, % Carroll $ 675,189 $ 25,180 $ 71 $ 649, % Catoosa $ 370,297 $ 15,959 $ 1,192 $ 353, % Charlton** ** ** ** ** ** Chatham $ 3,077,366 $ 76,250 $ 38,567 $ 2,962, % 48

54 Comparison of Collections to Digest Table 7 Continued Comparison of Tax Collections for Tax Year 2009 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Chattahoochee $ 14,708 $ 729 $ 68 $ 13, % Chattooga $ 133,110 $ 7,658 $ 1,311 $ 124, % Cherokee $ 1,955,152 $ 43,914 $ 14,253 $ 1,896, % Clarke $ 861,144 $ 11,330 $ 3,873 $ 845, % Clay $ 26,082 $ 364 $ 0 $ 25, % Clayton $ 2,077,844 $ 107,957 $ 55,894 $ 1,913, % Clinch $ 61,771 $ 1,927 $ 4,453 $ 55, % Cobb $ 7,537,305 $ 117,898 $ 133,102 $ 7,286, % Coffee $ 205,681 $ 8,255 $ 1,642 $ 195, % Colquitt $ 214,429 $ 266 $ 9,202 $ 204, % Columbia $ 927,632 $ 11,062 $ 9,861 $ 906, % Cook $ 80,884 $ 2,294 $ 522 $ 78, % Coweta $ 1,058,894 $ 45,906 $ 43,695 $ 969, % Crawford $ 74,453 $ 5,987 $ (296) $ 68, % Crisp $ 128,192 $ 7,443 $ 1,064 $ 119, % Dade $ 108,943 $ 9,283 $ 614 $ 99, % Dawson $ 352,241 $ 14,725 $ 238 $ 337, % Decatur $ 205,109 $ 4,665 $ 1,358 $ 199, % Dekalb $ 6,075,684 $ 314,850 $ 153,188 $ 5,607, % Dodge $ 95,264 $ 8,686 $ 7 $ 86, % Dooly $ 61,344 $ 4,624 $ 780 $ 55, % Dougherty $ 527,489 $ 10,664 $ 3,860 $ 512, % Douglas $ 1,061,183 $ 42,731 $ 18,942 $ 999, % Early $ 102,725 $ 2,831 $ 5,063 $ 94, % Echols $ 24,679 $ 601 $ 224 $ 23, % 49

55 Table 7 Continued Comparison of Tax Collections for Tax Year 2009 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Effingham $ 426,573 $ 32,697 $ 17 $ 393, % Elbert $ 124,728 $ 6,123 $ 796 $ 117, % Emanuel $ 103,638 $ 3,542 $ (134) $ 100, % Comparison of Collections to Digest Evans $ 58,429 $ 3,183 $ 270 $ 54, % Fannin $ 274,718 $ 16,365 $ 1,612 $ 256, % Fayette $ 1,217,243 $ 41,560 $ 18,381 $ 1,157, % Floyd $ 730,907 $ 32,278 $ 48,324 $ 650, % Forsyth $ 2,248,390 $ 54,820 $ 27,697 $ 2,165, % Franklin $ 155,454 $ 4,138 $ 1,256 $ 150, % Fulton $ 13,663,455 $ 313,269 $ 226,110 $ 13,124, % Gilmer $ 383,092 $ 31,524 $ 5,340 $ 346, % Glascock $ 18,522 $ 407 $ (70) $ 18, % Glynn $ 1,405,156 $ 27,390 $ 9,865 $ 1,367, % Gordon $ 437,774 $ 33,391 $ 2,173 $ 402, % Grady $ 140,678 $ 3,770 $ 683 $ 136, % Greene $ 402,414 $ 11,641 $ 114 $ 390, % Gwinnett $ 7,739,505 $ 209,151 $ 115,801 $ 7,414, % Habersham $ 308,195 $ 11,522 $ 1,842 $ 294, % Hall $ 1,660,802 $ 35,935 $ 10,397 $ 1,614, % Hancock* $ 75,438 $ 16,824 $ 186 $ 58, % Haralson $ 179,592 $ 6,337 $ 1,538 $ 171, % Harris $ 313,208 $ 5,011 $ 511 $ 307, % Hart* $ 224,294 $ 19,590 $ 2,072 $ 202, % Heard $ 127,847 $ 4,309 $ 23,640 $ 99, % Henry $ 1,816,439 $ 55,982 $ 8,753 $ 1,751, % 50

56 Comparison of Collections to Digest Table 7 Continued Comparison of Tax Collections for Tax Year 2009 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Houston $ 891,045 $ 30,297 $ (651) $ 861, % Irwin $ 53,643 $ 1,493 $ 774 $ 51, % Jackson $ 574,521 $ 34,423 $ (7,103) $ 547, % Jasper $ 110,521 $ 7,327 $ 369 $ 102, % Jeff Davis $ 65,647 $ 3,660 $ 646 $ 61, % Jefferson $ 104,671 $ 5,491 $ 1,722 $ 97, % Jenkins $ 50,136 $ 1,925 $ 638 $ 47, % Johnson $ 39,337 $ 2,403 $ 86 $ 36, % Jones $ 188,815 $ 4,201 $ 1,929 $ 182, % Lamar $ 112,388 $ 4,463 $ 1,150 $ 106, % Lanier $ 40,291 $ 2,494 $ 459 $ 37, % Laurens* $ 287,495 $ 20,145 $ 3,773 $ 263, % Lee $ 211,559 $ 5,750 $ 612 $ 205, % Liberty $ 285,385 $ 7,621 $ 1,089 $ 276, % Lincoln $ 70,415 $ 3,615 $ 340 $ 66, % Long $ 54,418 $ 1,264 $ 198 $ 52, % Lowndes $ 678,799 $ 26,132 $ 12,104 $ 640, % Lumpkin $ 286,363 $ 23,870 $ 604 $ 261, % Macon $ 79,884 $ 6,549 $ 2,051 $ 71, % Madison $ 153,135 $ 12,523 $ 894 $ 139, % Marion $ 54,267 $ 1,549 $ 124 $ 52, % McDuffie $ 137,061 $ 2,976 $ (730) $ 134, % McIntosh $ 121,801 $ 9,702 $ 2,218 $ 109, % Meriwether $ 138,041 $ 12,219 $ 1,118 $ 124, % Miller $ 37,704 $ 762 $ 313 $ 36, % 51

57 Table 7 Continued Comparison of Tax Collections for Tax Year 2009 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Mitchell $ 134,270 $ 4,242 $ 663 $ 129, % Monroe $ 353,447 $ 16,577 $ (3,198) $ 340, % Montgomery $ 48,682 $ 324 $ 232 $ 48, % Comparison of Collections to Digest Morgan $ 229,442 $ 12,736 $ 2,721 $ 213, % Murray $ 235,471 $ 15,620 $ 3,899 $ 215, % Muscogee $ 1,137,358 $ 68,304 $ 17,833 $ 1,051, % Newton $ 699,613 $ 26,609 $ 29,013 $ 643, % Oconee $ 386,042 $ 10,505 $ 1,737 $ 373, % Oglethorpe $ 99,702 $ 6,544 $ 305 $ 92, % Paulding $ 932,599 $ 41,427 $ 90 $ 891, % Peach $ 153,934 $ 7,918 $ 900 $ 145, % Pickens $ 339,424 $ 20,210 $ 61 $ 319, % Pierce $ 95,912 $ 7,489 $ 1,422 $ 87, % Pike $ 115,090 $ 6,800 $ 764 $ 107, % Polk $ 225,575 $ 10,929 $ 4,188 $ 210, % Pulaski $ 59,386 $ 3,165 $ 422 $ 55, % Putnam $ 381,949 $ 13,516 $ (729) $ 369, % Quitman $ 19,804 $ 724 $ 23 $ 19, % Rabun $ 429,436 $ 32,950 $ 9,635 $ 386, % Randolph $ 42,367 $ 1,006 $ 0 $ 41, % Richmond $ 1,037,906 $ 22,695 $ 1,788 $ 1,013, % Rockdale $ 715,669 $ 52,709 $ 1,083 $ 661, % Schley $ 28,692 $ 2,257 $ 1,152 $ 25, % Screven $ 94,839 $ 6,187 $ 66 $ 88, % Seminole $ 57,510 $ 1,971 $ (2,190) $ 57, % 52

58 Comparison of Collections to Digest Table 7 Continued Comparison of Tax Collections for Tax Year 2009 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Spalding $ 349,457 $ 18,264 $ 4,821 $ 326, % Stephens $ 168,714 $ 3,147 $ 195 $ 165, % Stewart $ 32,764 $ 980 $ 332 $ 31, % Sumter $ 174,722 $ 9,447 $ (751) $ 166, % Talbot $ 56,240 $ 1,941 $ 1,383 $ 52, % Taliaferro $ 16,284 $ 1,916 $ 278 $ 14, % Tattnall $ 97,863 $ 7,861 $ 794 $ 89, % Taylor $ 51,809 $ 3,644 $ 2 $ 48, % Telfair $ 64,352 $ 5,761 $ 882 $ 57, % Terrell $ 57,950 $ 1,648 $ 141 $ 56, % Thomas $ 385,872 $ 13,212 $ 931 $ 371, % Tift $ 237,025 $ 4,573 $ 1,014 $ 231, % Toombs $ 146,388 $ 13,815 $ 246 $ 132, % Towns $ 221,453 $ 20,424 $ 1,145 $ 199, % Treutlen $ 27,356 $ 1,995 $ 595 $ 24, % Troup $ 468,656 $ 848 $ 3,766 $ 464, % Turner $ 50,366 $ 2,632 $ 155 $ 47, % Twiggs $ 60,903 $ 4,352 $ 2,197 $ 54, % Union $ 308,497 $ 23,935 $ 1,168 $ 283, % Upson $ 162,693 $ 8,639 $ 8,746 $ 145, % Walker $ 327,482 $ 21,752 $ 458 $ 305, % Walton $ 651,727 $ 25,423 $ 1,394 $ 624, % Ware $ 167,425 $ 7,552 $ 1,985 $ 157, % Warren $ 35,871 $ 1,262 $ 308 $ 34, % Washington $ 188,324 $ 2,063 $ 3,626 $ 182, % 53

59 Table 7 Continued Comparison of Tax Collections for Tax Year 2009 from Digest Delinquent Tax Amount Tax Errored and Relieved Adjusted Percent of Tax Collected Wayne $ 186,325 $ 23,383 $ 1,342 $ 161, % Webster $ 20,266 $ 645 $ 133 $ 19, % Wheeler $ 29,027 $ 4,804 $ 100 $ 24, % Comparison of Collections to Digest White $ 255,251 $ 6,458 $ 1,217 $ 247, % Whitfield $ 837,541 $ 31,827 $ 10,964 $ 794, % Wilcox $ 34,883 $ 1,243 $ 397 $ 33, % Wilkes* $ 80,623 $ 31,434 $ 90 $ 49, % Wilkinson $ 95,820 $ 10,379 $ 1,847 $ 83, % Worth $ 121,970 $ 3,999 $ 625 $ 117, % Total $ 86,667,109 $ 3,131,225 $ 1,197,739 $ 82,338, % * Temporary Collection order ** Information not available at press time due to large number of timberland appeals. These tables also show the collection percentage rate determined as a result of a state audit for these applicable years, and the application of that percentage rate in calculating the potential tax loss. These figures do not include the amount of delinquent tax at the time of the audit which may have been collected since that time. The figures do include adjustments as a result of settlement of appeals, additional homestead exemptions, personal property audits, correction of factual errors, unreturned property, and those accounts that are written off (typically personal property where there is no longer any property on which to levy). 54

60 Performance Reviews of Board of Tax Assessors Performance Reviews of Boards of Tax Assessors In 2000, legislation was passed which provided that county governing authorities, by resolution, could request that the Commissioner conduct a Performance Review of the county board of tax assessors. Upon receipt of such a request, the Commissioner appoints a Performance Review Board consisting of 3 members: 1 member who is an employee of the Department of Revenue and 2 members who serve as tax assessors or chief appraisers in counties other than the county being reviewed. Once appointed, the Performance Review Board performs a thorough and complete investigation of the board of tax assessors, including the technical competency of appraisal techniques and compliance with state law and regulations, and issues a report of its findings to the governing authority. The governing authority may use the results of the Performance Review Report as grounds for removal of any or all members of the board of tax assessors. Bibb, Chatham, Douglas, and Fulton counties have pursued removal of members of the board of tax assessors based on the findings of the Performance Review Board since

61 During the years the Department has been conducting Performance Reviews, it has become evident that county governing authorities most often request Performance Reviews whenever the board of tax assessors has concluded a revaluation of all property within the county, particularly if the tax assessors have not kept taxpayers informed of the expected effect the revaluation will have upon property values. The findings of the Performance Reviews have varied. Some have determined that counties are in compliance with state law, which the board of tax assessors has been diligent in establishing fair market values in an appropriate manner, are conscientious in following proper appraisal methodology, and work well with taxpayers and other county tax officials. Others have found dysfunctional boards who have established property values with no documentation to support their appraisals, without adherence to proper appeal procedures, that failed to apply proper appraisal practices and lack good customer service to taxpayers. Performance Reviews of Board of Tax Assessors List of Counties Where Performance Reviews Occurred Floyd Chatham Douglas Dade Charlton Murray Upson Johnson Hart Gilmer Stephens Richmond Liberty Ware Madison Wheeler Bibb Brantley Jefferson Camden Pierce Fulton Crawford Jones Habersham Telfair Effingham Lamar Morgan Whitfield 56

62 Public Utilities Public Utilities O.C.G.A requires the Commissioner to annually propose assessments for public utility property and to ensure that these properties are assessed at the same overall average assessment level as other property in the county. Each utility company is required to annually return their properties indicating location, description, type of property and valuation. The Commissioner s staff inspects these returns to ensure the accuracy of each utility company s declarations and the State Board of Equalization must approve the digest of public utility values and equalization ratios prior to notification to the counties and the public utility companies. The State Board of Equalization at the time the 2009 digest was approved was comprised of Revenue Commissioner Bart L. Graham, State Auditor Russell Hinton, and Steve Stancil, Director of the State Properties Commission. In determining each county s proposed assessed public utility values for 2010, the Commissioner utilized the equalization ratios developed by the State Auditor based on the results of the sales ratio study performed on the 2009 tax digest. This method ensures that proposed public utility values are set at the same overall average assessment level as other properties. Once the State Board of Equalization approved these values, proposed equalization ratios and assessments were issued to the counties and utility companies. Each county board of tax assessors then detemined the final assessment of utility properties by either accepting the State s proposed equalization ratio or substituting their own upon issuing assessment notices to the utility companies. 57

63 Public Utilities The Department continues to be engaged in litigation as a result of public utility companies appealing their valuations. Discussions with public utility industry representatives continue in an attempt to reach a mutual understanding of appraisal methodologies so as to reduce the number of appeals and provide a uniform method of appraising property using the unit rule approach. The Department appraised these properties utilizing recognized and publicly available financial reference data to determine the reported net worth of public utility companies in an effort to eliminate bias, concerning the actual unit value of each company. These nationally recognized financial sources included Reuters, Standard & Poor s, Ibbotson, and Value Line, making the process less subjective and more transparent. Figure 14: Change in Public Utility Digest Value shows the history of the public utility digest since Overall the public utility tax digest has increased 15.44% since Change in Public Utility Digest Value (Billions) Billions

64 Public Utilities Figure 15: Trend of Average Proposed Public Utility Equalization Ratios below shows the trend of the statewide proposed public utility equalization ratios. This graph indicates that the average proposed public utility ratio dropped significantly last year but has increased to a level that is higher than any of the past three years. Trends of Average Proposed Public Utility Equalization Ratio Figure 16: Number of Public Utility Companies by Year below shows the numbers of companies that are centrally assessed on an annual basis. Number of Public Utilities by Year

65 Public Utilities Table 8: 2010 Public Utility Proposed Equalization Ratios on the next two pages shows each county 2010 proposed equalization ratio for assessment of the public utility properties Proposed Equalization Ratios for Public Utility Properties Proposed Ratio Proposed Ratio Proposed Ratio Proposed Ratio Appling Chatham Early Hart Atkinson Chattahoochee Echols Heard Bacon Chattooga Effingham Henry Baker Cherokee Elbert Houston Baldwin Clarke Emanuel Irwin Banks Clay Evans Jackson Barrow Clayton Fannin Jasper Bartow Clinch Fayette Jeff Davis Ben Hill Cobb Floyd Jefferson Berrien Coffee Forsyth Jenkins Bibb Colquitt Franklin Johnson Bleckley Columbia Fulton Jones Brantley Cook Gilmer Lamar Brooks Coweta Glascock Lanier Bryan Crawford Glynn Laurens Bulloch Crisp Gordon Lee Burke Dade Grady Liberty Butts Dawson Greene Lincoln Calhoun Decatur Gwinnett Long Camden Dekalb Habersham Lowndes Candler Dodge Hall Lumpkin Carroll Dooly Hancock Macon Catoosa Dougherty Haralson Madison Charlton Douglas Harris Marion

66 Public Utilities Table 8 Continued 2010 Proposed Equalization Ratios for Public Utility Properties Proposed Ratio Proposed Ratio Proposed Ratio Proposed Ratio McDuffie Pierce Sumter Upson McIntosh Pike Talbot Walker Meriwether Polk Taliaferro Walton Miller Pulaski Tattnall Ware Mitchell Putnam Taylor Warren Monroe Quitman Telfair Washington Montgomery Rabun Terrell Wayne Morgan Randolph Thomas Webster Murray Richmond Tift Wheeler Muscogee Rockdale Toombs White Newton Schley Towns Whitfield Oconee Screven Treutlen Wilcox Oglethorpe Seminole Troup Wilkes Paulding Spalding Turner Wilkinson Peach Stephens Twiggs Worth Pickens Stewart Union Average

67 Preferential Agricultural Assessment In the 1983 legislative session, O.C.G.A was passed establishing preferential assessment of tangible real property devoted to bona fide agricultural purposes. By statute, all real property is assessed at 40% of fair market value. However, the new legislation provided for a 30% level of assessment or 75% of the value at which other taxable real property is assessed. The decrease in the level of assessment creates a tax shift 8 from those taxpayers taking advantage of this special assessment program to those taxpayers who cannot qualify for special treatment, in the same manner as any exemption for one class of taxpayers shifts the tax burden to another class of property owners. Preferential Agricultural Assessment In making application for preferential assessment, qualifying taxpayers must sign a covenant (contract) agreeing to continuously maintain the property in agricultural pursuits for a period of 10 years. Transfers of ownership are allowed, provided the property is transferred to another qualifying entity that agrees to continue the property in agricultural pursuits for the remainder of the covenant period. Otherwise, the covenant has been breached and a penalty imposed. Penalties range from 5 times the tax savings if the breach occurs during the first year of the covenant, to a minimum of 3 times the tax savings if the breach occurs during the tenth year of the covenant. 8 - Providing property tax relief to a particular class of taxpayers through valuation reductions or exemptions, resulting in a higher tax burden for other classes of taxpayers. For example, taxpayers in the preferential tax assessment program are afforded an exemption equal to the difference between an assessment of 40% of fair market value and 30% of fair market value, while the property of residential, commercial, industrial, and other classes of taxpayers is assessed at 40% of fair market value only. As a consequence, the other classes of taxpayers are bearing more of the tax burden. 62

68 Preferential Agricultural Assessment Table 9: Preferential Agricultural Assessment Fiscal Impact shows the total number of parcels and the total dollar tax shift, and the percentage change of each category since The number of parcels that were in the program was highest in 1996 and while the number of properties enrolled in this program has been steadily declining since that time. Preferential Agricultural Assessment Fiscal Impact Year Parcels Percent Change Total Value Eliminated Percent Change Total Percent Change ,947 - $ 176,780,216 - $ 4,010, , % $ 204,261, % $ 4,657, % , % $ 180,985, % $ 4,232, % , % $ 145,151, % $ 3,542, % , % $ 137,170, % $ 3,362, % , % $ 165,278, % $ 4,249, % , % $ 174,157, % $ 4,410, % , % $ 181,350, % $ 4,654, % , % $ 189,169, % $ 4,701, % , % $ 191,204, % $ 4,760, % , % $ 191,352, % $ 4,824, % , % $ 195,076, % $ 5,011, % , % $ 182,041, % $ 4,768, % , % $ 177,696, % $ 4,803, % , % $ 158,588, % $ 4,304, % , % $ 194,743, % $ 4,270, % , % $ 193,012, % $ 4,175, % , % $ 153,927, % $ 3,983, % , % $ 139,281, % $ 3,636, % , % $ 104,297, % $ 2,725, % 63

69 Table 10: Preferential Agricultural Assessment for 2009 illustrates a county-by-county breakdown of the preferential agricultural assessment local impact analysis for Preferential Agricultural Assessment for 2009 Parcel Count Assessed Value Eliminated State School Total Preferential Agricultural Assessment Appling 536 $ 2,990,511 $ 748 $ 38,727 $ 43,871 $ 83,346 Atkinson 67 $ 1,258,546 $ 315 $ 21,850 $ 18,640 $ 40,805 Bacon 215 $ 2,009,290 $ 502 $ 28,106 $ 29,135 $ 57,743 Baker 213 $ 5,306,849 $ 1,327 $ 40,479 $ 68,400 $ 110,206 Baldwin 1 $ 56,660 $ 14 $ 490 $ 911 $ 1,415 Banks 6 $ 105,030 $ 26 $ 951 $ 1,391 $ 2,368 Barrow 1 $ 21,880 $ 5 $ 204 $ 405 $ 614 Bartow 40 $ 630,441 $ 158 $ 4,943 $ 11,285 $ 16,386 Ben Hill 16 $ 155,855 $ 39 $ 2,129 $ 2,408 $ 4,576 Berrien 16 $ 578,535 $ 145 $ 10,414 $ 8,099 $ 18,658 Bibb 16 $ 120,781 $ 30 $ 1,208 $ 2,167 $ 3,405 Bleckley 19 $ 388,481 $ 97 $ 4,332 $ 4,468 $ 8,897 Brantley 21 $ 254,255 $ 64 $ 5,525 $ 3,440 $ 9,029 Brooks 110 $ 3,923,146 $ 981 $ 37,540 $ 52,707 $ 91,228 Bryan 11 $ 145,510 $ 36 $ 1,150 $ 2,261 $ 3,447 Bulloch 9 $ 294,800 $ 74 $ 3,078 $ 2,919 $ 6,071 Burke 59 $ 1,567,726 $ 392 $ 9,820 $ 19,989 $ 30,201 Butts 6 $ 636,571 $ 159 $ 11,085 $ 11,462 $ 22,706 Calhoun 117 $ 2,354,366 $ 589 $ 28,653 $ 36,342 $ 65,584 Camden 14 $ 480,783 $ 120 $ 5,625 $ 7,092 $ 12,837 Candler 27 $ 673,834 $ 168 $ 6,779 $ 8,322 $ 15,269 Carroll 23 $ 318,075 $ 80 $ 2,704 $ 5,757 $ 8,541 Catoosa 3 $ 39,368 $ 10 $ 212 $ 660 $

70 Preferential Agricultural Assessment Table 10 Continued Preferential Agricultural Assessment for 2009 Parcel Count Assessed Value Eliminated State School Total Charlton 8 $ 192,282 $ 48 $ 3,269 $ 2,967 $ 6,284 Chatham 0 $ 0 $ 0 $ 0 $ 0 $ 0 Chattahoochee 6 $ 95,834 $ 24 $ 828 $ 1,572 $ 2,424 Chattooga 1 $ 15,008 $ 4 $ 125 $ 147 $ 276 Cherokee 0 $ 0 $ 0 $ 0 $ 0 $ 0 Clarke 0 $ 0 $ 0 $ 0 $ 0 $ 0 Clay 32 $ 581,380 $ 145 $ 8,794 $ 6,977 $ 15,916 Clayton 0 $ 0 $ 0 $ 0 $ 0 $ 0 Clinch 34 $ 381,050 $ 95 $ 4,176 $ 5,976 $ 10,247 Cobb 0 $ 0 $ 0 $ 0 $ 0 $ 0 Coffee 53 $ 1,287,869 $ 322 $ 10,106 $ 19,594 $ 30,022 Colquitt 7 $ 330,703 $ 83 $ 4,341 $ 2,799 $ 7,223 Columbia 8 $ 490,468 $ 123 $ 3,885 $ 8,382 $ 12,390 Cook 28 $ 545,382 $ 136 $ 5,217 $ 8,808 $ 14,161 Coweta 1 $ 18,228 $ 5 $ 126 $ 339 $ 470 Crawford 28 $ 702,609 $ 176 $ 8,807 $ 9,485 $ 18,468 Crisp 55 $ 640,277 $ 160 $ 6,882 $ 10,533 $ 17,575 Dade 19 $ 292,051 $ 73 $ 1,878 $ 3,627 $ 5,578 Dawson 0 $ 0 $ 0 $ 0 $ 0 $ 0 Decatur 50 $ 1,224,766 $ 306 $ 10,484 $ 15,567 $ 26,357 Dekalb 1 $ 50,050 $ 13 $ 497 $ 1,150 $ 1,660 Dodge 58 $ 1,090,784 $ 273 $ 10,635 $ 13,089 $ 23,997 Dooly 102 $ 1,353,160 $ 338 $ 24,208 $ 20,219 $ 44,765 Dougherty 9 $ 646,211 $ 162 $ 7,686 $ 11,919 $ 19,767 Douglas 0 $ 0 $ 0 $ 0 $ 0 $ 0 65

71 Table 10 Continued Preferential Agricultural Assessment for 2009 Parcel Count Assessed Value Eliminated State School Total Early 113 $ 2,257,750 $ 564 $ 26,434 $ 33,866 $ 60,864 Preferential Agricultural Assessment Echols 27 $ 312,756 $ 78 $ 4,691 $ 6,235 $ 11,004 Effingham 5 $ 251,472 $ 63 $ 2,145 $ 3,856 $ 6,064 Elbert 7 $ 122,124 $ 31 $ 1,187 $ 1,948 $ 3,166 Emanuel 43 $ 829,208 $ 207 $ 10,144 $ 11,609 $ 21,960 Evans 71 $ 1,042,546 $ 261 $ 8,774 $ 12,511 $ 21,546 Fannin 0 $ 0 $ 0 $ 0 $ 0 $ 0 Fayette 0 $ 0 $ 0 $ 0 $ 0 $ 0 Floyd 10 $ 254,246 $ 64 $ 2,229 $ 4,726 $ 7,019 Forsyth 2 $ 53,830 $ 13 $ 271 $ 905 $ 1,189 Franklin 0 $ 0 $ 0 $ 0 $ 0 $ 0 Fulton 0 $ 0 $ 0 $ 0 $ 0 $ 0 Gilmer 2 $ 49,160 $ 12 $ 246 $ 799 $ 1,057 Glascock 17 $ 222,560 $ 56 $ 3,203 $ 2,869 $ 6,128 Glynn 1 $ 2,490 $ 1 $ 14 $ 38 $ 53 Gordon 69 $ 1,355,507 $ 339 $ 11,949 $ 20,693 $ 32,981 Grady 69 $ 2,695,990 $ 674 $ 28,308 $ 34,778 $ 63,760 Greene 3 $ 147,534 $ 37 $ 727 $ 1,475 $ 2,239 Gwinnett 0 $ 0 $ 0 $ 0 $ 0 $ 0 Habersham 19 $ 194,341 $ 49 $ 1,509 $ 2,594 $ 4,152 Hall 0 $ 0 $ 0 $ 0 $ 0 $ 0 Hancock 137 $ 3,320,463 $ 830 $ 56,614 $ 43,790 $ 101,234 Haralson 7 $ 332,367 $ 83 $ 3,663 $ 5,428 $ 9,174 Harris 2 $ 52,819 $ 13 $ 324 $ 901 $ 1,238 Hart 3 $ 38,032 $ 10 $ 162 $ 522 $

72 Preferential Agricultural Assessment Table 10 Continued Preferential Agricultural Assessment for 2009 Parcel Count Assessed Value Eliminated State School Total Heard 3 $ 56,186 $ 14 $ 390 $ 858 $ 1,262 Henry 4 $ 78,190 $ 20 $ 858 $ 1,803 $ 2,681 Houston 17 $ 1,259,460 $ 315 $ 13,161 $ 16,801 $ 30,277 Irwin 114 $ 1,521,613 $ 380 $ 18,831 $ 23,874 $ 43,085 Jackson 5 $ 90,105 $ 23 $ 776 $ 1,982 $ 2,781 Jasper 16 $ 456,330 $ 114 $ 5,757 $ 6,996 $ 12,867 Jeff Davis 34 $ 583,081 $ 146 $ 7,510 $ 7,434 $ 15,090 Jefferson 9 $ 195,154 $ 49 $ 2,488 $ 2,686 $ 5,223 Jenkins 302 $ 7,055,654 $ 1,764 $ 75,460 $ 91,025 $ 168,249 Johnson 12 $ 254,436 $ 64 $ 2,964 $ 2,551 $ 5,579 Jones 2 $ 25,500 $ 6 $ 340 $ 454 $ 800 Lamar 3 $ 216,461 $ 54 $ 1,936 $ 3,420 $ 5,410 Lanier 29 $ 630,940 $ 158 $ 8,883 $ 10,827 $ 19,868 Laurens 26 $ 617,087 $ 154 $ 3,888 $ 9,873 $ 13,915 Lee 6 $ 350,310 $ 88 $ 4,472 $ 5,395 $ 9,955 Liberty 20 $ 200,318 $ 50 $ 2,400 $ 3,125 $ 5,575 Lincoln 2 $ 104,040 $ 26 $ 1,009 $ 1,638 $ 2,673 Long 9 $ 325,980 $ 81 $ 5,121 $ 4,927 $ 10,129 Lowndes 0 $ 0 $ 0 $ 0 $ 0 $ 0 Lumpkin 1 $ 19,240 $ 5 $ 134 $ 246 $ 385 Macon 39 $ 825,405 $ 206 $ 8,791 $ 14,857 $ 23,854 Madison 39 $ 537,647 $ 134 $ 5,999 $ 9,579 $ 15,712 Marion 65 $ 1,660,991 $ 415 $ 10,836 $ 24,726 $ 35,977 McDuffie 11 $ 201,943 $ 50 $ 1,575 $ 3,471 $ 5,096 McIntosh 5 $ 153,334 $ 38 $ 1,915 $ 2,405 $ 4,358 67

73 Table 10 Continued Preferential Agricultural Assessment for 2009 Parcel Count Assessed Value Eliminated State School Total Meriwether 16 $ 963,870 $ 241 $ 11,776 $ 17,350 $ 29,367 Preferential Agricultural Assessment Miller 26 $ 376,235 $ 94 $ 7,498 $ 6,110 $ 13,702 Mitchell 60 $ 1,409,527 $ 352 $ 25,850 $ 18,155 $ 44,357 Monroe 1 $ 4,880 $ 1 $ 46 $ 67 $ 114 Montgomery 43 $ 599,818 $ 150 $ 6,506 $ 7,258 $ 13,914 Morgan 5 $ 231,369 $ 58 $ 1,892 $ 2,883 $ 4,833 Murray 6 $ 132,230 $ 33 $ 767 $ 2,050 $ 2,850 Muscogee 10 $ 90,286 $ 23 $ 1,394 $ 2,110 $ 3,527 Newton 1 $ 12,240 $ 3 $ 119 $ 235 $ 357 Oconee 4 $ 30,905 $ 8 $ 207 $ 541 $ 756 Oglethorpe 18 $ 567,219 $ 142 $ 4,356 $ 10,601 $ 15,099 Paulding 1 $ 484,100 $ 121 $ 3,994 $ 10,588 $ 14,703 Peach 11 $ 204,160 $ 51 $ 2,767 $ 3,471 $ 6,289 Pickens 0 $ 0 $ 0 $ 0 $ 0 $ 0 Pierce 32 $ 558,513 $ 140 $ 4,340 $ 8,657 $ 13,137 Pike 0 $ 0 $ 0 $ 0 $ 0 $ 0 Polk 0 $ 0 $ 0 $ 0 $ 0 $ 0 Pulaski 26 $ 496,729 $ 124 $ 6,807 $ 6,140 $ 13,071 Putnam 1 $ 30,948 $ 8 $ 167 $ 317 $ 492 Quitman 1 $ 51,564 $ 13 $ 641 $ 812 $ 1,466 Rabun 0 $ 0 $ 0 $ 0 $ 0 $ 0 Randolph 94 $ 1,430,913 $ 358 $ 16,600 $ 24,440 $ 41,398 Richmond 3 $ 16,240 $ 4 $ 133 $ 314 $ 451 Rockdale 5 $ 68,100 $ 17 $ 1,003 $ 1,430 $ 2,450 Schley 50 $ 1,245,907 $ 311 $ 14,477 $ 23,809 $ 38,597 68

74 Preferential Agricultural Assessment Table 10 Continued Preferential Agricultural Assessment for 2009 Parcel Count Assessed Value Eliminated State School Total Screven 226 $ 4,590,147 $ 1,148 $ 45,617 $ 59,672 $ 106,437 Seminole 40 $ 1,518,843 $ 380 $ 20,383 $ 17,482 $ 38,245 Spalding 2 $ 37,895 $ 9 $ 564 $ 712 $ 1,285 Stephens 0 $ 0 $ 0 $ 0 $ 0 $ 0 Stewart 51 $ 588,502 $ 147 $ 7,498 $ 7,331 $ 14,976 Sumter 57 $ 1,259,783 $ 315 $ 14,853 $ 22,088 $ 37,256 Talbot 11 $ 511,836 $ 128 $ 8,215 $ 7,001 $ 15,344 Taliaferro 48 $ 692,500 $ 173 $ 14,806 $ 12,465 $ 27,444 Tattnall 113 $ 1,513,461 $ 378 $ 19,681 $ 17,461 $ 37,520 Taylor 20 $ 446,680 $ 112 $ 3,654 $ 5,396 $ 9,162 Telfair 137 $ 1,476,548 $ 369 $ 19,489 $ 23,610 $ 43,468 Terrell 39 $ 866,543 $ 217 $ 12,825 $ 14,284 $ 27,326 Thomas 17 $ 2,234,394 $ 559 $ 12,506 $ 27,193 $ 40,258 Tift 1 $ 11,300 $ 3 $ 117 $ 169 $ 289 Toombs 212 $ 2,072,428 $ 518 $ 19,893 $ 23,554 $ 43,965 Towns 0 $ 0 $ 0 $ 0 $ 0 $ 0 Treutlen 27 $ 748,630 $ 187 $ 9,274 $ 8,984 $ 18,445 Troup 2 $ 30,134 $ 8 $ 318 $ 568 $ 894 Turner 21 $ 438,292 $ 110 $ 7,021 $ 6,136 $ 13,267 Twiggs 14 $ 343,665 $ 86 $ 5,017 $ 5,361 $ 10,464 Union 2 $ 65,304 $ 16 $ 323 $ 614 $ 953 Upson 1 $ 124,866 $ 31 $ 1,588 $ 1,786 $ 3,405 Walker 16 $ 292,000 $ 73 $ 1,290 $ 5,082 $ 6,445 Walton 8 $ 261,798 $ 65 $ 2,849 $ 5,354 $ 8,268 Ware 387 $ 2,010,411 $ 503 $ 33,270 $ 30,247 $ 64,020 69

75 Table 10 Continued Preferential Agricultural Assessment for 2009 Parcel Count Assessed Value Eliminated State School Total Warren 34 $ 652,027 $ 163 $ 7,987 $ 12,323 $ 20,473 Preferential Agricultural Assessment Washington 37 $ 1,141,339 $ 285 $ 9,359 $ 18,671 $ 28,315 Wayne 38 $ 907,985 $ 227 $ 13,139 $ 14,982 $ 28,348 Webster 31 $ 592,590 $ 148 $ 6,449 $ 10,304 $ 16,901 Wheeler 39 $ 319,765 $ 80 $ 5,233 $ 4,956 $ 10,269 White 5 $ 62,742 $ 16 $ 577 $ 940 $ 1,533 Whitfield 2 $ 20,180 $ 5 $ 102 $ 298 $ 405 Wilcox 157 $ 1,444,209 $ 361 $ 26,357 $ 21,822 $ 48,540 Wilkes 62 $ 1,269,503 $ 317 $ 11,006 $ 21,264 $ 32,587 Wilkinson 12 $ 293,158 $ 73 $ 3,647 $ 5,763 $ 9,483 Worth 33 $ 1,248,350 $ 312 $ 12,811 $ 17,789 $ 30,912 Total 5,742 $ 104,297,566 $ 26,078 $ 1,195,094 $ 1,504,777 $ 2,725,949 70

76 Preferential Agricultural Assessment Figure 17: Preferential Agricultural Total Tax Dollar below illustrates the amount of revenue shift and value removed as a result of the Preferential Agricultural Assessment program for the last 10 years. Millions $10.0 $8.0 Preferential Agricultural Total Tax Dollar Shift (Millions) $6.0 $4.0 $2.0 $4.8 $5.0 $4.8 $4.8 $4.3 $4.3 $4.2 $4.0 $3.6 $2.7 $ Figure 18: Preferential Agricultural Assessed Value Eliminated below illustrates the amount of revenue shift and value removed as a result of the Preferential Agricultural Assessment program for the last 10 years. Preferential Agricultural Assessed Value Eliminated (Millions) Millions $360.0 $300.0 $240.0 $180.0 $120.0 $60.0 $191.4 $182.0 $193.0 $158.6 $195.1 $178.4 $194.7 $139.3 $153.9 $

77 Conservation Use Valuation In 1991 the Legislature embraced the current use valuation concept. This bill provided for the assessment for ad valorem tax purposes of certain qualifying properties based on current use value, rather than fair market value. The bill also provided for the Commissioner to annually develop a table of current use values to be used in all counties. It is based upon a legislated formula which takes into account the amount of income the land is capable of producing when growing certain crops and timber and factors found in market data using only farmer-to-farmer land sales. The data is grouped into nine agricultural districts in Georgia. Conservation Use Valuation Unlike the Preferential Agricultural Assessment Program in which assessments are based on 30% of fair market value rather than 40%, the valuation of property in Conservation Use Covenants is most significant in the urban areas of north Georgia and other parts of the State where strong residential and commercial development is occurring. As a result, agricultural landowners tax savings are greatest in these transitional areas. The effect of this special assessment program is a tax shift 9 from those taxpayers taking advantage of this special assessment program to those taxpayers who cannot qualify for special treatment, just as any exemption for one class of taxpayers shifts the tax burden to other classes of taxpayers. Several reports, graphs, and charts are being included in this report to show the fiscal impact of Conservation Use Valuation. 9 - Providing property tax relief to a particular class of taxpayers through valuation reductions or exemptions, resulting in a higher tax burden for other classes of taxpayers. For example, agricultural property owners qualifying for Conservation Use Assessment are afforded an exemption equal to the difference between fair market value and current use value, while the property of residential, commercial, industrial, and other classes of taxpayers is assessed at fair market value only. As a consequence, the other classes of taxpayers are bearing more of the tax burden. 72

78 Conservation Use Valuation Table 11: Conservation Use Fiscal Impact below represents the 10 counties, ranked by total tax shift, most affected by Conservation Use Assessment. The table lists, by county, the number of applications (parcel count), assessed value eliminated from the digest, amount of tax shift for each of the tax types, and the total tax shift. The amount in these 10 counties accounts for approximately 21% of the total amount of tax shift statewide. Conservation Use Fiscal Impact Real Parcel Assessed Value Eliminated State School Total Cherokee 1,999 $ 332,101,480 $ 83,025 $ 1,454,937 $ 6,260,113 $ 7,798,075 Oconee 1,767 $ 299,897,257 $ 74,974 $ 2,011,703 $ 5,248,202 $ 7,334,879 Gwinnett 1,052 $ 220,873,120 $ 55,218 $ 2,705,696 $ 4,521,932 $ 7,282,846 Hall 2,251 $ 310,871,138 $ 77,718 $ 1,942,945 $ 5,049,595 $ 7,070,258 Morgan 1,567 $ 329,378,023 $ 82,345 $ 2,693,653 $ 4,104,380 $ 6,880,378 Paulding 1,408 $ 188,901,028 $ 47,225 $ 1,558,433 $ 4,131,643 $ 5,737,301 Jasper 1,487 $ 182,816,684 $ 45,704 $ 2,296,308 $ 2,802,580 $ 5,144,592 Lumpkin 1,354 $ 249,073,040 $ 62,268 $ 1,730,740 $ 3,188,135 $ 4,981,143 Meriwether 2,187 $ 157,006,646 $ 39,252 $ 1,918,150 $ 2,826,120 $ 4,783,522 Walton 1,035 $ 154,218,848 $ 38,555 $ 1,674,464 $ 3,068,266 $ 4,781,285 73

79 Table 12: Conservation Use Valuation Assessment for Tax Year 2009 lists each county and the number of parcels receiving Conservation Use Assessment, the amount of value eliminated from the taxable digest in each county, the tax dollar shift for State,, School, and the total tax dollar shift. Conservation Use Valuation Conservation Use Valuation Assessment for Tax Year 2009 Real Parcel Assessed Value Eliminated State School Total Appling 55 $ 329,417 $ 82 $ 4,266 $ 4,833 $ 9,181 Atkinson 877 $ 14,600,232 $ 3,650 $ 253,475 $ 216,244 $ 473,369 Bacon 221 $ 2,726,297 $ 682 $ 38,135 $ 39,531 $ 78,348 Baker 132 $ 8,184,005 $ 2,046 $ 62,438 $ 105,484 $ 169,968 Baldwin 759 $ 44,199,210 $ 11,050 $ 381,881 $ 710,281 $ 1,103,212 Banks 1,448 $ 130,692,632 $ 32,673 $ 1,183,291 $ 1,730,893 $ 2,946,857 Barrow 1,324 $ 139,515,222 $ 34,879 $ 1,300,605 $ 2,582,477 $ 3,917,961 Bartow 1,042 $ 42,678,622 $ 10,670 $ 335,666 $ 744,329 $ 1,090,665 Ben Hill 381 $ 9,287,834 $ 2,322 $ 126,872 $ 143,497 $ 272,691 Berrien 1,804 $ 76,629,465 $ 19,157 $ 1,379,330 $ 1,072,813 $ 2,471,300 Bibb 303 $ 13,876,247 $ 3,469 $ 138,804 $ 249,009 $ 391,282 Bleckley 575 $ 29,638,545 $ 7,410 $ 330,529 $ 340,843 $ 678,782 Brantley 795 $ 21,235,865 $ 5,309 $ 461,941 $ 287,321 $ 754,571 Brooks 1,331 $ 152,499,422 $ 38,125 $ 1,459,416 $ 2,048,830 $ 3,546,371 Bryan 273 $ 13,627,943 $ 3,407 $ 106,859 $ 211,737 $ 322,003 Bulloch 2,301 $ 73,724,080 $ 18,431 $ 769,679 $ 729,868 $ 1,517,978 Burke 1,758 $ 126,427,475 $ 31,607 $ 792,424 $ 1,611,950 $ 2,435,981 Butts 1,116 $ 97,878,196 $ 24,470 $ 1,704,353 $ 1,762,395 $ 3,491,218 Calhoun 377 $ 29,783,799 $ 7,446 $ 362,395 $ 459,743 $ 829,584 Camden 547 $ 31,863,080 $ 7,966 $ 372,798 $ 469,980 $ 850,744 Candler 937 $ 43,352,536 $ 10,838 $ 436,385 $ 535,404 $ 982,627 Carroll 2,108 $ 58,449,263 $ 14,612 $ 496,108 $ 1,047,804 $ 1,558,524 Catoosa 481 $ 33,565,403 $ 8,391 $ 180,380 $ 562,993 $ 751,764 74

80 Conservation Use Valuation Table 12 Continued Conservation Use Valuation Assessment for Tax Year 2009 Real Parcel Assessed Value Eliminated State School Total Charlton 658 $ 43,937,608 $ 10,984 $ 746,939 $ 677,957 $ 1,435,880 Chatham 123 $ 60,347,900 $ 15,087 $ 635,886 $ 808,903 $ 1,459,876 Chattahoochee 65 $ 3,931,784 $ 983 $ 33,959 $ 64,481 $ 99,423 Chattooga 1,062 $ 65,716,010 $ 16,429 $ 548,117 $ 637,003 $ 1,201,549 Cherokee 1,999 $ 332,101,480 $ 83,025 $ 1,454,937 $ 6,260,113 $ 7,798,075 Clarke 282 $ 27,773,203 $ 6,943 $ 366,606 $ 555,464 $ 929,013 Clay 422 $ 28,241,096 $ 7,060 $ 427,203 $ 338,893 $ 773,156 Clayton 144 $ 12,143,050 $ 3,036 $ 138,868 $ 242,861 $ 384,765 Clinch 345 $ 12,211,182 $ 3,053 $ 133,822 $ 191,496 $ 328,371 Cobb 514 $ 82,292,570 $ 20,573 $ 579,340 $ 1,546,267 $ 2,146,180 Coffee 1,971 $ 139,779,868 $ 34,945 $ 1,096,853 $ 2,126,611 $ 3,258,409 Colquitt 2,331 $ 129,364,198 $ 32,341 $ 1,682,198 $ 1,094,809 $ 2,809,348 Columbia 4,436 $ 87,647,126 $ 21,912 $ 694,341 $ 1,497,889 $ 2,214,142 Cook 978 $ 59,522,035 $ 14,881 $ 569,328 $ 961,281 $ 1,545,490 Coweta 2,285 $ 141,674,135 $ 35,419 $ 983,444 $ 2,633,722 $ 3,652,585 Crawford 663 $ 36,958,677 $ 9,240 $ 463,303 $ 498,942 $ 971,485 Crisp 843 $ 30,180,622 $ 7,545 $ 324,412 $ 496,471 $ 828,428 Dade 436 $ 22,790,719 $ 5,698 $ 146,702 $ 283,061 $ 435,461 Dawson 859 $ 196,161,319 $ 49,040 $ 1,596,361 $ 2,755,282 $ 4,400,683 Decatur 1,401 $ 197,419,191 $ 49,355 $ 1,689,908 $ 2,509,198 $ 4,248,461 Dekalb 12 $ 391,116 $ 98 $ 3,888 $ 8,988 $ 12,974 Dodge 1,502 $ 52,986,098 $ 13,247 $ 516,614 $ 635,833 $ 1,165,694 Dooly 1,165 $ 23,344,841 $ 5,836 $ 417,639 $ 348,819 $ 772,294 Dougherty 153 $ 14,496,861 $ 3,624 $ 172,426 $ 267,395 $ 443,445 Douglas 310 $ 35,208,907 $ 8,802 $ 279,277 $ 751,710 $ 1,039,789 75

81 Table 12 Continued Conservation Use Valuation Assessment for Tax Year 2009 Real Parcel Assessed Value Eliminated State School Total Conservation Use Valuation Early 1,247 $ 65,823,507 $ 16,456 $ 770,655 $ 987,353 $ 1,774,464 Echols 245 $ 6,286,298 $ 1,572 $ 94,294 $ 125,317 $ 221,183 Effingham 1,651 $ 108,759,887 $ 27,190 $ 927,722 $ 1,667,615 $ 2,622,527 Elbert 1,360 $ 63,461,673 $ 15,865 $ 616,768 $ 1,012,214 $ 1,644,847 Emanuel 1,829 $ 54,683,435 $ 13,671 $ 668,997 $ 765,568 $ 1,448,236 Evans 214 $ 8,581,127 $ 2,145 $ 72,307 $ 102,974 $ 177,426 Fannin 11,380 $ 110,240,097 $ 27,560 $ 568,839 $ 1,422,097 $ 2,018,496 Fayette 507 $ 40,149,586 $ 10,037 $ 293,658 $ 940,303 $ 1,243,998 Floyd 1,920 $ 64,250,768 $ 16,063 $ 563,286 $ 1,189,718 $ 1,769,067 Forsyth 751 $ 215,927,384 $ 53,982 $ 1,086,115 $ 3,630,387 $ 4,770,484 Franklin 2,382 $ 204,209,713 $ 51,052 $ 1,665,904 $ 3,036,190 $ 4,753,146 Fulton 537 $ 78,750,070 $ 19,688 $ 809,629 $ 1,350,758 $ 2,180,075 Gilmer 1,958 $ 202,526,245 $ 50,632 $ 1,012,631 $ 3,291,051 $ 4,354,314 Glascock 473 $ 22,735,680 $ 5,684 $ 327,166 $ 293,063 $ 625,913 Glynn 140 $ 20,332,020 $ 5,083 $ 115,851 $ 311,018 $ 431,952 Gordon 2,146 $ 190,291,465 $ 47,573 $ 1,677,419 $ 2,885,658 $ 4,610,650 Grady 1,720 $ 128,951,036 $ 32,238 $ 1,353,986 $ 1,663,468 $ 3,049,692 Greene 1,096 $ 101,680,915 $ 25,420 $ 501,185 $ 1,016,809 $ 1,543,414 Gwinnett 1,052 $ 220,873,120 $ 55,218 $ 2,705,696 $ 4,521,932 $ 7,282,846 Habersham 1,476 $ 174,661,712 $ 43,665 $ 1,355,375 $ 2,331,734 $ 3,730,774 Hall 2,251 $ 310,871,138 $ 77,718 $ 1,942,945 $ 5,049,595 $ 7,070,258 Hancock 1,114 $ 59,758,671 $ 14,940 $ 1,018,885 $ 788,097 $ 1,821,922 Haralson 1,100 $ 64,353,107 $ 16,088 $ 709,171 $ 1,049,333 $ 1,774,592 Harris 1,289 $ 113,004,316 $ 28,251 $ 688,970 $ 1,927,854 $ 2,645,075 Hart 1,348 $ 94,677,467 $ 23,669 $ 403,705 $ 1,300,111 $ 1,727,485 76

82 Conservation Use Valuation Table 12 Continued Conservation Use Valuation Assessment for Tax Year 2009 Real Parcel Assessed Value Eliminated State School Total Heard 1,157 $ 43,123,477 $ 10,781 $ 299,277 $ 658,495 $ 968,553 Henry 1,329 $ 104,150,680 $ 26,038 $ 1,136,333 $ 2,401,715 $ 3,564,086 Houston 672 $ 91,546,692 $ 22,887 $ 956,663 $ 1,221,233 $ 2,200,783 Irwin 1,321 $ 71,475,882 $ 17,869 $ 884,586 $ 1,121,457 $ 2,023,912 Jackson 2,093 $ 159,439,569 $ 39,860 $ 1,382,520 $ 2,931,967 $ 4,354,347 Jasper 1,487 $ 182,816,684 $ 45,704 $ 2,296,308 $ 2,802,580 $ 5,144,592 Jeff Davis 571 $ 12,140,673 $ 3,035 $ 156,372 $ 154,794 $ 314,201 Jefferson 1,433 $ 86,155,012 $ 21,539 $ 1,098,476 $ 1,185,838 $ 2,305,853 Jenkins 377 $ 25,597,813 $ 6,399 $ 273,769 $ 330,237 $ 610,405 Johnson 1,200 $ 49,020,860 $ 12,255 $ 571,044 $ 491,532 $ 1,074,831 Jones 900 $ 80,936,419 $ 20,234 $ 1,078,934 $ 1,439,697 $ 2,538,865 Lamar 696 $ 45,576,377 $ 11,394 $ 407,544 $ 720,107 $ 1,139,045 Lanier 468 $ 25,151,655 $ 6,288 $ 354,135 $ 431,602 $ 792,025 Laurens 2,133 $ 61,466,094 $ 15,367 $ 387,236 $ 983,194 $ 1,385,797 Lee 474 $ 54,053,181 $ 13,513 $ 690,043 $ 832,419 $ 1,535,975 Liberty 140 $ 4,874,734 $ 1,219 $ 58,110 $ 76,046 $ 135,375 Lincoln 888 $ 34,047,977 $ 8,512 $ 330,265 $ 536,153 $ 874,930 Long 456 $ 23,115,012 $ 5,779 $ 363,137 $ 349,360 $ 718,276 Lowndes 937 $ 30,241,935 $ 7,560 $ 221,069 $ 443,773 $ 672,402 Lumpkin 1,354 $ 249,073,040 $ 62,268 $ 1,730,740 $ 3,188,135 $ 4,981,143 Macon 1,194 $ 91,508,821 $ 22,877 $ 975,679 $ 1,647,159 $ 2,645,715 Madison 2,271 $ 104,428,783 $ 26,107 $ 1,166,285 $ 1,860,503 $ 3,052,895 Marion 705 $ 35,708,848 $ 8,927 $ 232,965 $ 531,562 $ 773,454 McDuffie 700 $ 39,187,952 $ 9,797 $ 305,722 $ 673,641 $ 989,160 McIntosh 145 $ 6,178,329 $ 1,545 $ 77,167 $ 96,895 $ 175,607 77

83 Table 12 Continued Conservation Use Valuation Assessment for Tax Year 2009 Real Parcel Assessed Value Eliminated State School Total Conservation Use Valuation Meriwether 2,187 $ 157,006,646 $ 39,252 $ 1,918,150 $ 2,826,120 $ 4,783,522 Miller 633 $ 16,487,287 $ 4,122 $ 328,592 $ 267,754 $ 600,468 Mitchell 1,587 $ 105,929,447 $ 26,482 $ 1,942,640 $ 1,373,287 $ 3,342,409 Monroe 1,095 $ 141,411,880 $ 35,353 $ 1,333,655 $ 1,937,343 $ 3,306,351 Montgomery 973 $ 37,978,279 $ 9,495 $ 411,912 $ 459,019 $ 880,426 Morgan 1,567 $ 329,378,023 $ 82,345 $ 2,693,653 $ 4,104,380 $ 6,880,378 Murray 652 $ 37,439,004 $ 9,360 $ 217,231 $ 580,305 $ 806,896 Muscogee 97 $ 9,252,682 $ 2,313 $ 123,173 $ 216,235 $ 341,721 Newton 940 $ 133,610,000 $ 33,403 $ 1,300,025 $ 2,426,686 $ 3,760,114 Oconee 1,767 $ 299,897,257 $ 74,974 $ 2,011,703 $ 5,248,202 $ 7,334,879 Oglethorpe 1,655 $ 97,618,141 $ 24,405 $ 750,592 $ 1,824,483 $ 2,599,480 Paulding 1,408 $ 188,901,028 $ 47,225 $ 1,558,433 $ 4,131,643 $ 5,737,301 Peach 418 $ 23,194,235 $ 5,799 $ 314,398 $ 394,302 $ 714,499 Pickens 520 $ 42,657,349 $ 10,664 $ 267,035 $ 681,238 $ 958,937 Pierce 969 $ 30,522,998 $ 7,631 $ 237,469 $ 473,106 $ 718,206 Pike 1,424 $ 74,522,962 $ 18,631 $ 852,990 $ 1,071,566 $ 1,943,187 Polk 881 $ 27,350,112 $ 6,838 $ 296,749 $ 417,910 $ 721,497 Pulaski 527 $ 13,868,665 $ 3,467 $ 190,042 $ 171,417 $ 364,926 Putnam 523 $ 61,054,439 $ 15,264 $ 329,694 $ 625,808 $ 970,766 Quitman 278 $ 22,803,948 $ 5,701 $ 283,681 $ 359,162 $ 648,544 Rabun 604 $ 56,040,636 $ 14,010 $ 457,881 $ 499,658 $ 971,549 Randolph 912 $ 39,111,067 $ 9,778 $ 453,791 $ 668,017 $ 1,131,586 Richmond 136 $ 4,541,892 $ 1,135 $ 37,012 $ 87,849 $ 125,996 Rockdale 303 $ 19,805,356 $ 4,951 $ 291,733 $ 415,912 $ 712,596 Schley 349 $ 21,227,733 $ 5,307 $ 246,666 $ 405,662 $ 657,635 78

84 Conservation Use Valuation Table 12 Continued Conservation Use Valuation Assessment for Tax Year 2009 Real Parcel Assessed Value Eliminated State School Total Screven 1,183 $ 61,426,268 $ 15,357 $ 610,454 $ 798,541 $ 1,424,352 Seminole 746 $ 69,333,451 $ 17,333 $ 930,455 $ 798,028 $ 1,745,816 Spalding 1,024 $ 56,667,714 $ 14,167 $ 843,216 $ 1,065,353 $ 1,922,736 Stephens 509 $ 23,695,077 $ 5,924 $ 268,228 $ 435,989 $ 710,141 Stewart 264 $ 6,312,427 $ 1,578 $ 80,420 $ 78,634 $ 160,632 Sumter 1,116 $ 59,699,832 $ 14,925 $ 703,861 $ 1,046,717 $ 1,765,503 Talbot 1,502 $ 87,862,767 $ 21,966 $ 1,410,197 $ 1,201,875 $ 2,634,038 Taliaferro 533 $ 34,571,383 $ 8,643 $ 739,522 $ 622,285 $ 1,370,450 Tattnall 1,261 $ 43,750,334 $ 10,938 $ 568,929 $ 504,748 $ 1,084,615 Taylor 1,144 $ 67,714,912 $ 16,929 $ 554,119 $ 817,996 $ 1,389,044 Telfair 881 $ 21,157,344 $ 5,289 $ 279,256 $ 338,306 $ 622,851 Terrell 1,084 $ 50,717,608 $ 12,679 $ 750,621 $ 836,029 $ 1,599,329 Thomas 1,176 $ 189,214,739 $ 47,304 $ 1,060,711 $ 2,301,000 $ 3,409,015 Tift 969 $ 60,332,851 $ 15,083 $ 626,858 $ 902,821 $ 1,544,762 Toombs 358 $ 7,764,665 $ 1,941 $ 74,533 $ 88,490 $ 164,964 Towns 454 $ 66,769,953 $ 16,692 $ 372,576 $ 319,427 $ 708,695 Treutlen 589 $ 21,136,117 $ 5,284 $ 261,219 $ 253,633 $ 520,136 Troup 1,200 $ 84,131,100 $ 21,033 $ 888,424 $ 1,585,871 $ 2,495,328 Turner 1,213 $ 72,087,136 $ 18,022 $ 1,154,764 $ 1,009,220 $ 2,182,006 Twiggs 826 $ 34,049,038 $ 8,512 $ 497,116 $ 531,165 $ 1,036,793 Union 1,132 $ 122,244,499 $ 30,561 $ 603,888 $ 1,148,854 $ 1,783,303 Upson 1,164 $ 67,939,317 $ 16,985 $ 864,188 $ 971,532 $ 1,852,705 Walker 964 $ 35,292,470 $ 8,823 $ 156,127 $ 614,230 $ 779,180 Walton 1,035 $ 154,218,848 $ 38,555 $ 1,674,464 $ 3,068,266 $ 4,781,285 Ware 46 $ 316,768 $ 79 $ 5,242 $ 4,766 $ 10,087 79

85 Table 12 Continued Conservation Use Valuation Assessment for Tax Year 2009 Real Parcel Assessed Value Eliminated State School Total Conservation Use Valuation Warren 658 $ 27,012,743 $ 6,753 $ 330,906 $ 510,541 $ 848,200 Washington 1,280 $ 73,695,526 $ 18,424 $ 604,303 $ 1,205,585 $ 1,828,312 Wayne 1,480 $ 77,661,013 $ 19,415 $ 1,123,755 $ 1,281,407 $ 2,424,577 Webster 414 $ 24,693,941 $ 6,173 $ 268,744 $ 429,378 $ 704,295 Wheeler 888 $ 27,462,432 $ 6,866 $ 450,011 $ 425,668 $ 882,545 White 1,180 $ 108,098,764 $ 27,025 $ 993,428 $ 1,620,292 $ 2,640,745 Whitfield 561 $ 21,913,430 $ 5,478 $ 110,904 $ 323,355 $ 439,737 Wilcox 1,011 $ 12,377,103 $ 3,094 $ 225,882 $ 187,018 $ 415,994 Wilkes 1,546 $ 88,226,772 $ 22,057 $ 764,079 $ 1,477,798 $ 2,263,934 Wilkinson 775 $ 34,151,692 $ 8,538 $ 424,847 $ 671,422 $ 1,104,807 Worth 1,911 $ 184,472,447 $ 46,118 $ 1,893,056 $ 2,628,732 $ 4,567,906 Total 168,673 $ 11,638,026,869 $ 2,909,510 $ 109,784,145 $ 179,404,055 $ 292,097,710 80

86 Conservation Use Valuation Figures 19: Conservation Use Revenue Shift illustrates the amount of revenue shift and the ever increasing amount of value removed annually from digests affected by the Conservation Use Valuation program since Conservation Use Revenue Shift (Millions) Millions $300.0 $240.0 $180.0 $120.0 $60.0 $- $57.7 $72.0 $90.1 $110.1 $110.1 $127.3 $180.7 $228.6 $267.4 $ Figures 20: Conservation Use Assessed Value Eliminated below illustrates the amount of revenue shift and the ever increasing amount of value removed annually from digests affected by the Conservation Use Valuation program since Conservation Use Assessed Value Eliminated (Billions) Billions

87 Forest Land Conservation Use The Georgia Forest Land Protection Act of 2008 provides for current use valuation for property primarily used for the good faith subsistence or commercial production of trees, timber, or other wood and wood fiber products. Forest Land Conservation Use The assessment of qualifying properties is based on current use value, rather than fair market value. The bill also provided for the Commissioner to annually develop a table of current use values to be used in all counties. It is based upon a legislated formula which takes into account the amount of income the land is capable of producing when growing timber and factors found in market data using only comparable sales with and for the same existing use. The data is grouped into nine agricultural districts in Georgia. This 15-year covenant agreement between the taxpayer and the local board of assessors is limited to forest land tracts consisting of more than 200 contiguous acres when owned by an individual or individuals or by any entity registered to do business in Georgia. A covenant breach is subject to a penalty in an amount equal to three times the tax savings if the covenant is breached in years 1 through 5; two and one half times the tax savings if the covenant is breached in years 6 through 10; and 2 times the tax savings if the breach occurs in years 11 through 15. The effect of any special assessment program is a tax shift 10 from those taxpayers taking advantage of this special assessment program to those taxpayers who cannot qualify for special treatment, just as any exemption for one class of taxpayers shifts the tax burden to other classes of taxpayers. To lessen the fiscal impact on local taxing jurisdictions there is a grant component associated with this program. A grant is paid to the taxing authorities to reimburse up to one-half of the first three percent of revenue loss and 100% of the revenue loss over three percent as a result of taxpayers enrolling property in this program. The amount of the appropriation to pay the Forest Land Conservation Use Reimbursement Grants was $10.5 million. Several reports, graphs, and charts are being included in this report to show the fiscal impact of Conservation Use Valuation. Table 13: Forest Land Conservation Use Fiscal Impact on the following page represents the 10 counties, ranked by total net tax shift, most affected by Forest land Conservation Use Assessment. The table lists, by county, the number of applications (parcel count), assessed value eliminated from the digest, amount of net tax shift for each of the tax types, and the total tax shift. Table 14: Forest Land Conservation Use Valuation Assessment for Tax Year 2009 lists each county and the number of parcels receiving Forest Land Conservation Use Assessment, the amount of value eliminated from the taxable digest in each county, the gross tax dollar shift for State,, and School, the amount of the reimbursement grant paid to the and School and the net tax shift for the taxing jurisdictions after the application of the grant. This table does not include amounts paid to municipalities or special taxing districts Providing property tax relief to a particular class of taxpayers through valuation reductions or exemptions, resulting in a higher tax burden for other classes of taxpayers. For example, agricultural property owners qualifying for Conservation Use Assessment are afforded an exemption equal to the difference between fair market value and current use value, while the property of residential, commercial, industrial, and other classes of taxpayers is assessed at fair market value only. As a consequence, the other classes of taxpayers are bearing more of the tax burden. 82

88 Forest Land Conservation Use Table 13 Forest Land Conservation Use Fiscal Impact Parcel Count Assessed Value Eliminated State FLPA Grant Net Talbot ,895,763 $ 4,474 $ 287,227 $ 54,339 $ 232,889 Morgan 70 42,776,341 $ 10,694 $ 349,825 $ 219,912 $ 129,913 Monroe 72 28,065,644 $ 7,016 $ 264,687 $ 132,122 $ 132,565 Worth 14 12,489,311 $ 3,122 $ 128,165 $ 1,342 $ 126,824 Decatur ,554,186 $ 9,139 $ 312,904 $ 193,574 $ 119,330 Wayne 32 17,936,456 $ 4,484 $ 259,541 $ 116,318 $ 143,223 Hancock 97 10,956,426 $ 2,739 $ 186,807 $ 29,145 $ 157,662 Harris 80 23,121,337 $ 5,780 $ 141,965 $ 71,977 $ 69,988 Thomas 27 23,804,980 $ 5,951 $ 133,236 $ 67,785 $ 65,452 Jasper 43 18,900,963 $ 4,725 $ 237,396 $ 149,323 $ 88,073 83

89 School FLPA Grant Net Total FLPA Grant Net Forest Land Conservation Use $ 244,796 $ 44,284 $ 200,512 $ 536,497 $ 98,623 $ 437,875 $ 533,036 $ 335,867 $ 197,169 $ 893,555 $ 555,779 $ 337,776 $ 384,499 $ 191,928 $ 192,571 $ 656,202 $ 324,051 $ 332,151 $ 177,973 $ 1,863 $ 176,110 $ 309,260 $ 3,205 $ 306,056 $ 464,604 $ 288,412 $ 176,192 $ 786,647 $ 481,986 $ 304,661 $ 295,952 $ 147,976 $ 147,976 $ 559,977 $ 264,294 $ 295,683 $ 144,493 $ 24,888 $ 119,605 $ 334,039 $ 54,034 $ 280,006 $ 394,450 $ 192,369 $ 202,081 $ 542,195 $ 264,346 $ 277,849 $ 289,707 $ 147,390 $ 142,317 $ 428,894 $ 215,175 $ 213,720 $ 289,752 $ 171,411 $ 118,341 $ 531,873 $ 320,734 $ 211,139 84

90 Forest Land Conservation Use Table 14 Forest Land Conservation Use Valuation Assessment Parcel Count Assessed Value Eliminated State FLPA Grant Net Appling 0 $ 0 $ 0 $ 0 $ 0 $ 0 Atkinson 9 $ 591,641 $ 148 $ 10,271 $ 5,136 $ 5,136 Bacon 2 $ 64,329 $ 16 $ 900 $ 450 $ 450 Baker 33 $ 20,834,950 $ 5,209 $ 159,018 $ 119,491 $ 39,528 Baldwin 7 $ 1,215,852 $ 304 $ 10,505 $ 5,252 $ 5,252 Banks 0 $ 0 $ 0 $ 0 $ 0 $ 0 Barrow 0 $ 0 $ 0 $ 0 $ 0 $ 0 Bartow 0 $ 0 $ 0 $ 0 $ 0 $ 0 Ben Hill 20 $ 1,301,068 $ 325 $ 17,773 $ 8,891 $ 8,882 Berrien 23 $ 4,242,442 $ 1,061 $ 76,364 $ 38,125 $ 38,239 Bibb 10 $ 630,031 $ 158 $ 6,302 $ 288 $ 6,015 Bleckley 12 $ 1,310,862 $ 328 $ 14,619 $ 7,088 $ 7,531 Brantley 32 $ 2,789,390 $ 697 $ 60,613 $ 33,407 $ 27,206 Brooks 80 $ 40,327,495 $ 10,082 $ 385,652 $ 330,267 $ 55,385 Bryan 0 $ 0 $ 0 $ 0 $ 0 $ 0 Bulloch 0 $ 0 $ 0 $ 0 $ 0 $ 0 Burke 52 $ 9,180,184 $ 2,295 $ 57,505 $ 41,360 $ 16,145 Butts 2 $ 823,284 $ 206 $ 14,336 $ 7,168 $ 7,168 Calhoun 44 $ 13,253,592 $ 3,313 $ 161,087 $ 119,042 $ 42,045 Camden 22 $ 3,537,597 $ 884 $ 41,390 $ 8,080 $ 33,310 Candler 0 $ 0 $ 0 $ 0 $ 0 $ 0 Carroll 0 $ 0 $ 0 $ 0 $ 0 $ 0 Catoosa 0 $ 0 $ 0 $ 0 $ 0 $ 0 Charlton 11 $ 5,501,953 $ 1,375 $ 93,533 $ 39,922 $ 53,611 Chatham 0 $ 0 $ 0 $ 0 $ 0 $ 0 85

91 School FLPA Grant Net School Total Total FLPA Grant Net Forest Land Conservation Use $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 8,763 $ 4,381 $ 4,382 $ 19,182 $ 9,517 $ 9,665 $ 933 $ 466 $ 467 $ 1,849 $ 916 $ 933 $ 268,542 $ 201,999 $ 66,543 $ 432,769 $ 321,490 $ 111,280 $ 19,539 $ 9,769 $ 9,770 $ 30,348 $ 15,022 $ 15,326 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 20,102 $ 10,056 $ 10,046 $ 38,200 $ 18,946 $ 19,253 $ 59,394 $ 29,653 $ 29,741 $ 136,819 $ 67,778 $ 69,041 $ 11,306 $ 425 $ 10,881 $ 17,766 $ 712 $ 17,054 $ 15,075 $ 7,309 $ 7,766 $ 30,022 $ 14,396 $ 15,625 $ 37,740 $ 18,899 $ 18,841 $ 99,050 $ 52,306 $ 46,744 $ 541,800 $ 447,588 $ 94,212 $ 937,534 $ 777,856 $ 159,678 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 117,047 $ 53,668 $ 63,379 $ 176,847 $ 95,027 $ 81,819 $ 14,824 $ 7,412 $ 7,412 $ 29,366 $ 14,580 $ 14,786 $ 204,582 $ 151,363 $ 53,219 $ 368,982 $ 270,405 $ 98,577 $ 52,180 $ 10,186 $ 41,994 $ 94,454 $ 18,266 $ 76,188 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 84,895 $ 29,070 $ 55,825 $ 179,803 $ 68,993 $ 110,810 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 86

92 Forest Land Conservation Use Table 14 Continued Forest Land Conservation Use Valuation Assessment Parcel Count Assessed Value Eliminated State FLPA Grant Net Chattahoochee 6 $ 1,107,449 $ 277 $ 9,565 $ 4,423 $ 5,142 Chattooga 18 $ 3,730,455 $ 933 $ 31,019 $ 15,561 $ 15,458 Cherokee 0 $ 0 $ 0 $ 0 $ 0 $ 0 Clarke 0 $ 0 $ 0 $ 0 $ 0 $ 0 Clay 37 $ 4,961,038 $ 1,240 $ 75, Clayton 0 $ 0 $ 0 $ 0 $ 0 $ 0 Clinch 27 $ 9,001,588 $ 2,250 $ 98,648 Cobb 0 $ 0 $ 0 $ 0 $ 0 $ 0 Coffee 23 $ 6,446,592 $ 1,612 $ 50, Colquitt 13 $ 1,824,391 $ 456 $ 23, Columbia 229 $ 6,163,127 $ 1,541 $ 48, Cook 7 $ 1,371,796 $ 343 $ 13, Coweta 12 $ 795,481 $ 199 $ 5, Crawford 43 $ 4,946,692 $ 1,237 $ 62, Crisp 2 $ 216,355 $ 54 $ 2, Dade 0 $ 0 $ 0 $ 0 $ 0 $ 0 Dawson 0 $ 0 $ 0 $ 0 $ 0 $ 0 Decatur 115 $ 36,554,186 $ 9,139 $ 312, DeKalb 0 $ 0 $ 0 $ 0 $ 0 $ 0 Dodge 57 $ 5,245,751 $ 1,311 $ 51, Dooly 40 $ 2,758,139 $ 690 $ 49, Dougherty 27 $ 8,729,356 $ 2,182 $ 103, Douglas 0 $ 0 $ 0 $ 0 $ 0 $ 0 Early 227 $ 27,959,762 $ 6,990 $ 327, Echols 27 $ 1,572,875 $ 393 $ 23,

93 School FLPA Grant Net School Total Total FLPA Grant Net Forest Land Conservation Use $ 18,162 $ 8,399 $ 9,763 $ 28,004 $ 12,822 $ 15,182 $ 36,439 $ 18,280 $ 18,159 $ 68,391 $ 33,840 $ 34,551 $ 0 $ 0 $ 0 $ $ 0 $ 0 $ 0 $ $ 59, $ 135, $ 0 $ 0 $ 0 $ $ 141, $ 242, $ 0 $ 0 $ 0 $ $ 98, $ 150, $ 15, $ 39, $ 105, $ 155, $ 22, $ 35, $ 14, $ 20, $ 66, $ 130, $ 3, $ 5, $ 0 $ 0 $ 0 $ $ 0 $ 0 $ 0 $ $ 464, $ 786, $ 0 $ 0 $ 0 $ $ 62, $ 115, $ 41, $ 91, $ 161, $ 267, $ 0 $ 0 $ 0 $ $ 419, $ 753, $ 31, $ 55,

94 Forest Land Conservation Use Table 14 Continued Forest Land Conservation Use Valuation Assessment Parcel Count Assessed Value Eliminated State FLPA Grant Net Effingham 27 $ 6,543,017 $ 1,636 $ 55, Elbert 16 $ 4,360,840 $ 1,090 $ 42, Emanuel 38 $ 4,215,580 $ 1,054 $ 51, Evans 3 $ 457,190 $ 114 $ 3, Fannin 0 $ 0 $ 0 $ 0 $ 0 $ 0 Fayette 0 $ 0 $ 0 $ 0 $ 0 $ 0 Floyd 16 $ 1,009,216 $ 252 $ 8, Forsyth 0 $ 0 $ 0 $ 0 $ 0 $ 0 Franklin 0 $ 0 $ 0 $ 0 $ 0 $ 0 Fulton 32 $ 10,473,410 $ 2,618 $ 107, Gilmer 1 $ 1,596,584 $ 399 $ 7, Glascock 16 $ 3,253,455 $ 813 $ 46, Glynn 0 $ 0 $ 0 $ 0 $ 0 $ 0 Gordon 7 $ 2,917,643 $ 729 $ 25, Grady 42 $ 10,747,876 $ 2,687 $ 112, Greene 28 $ 8,648,628 $ 2,162 $ 42, Gwinnett 0 $ 0 $ 0 $ 0 $ 0 $ 0 Habersham 0 $ 0 $ 0 $ 0 $ 0 $ 0 Hall 0 $ 0 $ 0 $ 0 $ 0 $ 0 Hancock 97 $ 10,956,426 $ 2,739 $ 186, Haralson 6 $ 1,516,779 $ 379 $ 16, Harris 80 $ 23,121,337 $ 5,780 $ 141, Hart 0 $ 0 $ 0 $ 0 $ 0 $ 0 Heard 15 $ 4,309,421 $ 1,077 $ 29, Henry 0 $ 0 $ 0 $ 0 $ 0 $ 0 89

95 School FLPA Grant Net School Total Total FLPA Grant Net Forest Land Conservation Use $ 100, $ 157, $ 69, $ 113, $ 59, $ 111, $ 5, $ 9, $ 0 $ 0 $ 0 $ $ 0 $ 0 $ 0 $ $ 18, $ 27, $ 0 $ 0 $ 0 $ $ 0 $ 0 $ 0 $ $ 183, $ 293, $ 25, $ 34, $ 41, $ 89, $ 0 $ 0 $ 0 $ $ 44, $ 70, $ 138, $ 254, $ 86, $ 131, $ 0 $ 0 $ 0 $ $ 0 $ 0 $ 0 $ $ 0 $ 0 $ 0 $ $ 144, $ 334, $ 24, $ 41, $ 394, $ 542, $ 0 $ 0 $ 0 $ $ 65, $ 96, $ 0 $ 0 $ 0 $

96 Forest Land Conservation Use Table 14 Continued Forest Land Conservation Use Valuation Assessment Parcel Count Assessed Value Eliminated State FLPA Grant Net Houston 4 $ 915,275 $ 229 $ 9, Irwin 6 $ 643,191 $ 161 $ 7, Jackson 0 $ 0 $ 0 $ 0 $ 0 $ 0 Jasper 43 $ 18,900,963 $ 4,725 $ 237, Jeff Davis 56 $ 4,805,473 $ 1,201 $ 61, Jefferson 34 $ 6,279,562 $ 1,570 $ 80, Jenkins 46 $ 5,722,855 $ 1,431 $ 61, Johnson 3 $ 551,612 $ 138 $ 6, Jones 8 $ 1,449,886 $ 362 $ 19, Lamar 16 $ 2,434,353 $ 609 $ 21, Lanier 24 $ 5,072,047 $ 1,268 $ 71, Laurens 20 $ 1,825,269 $ 456 $ 11, Lee 42 $ 12,729,694 $ 3,182 $ 162, Liberty 3 $ 6,074,581 $ 1,519 $ 72, Lincoln 22 $ 982,558 $ 246 $ 9, Long 10 $ 1,391,848 $ 348 $ 21, Lowndes 33 $ 12,639,922 $ 3,160 $ 92, Lumpkin 1 $ 3,049,328 $ 762 $ 21, Macon 22 $ 4,081,866 $ 1,020 $ 43, Madison 0 $ 0 $ 0 $ 0 $ 0 $ 0 Marion 0 $ 0 $ 0 $ 0 $ 0 $ 0 McDuffie 40 $ 5,844,324 $ 1,461 $ 45, McIntosh 3 $ 542,672 $ 136 $ 6, Meriwether 13 $ 6,801,139 $ 1,700 $ 83, Miller 33 $ 2,148,962 $ 537 $ 42,

97 School FLPA Grant Net School Total Total FLPA Grant Net Forest Land Conservation Use $ 12, $ 22, $ 10, $ 18, $ 0 $ 0 $ 0 $ $ 289, $ 531, $ 61, $ 124, $ 86, $ 168, $ 73, $ 136, $ 5, $ 12, $ 25, $ 45, $ 38, $ 60, $ 87, $ 159, $ 29, $ 41, $ 196, $ 361, $ 94, $ 169, $ 15, $ 25, $ 21, $ 43, $ 185, $ 281, $ 39, $ 60, $ 73, $ 117, $ 0 $ 0 $ 0 $ $ 0 $ 0 $ 0 $ $ 100, $ 147, $ 8, $ 15, $ 122, $ 207, $ 34, $ 78,

98 Forest Land Conservation Use Table 14 Continued Forest Land Conservation Use Valuation Assessment Parcel Count Assessed Value Eliminated State FLPA Grant Net Mitchell 27 $ 2,963,941 $ 741 $ 54, Monroe 72 $ 28,065,644 $ 7,016 $ 264, Montgomery 9 $ 770,633 $ 193 $ 8, Morgan 70 $ 42,776,341 $ 10,694 $ 349, Murray 0 $ 0 $ 0 $ 0 $ 0 $ 0 Muscogee 1 $ 31,990 $ 8 $ Newton 0 $ 0 $ 0 $ 0 $ 0 $ 0 Oconee 1 $ 141,884 $ 35 $ Oglethorpe 21 $ 3,494,467 $ 874 $ 26, Paulding 0 $ 0 $ 0 $ 0 $ 0 $ 0 Peach 3 $ 469,262 $ 117 $ 6, Pickens 9 $ 2,947,710 $ 737 $ 18, Pierce 0 $ 0 $ 0 $ 0 $ 0 $ 0 Pike 9 $ 1,594,105 $ 399 $ 18, Polk 0 $ 0 $ 0 $ 0 $ 0 $ 0 Pulaski 5 $ 275,675 $ 69 $ 3, Putnam 4 $ 1,597,452 $ 399 $ 8, Quitman 68 $ 14,008,241 $ 3,502 $ 174, Rabun 0 $ 0 $ 0 $ 0 $ 0 $ 0 Randolph 82 $ 7,715,509 $ 1,929 $ 89, Richmond 2 $ 718,456 $ 180 $ 5, Rockdale 0 $ 0 $ 0 $ 0 $ 0 $ 0 Schley 31 $ 5,177,034 $ 1,294 $ 60, Screven 93 $ 11,716,697 $ 2,929 $ 116, Seminole 18 $ 8,654,617 $ 2,164 $ 116,

99 School FLPA Grant Net School Total Total FLPA Grant Net Forest Land Conservation Use $ 38, $ 93, $ 384, $ 656, $ 9, $ 17, $ 533, $ 893, $ 0 $ 0 $ 0 $ $ $ 1, $ 0 $ 0 $ 0 $ $ 2, $ 3, $ 65, $ 93, $ 0 $ 0 $ 0 $ $ 7, $ 14, $ 47, $ 66, $ 0 $ 0 $ 0 $ $ 22, $ 41, $ 0 $ 0 $ 0 $ $ 3, $ 7, $ 16, $ 25, $ 220, $ 398, $ 0 $ 0 $ 0 $ $ 131, $ 223, $ 13, $ 19, $ 0 $ 0 $ 0 $ $ 98, $ 160, $ 152, $ 271, $ 99, $ 217,

100 Forest Land Conservation Use Table 14 Continued Forest Land Conservation Use Valuation Assessment Parcel Count Assessed Value Eliminated State FLPA Grant Net Spalding 0 $ 0 $ 0 $ 0 $ 0 $ 0 Stephens 0 $ 0 $ 0 $ 0 $ 0 $ 0 Stewart 131 $ 9,530,202 $ 2,383 $ 121, Sumter 50 $ 5,143,080 $ 1,286 $ 60, Talbot 126 $ 17,895,763 $ 4,474 $ 287, Taliaferro 66 $ 10,201,969 $ 2,550 $ 218, Tattnall 4 $ 616,033 $ 154 $ 8, Taylor 47 $ 6,008,894 $ 1,502 $ 49, Telfair 53 $ 3,855,923 $ 964 $ 50, Terrell 42 $ 2,134,741 $ 534 $ 31, Thomas 27 $ 23,804,980 $ 5,951 $ 133, Tift 2 $ 129,950 $ 32 $ 1, Toombs 23 $ 76,823 $ 19 $ Towns 0 $ 0 $ 0 $ 0 $ 0 $ 0 Treutlen 0 $ 0 $ 0 $ 0 $ 0 $ 0 Troup 25 $ 8,540,574 $ 2,135 $ 90, Turner 63 $ 4,063,557 $ 1,016 $ 65, Twiggs 24 $ 2,150,611 $ 538 $ 31, Union 0 $ 0 $ 0 $ 0 $ 0 $ 0 Upson 61 $ 7,930,615 $ 1,983 $ 100, Walker 0 $ 0 $ 0 $ 0 $ 0 $ 0 Walton 0 $ 0 $ 0 $ 0 $ 0 $ 0 Ware 8 $ 159,982 $ 40 $ 2, Warren 107 $ 10,401,883 $ 2,600 $ 127, Washington 81 $ 13,699,053 $ 3,425 $ 112,

101 School FLPA Grant Net School Total Total FLPA Grant Net Forest Land Conservation Use $ 0 $ 0 $ 0 $ $ 0 $ 0 $ 0 $ $ 118, $ 242, $ 90, $ 152, $ 244, $ 536, $ 183, $ 404, $ 7, $ 15, $ 72, $ 123, $ 61, $ 113, $ 35, $ 67, $ 289, $ 428, $ 1, $ 3, $ $ 1, $ 0 $ 0 $ 0 $ $ 0 $ 0 $ 0 $ $ 160, $ 253, $ 56, $ 123, $ 33, $ 65, $ 0 $ 0 $ 0 $ $ 113, $ 216, $ 0 $ 0 $ 0 $ $ 0 $ 0 $ 0 $ $ 2, $ 5, $ 196, $ 326, $ 224, $ 339,

102 Forest Land Conservation Use Table 14 Continued Forest Land Conservation Use Valuation Assessment Parcel Count Assessed Value Eliminated State FLPA Grant Net Wayne 32 $ 17,936,456 $ 4,484 $ 259, Webster 51 $ 6,920,137 $ 1,730 $ 75, Wheeler 51 $ 4,054,960 $ 1,014 $ 66, White 0 $ 0 $ 0 $ 0 $ 0 $ 0 Whitfield 0 $ 0 $ 0 $ 0 $ 0 $ 0 Wilcox 17 $ 761,162 $ 190 $ 13, Wilkes 117 $ 12,966,507 $ 3,242 $ 112, Wilkinson 24 $ 3,232,833 $ 808 $ 40, Worth 14 $ 12,489,311 $ 3,122 $ 128, Total 3,946 $ 745,830,142 $ 186,454 $ 7,981,

103 School FLPA Grant Net School Total Total FLPA Grant Net Forest Land Conservation Use $ 295, $ 559, $ 120, $ 197, $ 62, $ 130, $ 0 $ 0 $ 0 $ $ 0 $ 0 $ 0 $ $ 11, $ 25, $ 217, $ 332, $ 63, $ 104, $ 177, $ 309, $ 10,926, $ 19,094,

104 Taxation of Standing Timber Taxation of Standing Timber For ad valorem tax purposes standing timber is taxed only once following its harvest or sale at 100 percent of fair market value. It is subject to taxation even if the land underneath is exempt, unless taxation has been prohibited by federal law or treaty. Standing timber is defined to include softwood and hardwood pulpwood, chip and saw logs, saw timber, poles, posts, and fuel wood. Standing timber does not include orchard trees, ornamental or Christmas trees, by-products of harvesting (bark or stumps), and fuel wood harvested by the owner which is used exclusively for heating the owner s home. The taxation of standing timber is triggered at the time of the sale of standing timber for harvesting separate and apart from the underlying land. Timber is not taxed if it is included in a simultaneous sale of a tract of land and the timber thereon. 99

105 Figure 21: Statewide Timber Values shows the trend in value and revenue since Statewide Timber Values (Millions) Taxation of Standing Timber Millions Figure 22: and School Revenue from Timber shows the trend in value and revenue since and School Revenue from Timber (Millions) Millions $30.0 $25.0 $20.0 $15.0 $10.0 $17.2 $12.9 $13.7 $14.3 $15.9 $14.7 $12.5 $11.6 $

106 Taxation of Standing Timber Table 15: 2008 Timber Revenue Reported on 2009 Tax Digests shows the timber revenue for 2008 which was reported on the 2009 tax digest Timber Revenue Reported on 2009 Tax Digest Acres Assessed Value State Revenue Revenue School Revenue Total Revenue Appling 80,349 $ 6,746,621 $ 1,687 $ 87,369 $ 98,973 $ 188,029 Atkinson 0 $ 2,745,210 $ 686 $ 47,660 $ 40,659 $ 89,005 Bacon 18,969 $ 3,258,377 $ 815 $ 45,578 $ 47,246 $ 93,639 Baker 11,001 $ 1,425,551 $ 356 $ 10,871 $ 18,374 $ 29,601 Baldwin 5,354 $ 985,631 $ 246 $ 8,516 $ 15,839 $ 24,601 Banks 490 $ 243,370 $ 61 $ 2,185 $ 3,223 $ 5,469 Barrow 291 $ 69,590 $ 17 $ 650 $ 1,287 $ 1,954 Bartow 10,541 $ 1,617,974 $ 404 $ 12,667 $ 28,429 $ 41,500 Ben Hill 8,995 $ 3,532,924 $ 883 $ 48,260 $ 54,584 $ 103,727 Berrien 83 $ 4,073,953 $ 1,018 $ 73,331 $ 57,035 $ 131,384 Bibb 0 $ 279,005 $ 70 $ 2,791 $ 5,007 $ 7,868 Bleckley 4,474 $ 2,130,839 $ 533 $ 23,763 $ 24,505 $ 48,801 Brantley 28,247 $ 8,790,976 $ 2,198 $ 191,066 $ 114,283 $ 307,547 Brooks 8,702 $ 3,209,063 $ 802 $ 30,712 $ 43,114 $ 74,628 Bryan 4,852 $ 1,144,278 $ 286 $ 9,040 $ 17,779 $ 27,105 Bulloch 13,144 $ 4,610,332 $ 1,153 $ 48,132 $ 43,568 $ 92,853 Burke 20,223 $ 8,647,664 $ 2,162 $ 54,169 $ 110,258 $ 166,589 Butts 5,739 $ 532,582 $ 133 $ 9,274 $ 9,590 $ 18,997 Calhoun 20,274 $ 1,325,524 $ 331 $ 16,105 $ 20,461 $ 36,897 Camden 5,181,305 $ 1,448,242 $ 362 $ 16,945 $ 21,362 $ 38,669 Candler 11,435 $ 1,189,764 $ 297 $ 11,999 $ 14,694 $ 26,990 Carroll 8,826 $ 2,236,748 $ 559 $ 18,991 $ 40,173 $ 59,723 Catoosa 1,282 $ 162,174 $ 41 $ 872 $ 2,720 $ 3,

107 Table 15 Continued 2008 Timber Revenue Reported on 2009 Tax Digest Acres Assessed Value State Revenue Revenue School Revenue Total Revenue Taxation of Standing Timber Charlton 37,746 $ 11,820,823 $ 2,955 $ 200,954 $ 182,395 $ 386,304 Chatham 0 $ 476,054 $ 119 $ 5,016 $ 6,381 $ 11,516 Chattahoochee 1,093 $ 309,583 $ 77 $ 2,674 $ 5,077 $ 7,828 Chattooga 4,719 $ 795,672 $ 199 $ 6,616 $ 7,772 $ 14,587 Cherokee 2,525 $ 279,810 $ 70 $ 1,226 $ 5,162 $ 6,458 Clarke 0 $ 287,289 $ 72 $ 3,792 $ 5,746 $ 9,610 Clay 23,816 $ 2,129,565 $ 532 $ 32,214 $ 25,555 $ 58,301 Clayton 0 $ 0 $ 0 $ 0 $ 0 $ 0 Clinch 35,472 $ 18,694,755 $ 4,674 $ 204,876 $ 293,171 $ 502,721 Cobb 62 $ 7,397 $ 2 $ 50 $ 140 $ 192 Coffee 19,040 $ 7,507,592 $ 1,877 $ 58,912 $ 114,221 $ 175,010 Colquitt 11,489 $ 1,736,886 $ 434 $ 22,550 $ 14,699 $ 37,683 Columbia 8,388 $ 2,851,947 $ 713 $ 18,971 $ 48,740 $ 68,424 Cook 3,760 $ 858,329 $ 215 $ 8,210 $ 13,862 $ 22,287 Coweta 6,780 $ 1,746,800 $ 437 $ 12,170 $ 32,473 $ 45,080 Crawford 18,176 $ 3,071,635 $ 768 $ 38,500 $ 41,467 $ 80,735 Crisp 8,768 $ 726,246 $ 182 $ 7,806 $ 11,947 $ 19,935 Dade 264 $ 159,450 $ 40 $ 1,025 $ 1,980 $ 3,045 Dawson 1,054 $ 145,852 $ 36 $ 1,187 $ 1,990 $ 3,213 Decatur 26,752 $ 7,317,486 $ 1,829 $ 62,638 $ 93,005 $ 157,472 Dekalb 1,412 $ 91,018 $ 23 $ 728 $ 2,092 $ 2,843 Dodge 17,095 $ 4,276,365 $ 1,069 $ 41,695 $ 51,316 $ 94,080 Dooly 33,116 $ 2,137,632 $ 534 $ 38,242 $ 31,940 $ 70,716 Dougherty 10,356 $ 959,675 $ 240 $ 11,414 $ 17,701 $ 29,355 Douglas 551 $ 143,420 $ 36 $ 1,138 $ 2,632 $ 3,

108 Taxation of Standing Timber Table 15 Continued 2008 Timber Revenue Reported on 2009 Tax Digest Acres Assessed Value State Revenue Revenue School Revenue Total Revenue Early 10,659 $ 2,720,222 $ 680 $ 31,849 $ 40,803 $ 73,332 Echols 12,025 $ 5,046,352 $ 1,262 $ 75,695 $ 79,707 $ 156,664 Effingham 25,855 $ 7,606,621 $ 1,902 $ 64,884 $ 116,632 $ 183,418 Elbert 10,823 $ 1,513,999 $ 378 $ 14,710 $ 24,148 $ 39,236 Emanuel 65,793 $ 10,670,548 $ 2,668 $ 130,543 $ 149,388 $ 282,599 Evans 0 $ 1,782,500 $ 446 $ 14,884 $ 21,390 $ 36,720 Fannin 0 $ 0 $ 0 $ 0 $ 0 $ 0 Fayette 0 $ 83,235 $ 21 $ 532 $ 1,665 $ 2,218 Floyd 74,612 $ 2,492,227 $ 623 $ 21,849 $ 46,326 $ 68,798 Forsyth 0 $ 22,624 $ 6 $ 87 $ 348 $ 441 Franklin 427 $ 226,662 $ 57 $ 1,844 $ 3,370 $ 5,271 Fulton 2,944 $ 535,952 $ 134 $ 5,511 $ 9,380 $ 15,025 Gilmer 367 $ 201,541 $ 50 $ 1,008 $ 3,275 $ 4,333 Glascock 4,803 $ 699,322 $ 175 $ 10,063 $ 9,014 $ 19,252 Glynn 8,791 $ 3,297,768 $ 824 $ 18,708 $ 50,225 $ 69,757 Gordon 1,535 $ 771,131 $ 193 $ 6,798 $ 11,772 $ 18,763 Grady 13,036 $ 1,297,825 $ 324 $ 13,627 $ 16,742 $ 30,693 Greene 20,372 $ 5,787,337 $ 1,447 $ 28,526 $ 57,873 $ 87,846 Gwinnett 0 $ 118,880 $ 30 $ 1,401 $ 1,416 $ 2,847 Habersham 0 $ 3,283 $ 1 $ 25 $ 44 $ 70 Hall 585 $ 164,711 $ 41 $ 1,029 $ 2,705 $ 3,775 Hancock 29,145 $ 3,907,202 $ 977 $ 60,405 $ 51,528 $ 112,910 Haralson 10,200 $ 3,441,691 $ 860 $ 37,927 $ 56,203 $ 94,990 Harris 23,477 $ 4,606,158 $ 1,152 $ 28,282 $ 75,587 $ 105,021 Hart 1,746 $ 451,103 $ 113 $ 1,924 $ 6,195 $ 8,

109 Table 15 Continued 2008 Timber Revenue Reported on 2009 Tax Digest Acres Assessed Value State Revenue Revenue School Revenue Total Revenue Taxation of Standing Timber Heard 8,913 $ 1,467,975 $ 367 $ 10,188 $ 22,416 $ 32,971 Henry 0 $ 262,405 $ 66 $ 2,878 $ 5,248 $ 8,192 Houston 8,407 $ 2,377,669 $ 594 $ 24,847 $ 31,718 $ 57,159 Irwin 4,617 $ 3,615,340 $ 904 $ 44,743 $ 56,725 $ 102,372 Jackson 2,148 $ 776,025 $ 194 $ 6,769 $ 14,667 $ 21,630 Jasper 8,159 $ 2,696,020 $ 674 $ 33,862 $ 38,904 $ 73,440 Jeff Davis 16,880 $ 3,581,455 $ 895 $ 46,129 $ 45,664 $ 92,688 Jefferson 14,401 $ 3,142,352 $ 786 $ 40,065 $ 43,251 $ 84,102 Jenkins 21,984 $ 4,610,520 $ 1,153 $ 49,309 $ 59,480 $ 109,942 Johnson 13,921 $ 6,253,098 $ 1,563 $ 72,842 $ 62,700 $ 137,105 Jones 4,516 $ 1,106,538 $ 277 $ 14,750 $ 17,705 $ 32,732 Lamar 1,715 $ 501,956 $ 125 $ 4,488 $ 7,931 $ 12,544 Lanier 310,168 $ 2,165,395 $ 541 $ 30,489 $ 37,158 $ 68,188 Laurens 31,585 $ 8,439,819 $ 2,110 $ 53,171 $ 135,037 $ 190,318 Lee 6,687 $ 2,074,114 $ 519 $ 26,478 $ 31,112 $ 58,109 Liberty 48,496 $ 2,808,240 $ 702 $ 33,643 $ 43,809 $ 78,154 Lincoln 4,550 $ 2,342,781 $ 586 $ 22,725 $ 35,135 $ 58,446 Long 33,395 $ 6,950,846 $ 1,738 $ 109,198 $ 93,836 $ 204,772 Lowndes 10,129 $ 4,139,839 $ 1,035 $ 30,262 $ 60,856 $ 92,153 Lumpkin 1,852 $ 189,115 $ 47 $ 1,314 $ 2,421 $ 3,782 Macon 11,748 $ 2,516,904 $ 629 $ 26,805 $ 45,304 $ 72,738 Madison 1,991 $ 560,453 $ 140 $ 6,254 $ 9,522 $ 15,916 Marion 22,204 $ 3,277,627 $ 819 $ 21,383 $ 48,791 $ 70,993 McDuffie 7,345 $ 2,416,467 $ 604 $ 18,848 $ 41,539 $ 60,991 McIntosh 10,438 $ 3,413,175 $ 853 $ 42,631 $ 53,529 $ 97,

110 Taxation of Standing Timber Table 15 Continued 2008 Timber Revenue Reported on 2009 Tax Digest Acres Assessed Value State Revenue Revenue School Revenue Total Revenue Meriwether 18,170 $ 5,936,037 $ 1,484 $ 72,521 $ 100,319 $ 174,324 Miller 2,111 $ 865,809 $ 216 $ 17,256 $ 13,481 $ 30,953 Mitchell 21,152 $ 3,497,539 $ 874 $ 64,141 $ 45,412 $ 110,427 Monroe 71,429 $ 2,939,813 $ 735 $ 27,725 $ 40,275 $ 68,735 Montgomery 15,079 $ 3,963,256 $ 991 $ 42,985 $ 47,955 $ 91,931 Morgan 10,295 $ 2,226,318 $ 557 $ 18,207 $ 27,742 $ 46,506 Murray 3,023 $ 370,821 $ 93 $ 2,151 $ 5,748 $ 7,992 Muscogee 0 $ 31,501 $ 8 $ 375 $ 736 $ 1,119 Newton 1,846 $ 454,109 $ 114 $ 4,418 $ 8,269 $ 12,801 Oconee 1,136 $ 620,140 $ 155 $ 4,146 $ 10,232 $ 14,533 Oglethorpe 20,670 $ 4,306,860 $ 1,077 $ 33,072 $ 74,078 $ 108,227 Paulding 7,973 $ 833,997 $ 208 $ 5,546 $ 15,770 $ 21,524 Peach 4,776 $ 629,356 $ 157 $ 8,531 $ 10,699 $ 19,387 Pickens 10,632 $ 363,896 $ 91 $ 2,278 $ 5,811 $ 8,180 Pierce 12,313 $ 5,121,269 $ 1,280 $ 39,792 $ 79,380 $ 120,452 Pike 1,574 $ 606,182 $ 152 $ 6,938 $ 8,033 $ 15,123 Polk 9,465 $ 1,049,456 $ 262 $ 11,387 $ 16,036 $ 27,685 Pulaski 13,286 $ 1,726,231 $ 432 $ 23,655 $ 21,336 $ 45,423 Putnam 8,434 $ 2,085,351 $ 521 $ 11,261 $ 21,375 $ 33,157 Quitman 8,796 $ 2,315,945 $ 579 $ 28,810 $ 31,844 $ 61,233 Rabun 0 $ 0 $ 0 $ 0 $ 0 $ 0 Randolph 23,956 $ 7,984,434 $ 1,996 $ 92,580 $ 136,374 $ 230,950 Richmond 2,037 $ 1,018,320 $ 255 $ 8,298 $ 19,696 $ 28,249 Rockdale 0 $ 0 $ 0 $ 0 $ 0 $ 0 Schley 10,797 $ 3,007,754 $ 752 $ 34,950 $ 50,169 $ 85,

111 Table 15 Continued 2008 Timber Revenue Reported on 2009 Tax Digest Acres Assessed Value State Revenue Revenue School Revenue Total Revenue Taxation of Standing Timber Screven 388,555 $ 11,010,390 $ 2,753 $ 109,422 $ 143,135 $ 255,310 Seminole 2,203 $ 682,668 $ 171 $ 9,161 $ 7,858 $ 17,190 Spalding 0 $ 550,284 $ 138 $ 8,189 $ 10,345 $ 18,672 Stephens 86 $ 128,770 $ 32 $ 1,458 $ 2,369 $ 3,859 Stewart 28,342 $ 6,703,202 $ 1,676 $ 85,399 $ 83,502 $ 170,577 Sumter 1,073 $ 2,857,294 $ 714 $ 33,687 $ 50,097 $ 84,498 Talbot 7,146 $ 1,759,602 $ 440 $ 28,242 $ 23,016 $ 51,698 Taliaferro 10,338 $ 3,054,469 $ 764 $ 65,274 $ 54,980 $ 121,018 Tattnall 14,867 $ 5,638,371 $ 1,410 $ 73,321 $ 65,050 $ 139,781 Taylor 10,418 $ 2,302,630 $ 576 $ 18,836 $ 27,816 $ 47,228 Telfair 11,325 $ 6,436,244 $ 1,609 $ 84,952 $ 102,916 $ 189,477 Terrell 6,447 $ 38,664 $ 10 $ 572 $ 637 $ 1,219 Thomas 47,925 $ 4,172,103 $ 1,043 $ 23,354 $ 50,749 $ 75,146 Tift 7,802 $ 2,667,573 $ 667 $ 27,716 $ 39,918 $ 68,301 Toombs 123 $ 2,526,484 $ 632 $ 24,251 $ 28,909 $ 53,792 Towns 0 $ 0 $ 0 $ 0 $ 0 $ 0 Treutlen 6,692 $ 2,047,782 $ 512 $ 25,304 $ 24,573 $ 50,389 Troup 10,232 $ 3,137,103 $ 784 $ 33,128 $ 59,134 $ 93,046 Turner 3,710 $ 1,645,278 $ 411 $ 26,356 $ 23,034 $ 49,801 Twiggs 20,884 $ 5,096,907 $ 1,274 $ 74,415 $ 79,512 $ 155,201 Union 548 $ 144,300 $ 36 $ 713 $ 1,356 $ 2,105 Upson 11,305 $ 3,042,045 $ 761 $ 38,695 $ 43,501 $ 82,957 Walker 2,892 $ 835,610 $ 209 $ 3,692 $ 14,543 $ 18,444 Walton 2,820 $ 1,344,645 $ 336 $ 14,632 $ 24,540 $ 39,508 Ware 0 $ 7,577,253 $ 1,894 $ 125,396 $ 114,000 $ 241,

112 Taxation of Standing Timber Table 15 Continued 2008 Timber Revenue Reported on 2009 Tax Digest Acres Assessed Value State Revenue Revenue School Revenue Total Revenue Warren 9,781 $ 2,468,988 $ 617 $ 30,245 $ 40,491 $ 71,353 Washington 51,652 $ 5,311,378 $ 1,328 $ 43,553 $ 79,256 $ 124,137 Wayne 8,794 $ 10,613,073 $ 2,653 $ 137,652 $ 175,116 $ 315,421 Webster 16,161 $ 3,786,838 $ 947 $ 41,212 $ 56,378 $ 98,537 Wheeler 7,130 $ 3,472,704 $ 868 $ 56,831 $ 53,827 $ 111,526 White 120 $ 17,901 $ 4 $ 165 $ 262 $ 431 Whitfield 2,878 $ 1,822,033 $ 456 $ 9,221 $ 26,886 $ 36,563 Wilcox 15,223 $ 3,321,744 $ 830 $ 60,622 $ 50,192 $ 111,644 Wilkes 475,067 $ 12,326,044 $ 3,082 $ 106,612 $ 206,461 $ 316,155 Wilkinson 29,476 $ 7,934,534 $ 1,984 $ 98,706 $ 155,993 $ 256,683 Worth 24,308 $ 4,195,523 $ 1,049 $ 43,054 $ 59,786 $ 103,889 Total 8,155,727 $ 440,697,520 $ 110,177 $ 5,024,793 $ 6,495,729 $ 11,630,

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