~Ipnn <!Countp ffice of \!tax <!Commissioner

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1 J.L. 'Jeff' Chapman Commissioner ~Ipnn <!Countp ffice of \!tax <!Commissioner 1725 Reynolds Street Brunswick, Georgia (912) Alberta Randolph Chief Deputy Memo Date: May 31, 2017 To: Finance Committee From: ~eff Chapman, Glynn County Tax Commissioner ~i. L f c:re: Refund of interest paid on Bill# (JACK M POWELL) Mr. Jack M. Powell is requesting that the interest and penalties of $ paid on the above mentioned bill be refunded. Mr. Powell purchased his property on December 13, 2014 and came in to file his homestead on September 30, The tax commissioner's department updated the records to reflect this new homestead; however, the address was not changed in the system until 5/30/17. The tax bills were being mailed to his former address but his 2015 and his 2016 taxes were paid on time. During the time of billing and the 30day notices being mailed out Mr. Jack Powell's wife was going through medical issues that resulted in her death. The tax commissioner's office was not negligent in the collection of the property taxes; however, in light of the circumstances surrounding this, we concur with Mr. Powell's request. jchapman@glynncounty-ga.gov Fax: (912)

2 I Jack M. Powell am requesting the interest and penalties of $2, to be refunded to me. I brought my property 110 Biltmore on December 13, 2014 and since that time I have had no notification of owing any taxes until I received a call May 19th. I promptly paid the taxes due on May 22, June 24th, 2015 was when I changed my residence. I was unaware that the Tax Commissioner's office had not changed my address even after my purchasing my tags.

3 Class Nbhd Zoning2 Tax Code FY Summary Record Card generated on 5/22/ :15:37 AM by Agnes Hunter COUNTY OF GLYNN Tax Map # Parcel Id BILTMORE, ST SIMONS ISLAND SFR Single Family Res. 494B Island Club Golf Course PDG PDG 04 District JACK M POWELL GREEN LINKS DR TAMPA FL L MB Property Type Zoning Zoning3 Method Use Appr. Page 1 1 Residential PDG PDG PDG PDG CAM.A. $614,900 Tax Exemptions Exempt No L2 L3 L5 S1-CoMO S1-Sch S1-St Exempt Desc L2 Automatic Local L3 > 62 Yrs, Income >$2 L5 Freeze S1 - County M&O S1 - School M&O S1 - State of Georgia Start Date 1/1/2016 1/1/2016 End Date Amount $8,000 $8,000 $0 $2,000 $2,000 $2,000 Tax Rate Net Amount $62.74 $62.74 $0.00 $15.69 $32.31 $0.00 User Added Fields TX_EXEMPTIONS L2 Automatic Local Acreage Disapproval Reason Amt used for Busines Recorded: Book Approved Lien Amount Lien on Property Length Purchased from Serial# Do Not Print Notice Purchase Price Conserve Use -Adjust L3 > 62 Yrs, Income >$20K L5 Freeze S1 - County M&O S1 - School M&O S1 - State of Georgia Reviewed By Base Used for Bus.? Page Not Approved To Whom Payable How Lien Payable? Make Address Width Date of Purchase Property Rented? Conserve Use-Adjust Review Date Base Year for Kind of Business Kind of Deed or Conv Hmstd Qualifying Con Kind of Lien Lien Payable Address Model MH Purchase Date MH Year From Whom What part Rented? Conserve Use - Adj us Tax Assessment Land $108,360 CURRENT YEAR INFO 2017 Improvements $137,600 Total $245,960 Tax Rate True Taxes $6, Total Taxes $5, Land $108,360 Improvements $137,600 PRIOR YEAR INFO 2016 Total $245,960 Total Taxes $5, User Added Fields TX_RE_ASSESSMENT APPEAL_ VALUE Homestead Flag MH Decal Number Orig Appraised lmpr Owner Address Entry Source PRT OWN Timber First Quarter Timber Fourth Quarte Appeal Type -1 County Decal Last I Mobile Home Decal Ye Orig Appraised Land 216 HIDEAWAYTRL Owner City m f martin iii, attorney Owner State -1 RETURN VALUE Timber Second Quarte Return HIGHLANDS NC Base Override MH Decal Date Issued MH Digest Status ORIGMA_ TTLVAL Owner Name Owner ZIP Return Filed Timber Third Quarter UNDER_ APPEAL JAINE S SHUMATE 28741

4 PL-66?" ~ATION FOR HOMESTEAD TAX EXEMPTION Name ~= Address No. 'Ack "CY\-\)01\::~--)\ ; \ \ "D '"B \ \- ~ {'U ( C...., To the Tax Receiver of Commissioner of GLYNN County, Georgia In accordance with the Provisions of the State Constitution and Laws authorized Homestead Exemption not to exceed $2, in value I hereby make application for Tax Exemption on the following described property. NUMBER OF LAND LOT NO. STREET OR ROAD MARKET VALUE ARC ES NUMBER DISTRICT LAND AND BLDGS SSI CLUB PHS 5 $614,900 SIZE LOT NO. AND NAME OF STREET KIND OF HOUSE NO.ROOMS OWNERS D.O.B llobjltmore FR 7 On le/ I /~uf { My Primary Residence is /10 13 i llmor.e-.. q I I i J ;i. J- ;ij Date of Purchase. ' f '._, 1 From Whom Kind of deed or conveyance Recorded : Book Page Purchase Price Land and all improvements to date $ Is there a lien of any kind against this property? (l-'""-... What kind? Amount oflien $ How payable? To Whom Payable ls any part of the above proerty rented? Address nu Whatpart? Is any part of the above property used for business purposes? i\~ Howmuch? What kind of business? Are You in Military Service? r. 'J..J. /j --{:_ -..._, \. ' ~\._J AFFIDAVIT OF HOMESTEAD EXEMPTION I, the undersigned, do solemnly swear that the statements made in support of this application are true and correct, that I am the bona fide owner of this property described in this application, that I actually occupied same one on January 1 of the year for which application is made, that I am an eligable applicant for the homestead exemption applied for, qualifying or meeting the conditions named in_paragraph of the definition of the word "applicant" appearing on the back hereof, and that no transaction has been had in co\!~tr:jith. a,lother-for the purpose of obtaining a homestead exemption contrary to law. Sworn to and subscribed to before me, this ~ (_} f ( ). APPLIED FOR HOMES~ 4 19ffiMPTION IN TIIE AMOUNT OF $ ', )5;, ' A) ~?4 r Homestead aimant L- '.. PL Definitions. As used in this part, the term : Jl,,.i Tax Receiver or Commissioner Approval by : Board 9fTax Assessors (1) "Applicant" means: (A) A married individual living with his spouse; (B) An individual who is unmarried but who permanently maintains a home for the benefit of one or more other individuals who are related to such individual or dependent wholly or partially upon such individual for support; (C) An individual who is widowed having one or more children and maintaining a home occupied by himself and the child or children; (D) A divorced individual living in a bona fide state of separation and having legal custody of one or more children, when the divorced individual owns and maintains a home for the child or children; or (E) An individual who is unmarried or is widowed and who pennanently maintains a home owned and occupied by himself. As provided in 0.C.G.A The homestead of each resident of this state actually occupied by the owner as a residence and homestead shall be exempted from all ad valorem taxation for state, county and school purposes except taxes levied by municipalities for school purposes except to pay interest on and to retire bonded indebtedness for as long as the residence and homestead is actually occupied by the owner primarily as a residence and homestead. The exemption shall not exceed $2, of the value of the homestead. Should the owner ofa dwelling house on a farm who is already entitled to a homestead exemption participate in the program of rural housing and obtain a new house under contract with the local housing authority, he shall be entitled to receive the same homestead exemption as allowed before making the contract. Exempt as otherwise specifically provided by law, the value of all homestead property in excess of $2, shall remain subject to taxation. The exemption shall be returned and claimed in the manner prescribed by law. This exemption shall not apply to taxes levied by municipalies. lf THIS APPLICATION IS DENIED, THE APPLICANT MAY APPEAL. SUCH APPEAL SHALL BE MADE IN THE MANNER THAT OTHER PROPERTY TAX APPEALS ARE MADE PURSUANT TO CODE SECTION

5 I: Access S~mmary Qetail b[otes (i "Tax ).lap# (' Linked to Tax :-.lap# I (' Parcels Linked to Ta."t Map# L Filters [ Year Sub System j (' JACK).! POWELL ( Linked to JACK.ll POWELL 17 Active AIR r Hide zero balance Late Charges. - I As of Date LJ 17 Display I 16/15/ Keep Setting Cycle. Code I Kumber Billed justed Bill 'enalty Interest Fee!iefunded j ustment Paid alance Due te Charges otal Due lar Code Real Prope $5, , $0.00 S0.00 $0.00 l Rea1Prope $6, $6, $ S0.00 l Real Prope S6,00L5.3 a a, oo SS, ~0.00 sooo W Real Prope , , $0.00 S0.00 S0.00 l Real Prope S~, 28~. 23 t - Real Propel $5, j 35, S0.00 S0.00 S $5, S0.00 S0.00 S0.00 l Real Prope $5, $5, $0.00 S0.00 Real Prope SS, , S0.00 S0.00 Real Prope , Sl, $8, S0.00 S0.00 S0.00 TX Real Prope , $8, $0.00 S0.00 $0.00 Real Prope , , S0.00 S0.00 S0.00 Real P_rope! $6, $6, S0.00 S0.00 $0.00 Real Prope , (32,979.94) $2, $5, S S0.00 Real Prope , , S0.00 S0.00 Real Prope , $3, S S0.00 t)4q 1 l)_...,n41,. 1)1 C)()l;QSl q':l '7~ A ;:;~ qn nn.,,, Ost q1'" '71': 12earch ~t

6 ADDRESS CHANGE FORM.CHANGES WILL BE MADE ONLY TO THE ACCOUNTS LISTED BELOW. ACCOUNT # (S) TO BE CHANGED : BILTMORE j TAXPAYERS NAME OR COMPANY NAME OF ACCOUNTS TO BE CHANGED: JACK M POWELL PREVIOUS MAILING ADDRESS : GREEN LINKS DR TAMPA FL NEW MAILING ADDRESS : 0 B 1 l±mor-e 3 IS 2-L SIGNATURE OF PERSON AUTHORIZING CHANGE DEPARTMENT RECEIVG I EQUESTING CHANGE DATE shoh1 I Page I of I

7 . I S!!_mmery Access -- (i Tax :\lap# U4-062S2 I Linked to Tax :\lap # Qetail b!otes r JACK :\1 PO\\'ELL (' Linked to JACK:\! PO\''ELL Pas I I Parcels Linked to Tax :\lap # Filters Year Sub System I - - P" Active AIR r Hide zero balance I r Late Charges As of Date p- Display 5-/1_0_/2_0_1_7 p- Keep Betting l Number I Billed I justed Bill I 'enalty I Interest I Fee I tefunded jjumnent I Paid I alance Due I 1te Charges I otal Due I l To 1st Due 1 lar Code , , S S0.00 l , , S0.00 S , il, , ~8, SS, l $5, , S0.00 S0.00 l , , $0.00 S l , , S0.00 S0.00 S0.00 l , , S0.00 S0.00 l $8, , S0.00 S , , , S , , S , , , , , (32,979.94) ~2, , S0.00 S , , S0.00 S , , S0.00 S C)O;;ai;i.;,; '110 i;i,f ~;;1 01:! ~1~t) 7~ ~~ 7SU ;:;~ <tom onnn C!OOO,:;;1.,n- 134, ~ n, oo ~2, , $8, S8,195.90!,... ( _2uery ~arch