Local Government Services Division Ellen Mills, Director

Transcription

1 Local Government Services Division Ellen Mills, Director Georgia Certification Program Public Utility Digest Compliance Distributions TAVT 1

2 Georgia Certification Program Online Continuing Education Education Steering Committee CAVEAT Short Course New Tax Commissioners 2

3 Online Continuing Education Credit 8 Hrs: (July 1) Board of Equalization Annual Update 4 hrs each: (July 1) County Hearing Officer Appeals Specialized Assessments Exempt Property IAAO 171 Standards (7) 452 Ratio Study (18.5) 801 Site Analysis (10) 802 Cost (10) 803 Sales Comp. (10) 804 Income (10) 805 Residential (10) 808 Mathematics (15) 810 Real Property (15) 811, 812 & GIS 3

4 GDOR-GAAO Education Steering Committee Training Schedule: Centralize class locations based on GIS analysis Cluster class offerings 4

5 2016 CAVEAT UGA Center for Continuing Education May 17, 18, 19 Legislation Court Cases BTA Autonomy Agriculture in GA Big Box Dark Stores Appeals Procedure Income Approach Ethics GIS 5

6 2016 SHORT COURSE Macon Convention Center November

7 New Tax Commissioner Training (44-65) December 12-16, hours UGA Continuing Ed Center 7

8 Public Utility Section Pending Appeals 2016 Digest Windstream 8

9 Bellsouth Telecommunications (2012, 2013, 2014, 2015) C-Beyond (2015) CSX Railroad (2015) Air Tran (2014) Express Jet (2014, 2015) American (2014, 2015) Envoy Air (2014, 2015) Public Utility Appeals US Air (2014, 2015) 9

10 2016 Public Utility Digest Returns due March 1 extensions granted April 1 Return entry and review Proposed Valuations Presentation to State Board of Equalization Digest due to counties August 1 10

11 Windstream deed transfers? Asking AG for advice regarding whether the assets owned by the REIT should be centrally assessed. 11

12 Digest Compliance Section Regulations & Forms Digest Submission Digest Reviews, Audits, PRB s 12

13 HB202 - Regulations 13

14 HB202 - Forms 14

15 Current Use Table of Value - Regulations 15

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18 2016 Digest Submission Board of Assessors must submit digest to county tax commissioner by July 15th County tax commissioner must submit digest for approval to Revenue Commissioner by September 1 st OCGA

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20 Although, the 2016 state levy will be zero, each county must provide a State Consolidation Sheet with appropriate state exemptions. CONSOLIDATION SHEETS 20

21 House Bill 202 Section 7 Five Year History and Current Digest Publication OCGA publication of Current Digest and Five Year History shortened from two weeks to one week prior to meeting. Also requires that advertisement be posted on authority s website 21

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23 Notice of Tax Increase OCGA

24 House Bill 202 Section 15 Amending Appeal Code OCGA Appeal Final Decision to Tax Commissioner Within 10 days of expiration of the 30 day appeal period to superior court the board of tax assessors shall forward final determination of value to the tax commissioner 24

25 House Bill 202 Section 15 Amending Appeal Code OCGA Interest Refund Owed to Taxpayer At final billing, if refund owed to taxpayer Interest calculated from the due date or date paid, whichever later, through the date on which the final determination of value is made subject to the $150 and $5,000 limits for homestead and non-homestead property Any refund paid after 60 th day of final determination of value should include interest at 1% per month not subject to $150 and $5,000 limit 25

26 House Bill 202 Section 15 Amending Appeal Code OCGA Interest Additional Tax Due At Final billing, if additional tax due from taxpayer taxpayer is given 60 days from date of postmark to pay additional tax due without any interest added Once 60 day payment period is expired bill is considered past due and interest accrues at 1% a month from original billing due date until bill is paid in full 26

27 Digest Review, Audits, Performance Review Digest Review 2014 sales ratio study indicated nearly perfect compliance 2015 sales ratio study includes adjusted sales 2016 PRB Spalding County Hart County FLPA Audits DOAA performance audit of GDOR FLPA Audits currently underway 2016 Regulations in the works 27

28 Distributions Section Funds collected by GDOR distributed to Locals: Monthly Sales Tax $400 million Annual E-911 Prepaid Wireless Fee $15 million IRP Alternate Ad Valorem Tax $16 million Forest Land Assistance Grants $30 million 28

29 Sales Tax: Relevant to Local Governments L Local Option Sales Tax (LOST) H Homestead Option Sales Tax (HOST) M Rapid Transit Sales Tax (MARTA) S Special Purpose Local Option Sales Tax (SPLOST) T Transportation (TSPLOST) E Education Local Option Sales Tax (ELOST) O Other: Municipal Local Option Sales Tax (MOST) 2 nd LOST for Muscogee 2 nd LOST for Towns 29

30 Local Option Sales Tax (LOST) Authority: O.C.G.A through Purpose: Distribution: County and qualifying municipalities share tax revenues to fund services Based on Certificates of Distribution signed by county and cities 147 counties impose a LOST (October 2015) 30

31 LOST: Qualifying Municipalities O.C.G.A Must impose a tax and provide at least three of the following services: Water Sewage Garbage collection Police Fire Library 31

32 Homestead Option Sales Tax (HOST) Authority: O.C.G.A through Purpose: to fund county services equal to revenues lost due to homestead exemptions and for capital outlay projects Distribution: county only 2 counties impose HOST Imposed until voted to cease 32

33 Rapid Transit Sales Tax (MARTA) Authority: Georgia Laws, 1964, page 1008, continuation of amendment under Article XI, Section I, Paragraph IV(d) of the Georgia Constitution Purpose: to fund rapid transit Distribution: MARTA only 3 counties impose MARTA tax Imposed until voted to cease 33

34 Special Purpose Local Option Sales Tax (SPLOST) Authority: O.C.G.A through Purpose: to fund capital outlay projects Distribution: county only 152 counties impose a SPLOST (October 2015) Imposed for up to 6 years 34

35 Transportation Special Purpose Local Option Sales Tax (TSPLOST) Authority: O.C.G.A through Purpose: Fund regional/local transportation projects Distribution: Georgia State Financing and Investment Commission (began January 2013) 46 counties impose TSPLOST (3 regions) Imposed for 10 years or until maximum dollar amount, whichever occurs first 35

36 Prepaid Wireless 911 Fees Authority: O.C.G.A and Purpose: Distribution: Provide for imposition, collection and distribution of prepaid charges Based on population ( first distribution) 156 counties and 22 cities receive distribution (Oct 2015) About $17 million distributed to local governments 36

37 Prepaid Wireless E-911 Fees: Imposing the Fee Distribution only to those counties and cities that: Operate a public safety answering point Impose by ordinance or resolution a prepaid wireless charge of 75 cents per transaction File a copy of ordinance or resolution with the Department of Revenue, Office of Legal Affairs and Tax Policy 37

38 Forest Land Assistance Grants (FLAG) Authority: O.C.G.A. 48-5A-1 through 3 Purpose: Distribution: Assistance grant to offset revenue loss from forest land conservation use valuation Annual About $30 million distributed to local governments 38

39 Alternative Ad Valorem Tax Authority: O.C.G.A Purpose: Distribution: Provide for imposition, collection, and distribution of AAVT on commercial trucks registered under the International Registration Plan (IRP) Based on benchmark and vehicle ratio formula detailed in statute About $15 million distributed to local governments 39

40 Alternative Ad Valorem Tax (AAVT) SB82 Amended OCGA by providing for a new distribution formula for AAVT (Alternative Ad Valorem Tax) proceeds collected by DOR on IRP vehicles collections: $15,344, % Admin Fee to State ($153,448.56) 40

41 AAVT: Benchmark Formula First distribution August 1, 2015 AAVT distributed based on the qualified 2013 benchmark ad valorem tax ($9,132,170.06) for IRP vehicles Year % Year % Year % Year % Year % 41

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43 Motor Vehicle Title Ad Valorem Tax Georgia Registration and Title Information System (GRATIS) Tag registration, title application, tax collection, accounting, and disbursement functions are managed through the GA Registration and Title Information System (GRATIS) 43

44 TAVT: Pay Tax at County Tax Commissioner s Office A motor vehicle purchaser must make title application and pay TAVT to their home county of registration Apply for title and pay TAVT (7%) Pay title application fee ($18) Pay registration renewal fee ($20) 44

45 TAVT: Distribution 45

46 TAVT: Target Amounts State Target Amount Adjusts the Tax Rate being charged Local Target Amount Adjusts how the Tax Split is calculated 46

47 TAVT: Tax Rates and Tax Split Tax Year Tax Rate State % Local % % 57% 43% % 45% % 55% 45% 2016* 7% 53.5% 46.5% 2017* 7% 2018* 7% 2019*? 2020*? 2021*? 2022 forward*? 47

48 TAVT: Local Target Amount 48

49 TAVT State Target Amount 49

50 TAVT: Tax Rates and Tax Split Tax Year Tax Rate State % Local % % 57% 43% % 45% % 55% 45% 2016* 7% 59.45% 40.55% 2017* 7% 2018* 7% 2019*? 2020*? 2021*? 2022 forward*? 50

51 Thank-you! 51