Georgia Department of Revenue
Local Government Services DivisionEllen Mills, Director
Georgia Certification Program Public Utility Digest Compliance Distributions TAVT
1
Georgia Department of Revenue
2
Georgia Certification Program
Online Continuing Education Education Steering Committee CAVEAT Short Course New Tax Commissioners
Georgia Department of Revenue
8 Hrs: (July 1)
Board of Equalization Annual Update
Online Continuing Education Credit
3
4 hrs each: (July 1)
County Hearing Officer Appeals
Specialized Assessments
Exempt Property
IAAO171 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 & 859 - GIS
Georgia Department of Revenue
4
GDOR-GAAO Education Steering Committee
2017-2018 Training Schedule:
Centralize class locations based on GIS analysis
Cluster class offerings
Georgia Department of Revenue
5
2016 CAVEATUGA Center for Continuing Education
May 17, 18, 19
Legislation Court CasesBTA AutonomyAgriculture in GABig Box Dark StoresAppeals ProcedureIncome ApproachEthicsGIS
Georgia Department of Revenue
2016 SHORT COURSEMacon Convention Center
November 7 - 11
6
Georgia Department of Revenue
New Tax Commissioner Training (44-65)
December 12-16, 2016
40 hours
UGA Continuing Ed Center
7
Georgia Department of Revenue
Pending Appeals 2016 Digest Windstream
8
Public Utility Section
Georgia Department of Revenue
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)US Air (2014, 2015)
9
Public Utility Appeals
Georgia Department of Revenue
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
2016 Public Utility Digest
Georgia Department of Revenue
Asking AG for advice regarding whether the assets owned by the REIT should be centrally assessed.
11
Windstream deed transfers?
Georgia Department of Revenue
Digest Compliance Section
12
Regulations & Forms Digest Submission Digest Reviews,
Audits, PRBs
Georgia Department of Revenue
13
HB202 - Regulations
Georgia Department of Revenue
14
HB202 - Forms
Georgia Department of Revenue
15
Current Use Table of Value - Regulations
Georgia Department of Revenue
16
Georgia Department of Revenue
17
Georgia Department of Revenue
2016 Digest Submission
18
Board of Assessors must submit digest to county tax commissioner by July 15thCounty tax commissioner must submit digest for approval to Revenue Commissioner by September 1st
OCGA 48-5-205
Georgia Department of Revenue
19
Georgia Department of Revenue
CONSOLIDATION SHEETS
Although, the 2016 state levy will be zero, each county must provide a State Consolidation Sheetwith appropriate state exemptions.
20
Georgia Department of Revenue
House Bill 202 Section 7Five Year History and Current Digest PublicationOCGA 48-5-32 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 authoritys website
21
Georgia Department of Revenue
22
Georgia Department of Revenue
Notice of Tax IncreaseOCGA 48-5-32.1
23
Georgia Department of Revenue
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
House Bill 202 Section 15Amending Appeal Code OCGA 48-5-311
Appeal Final Decision to Tax Commissioner
24
Georgia Department of Revenue
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 60th day of final determination of valueshould include interest at 1% per month not subject to $150 and $5,000 limit
House Bill 202 Section 15Amending Appeal Code OCGA 48-5-311
Interest Refund Owed to Taxpayer
25
Georgia Department of Revenue
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 dateuntil bill is paid in full
House Bill 202 Section 15Amending Appeal Code OCGA 48-5-311
Interest Additional Tax Due
26
Georgia Department of Revenue
Digest Review, Audits, Performance Review
27
2016 PRB Spalding County Hart County
Digest Review 2014 sales ratio
study indicated nearly perfect compliance
2015 sales ratio study includes adjusted sales
FLPA Audits DOAA performance audit of GDOR FLPA Audits currently underway 2016 Regulations in the works
Georgia Department of Revenue
28
Funds collected by GDOR distributed to Locals:
MonthlySales Tax $400 million
AnnualE-911 Prepaid Wireless Fee $15 million IRP Alternate Ad Valorem Tax $16 million Forest Land Assistance Grants $30 million
Distributions Section
Georgia Department of Revenue
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)
2nd LOST for Muscogee2nd LOST for Towns
29
http://www.bing.com/images/search?q=image+of+point+of+sale&id=4885B07CB66155D136AF92D7C008E32261FDF56A&FORM=IQFRBAhttp://www.bing.com/images/search?q=image+of+point+of+sale&id=4885B07CB66155D136AF92D7C008E32261FDF56A&FORM=IQFRBA
Georgia Department of Revenue
Local Option Sales Tax (LOST)
Authority: O.C.G.A. 48-8-80 through 48-8-96
Purpose: County and qualifying municipalities share tax revenues to fund services
Distribution: Based on Certificates of Distribution signed by county and cities
147 counties impose a LOST (October 2015)30
PresenterPresentation NotesAuthority: new section 48-8-96 adds certain Consolidated Governments ability to increase rate 1% to 2%
Purpose: from 48-8-89(a)(2)
Distribution: from 48-8-89(b); -dollars distributed to county and cities based on such certificates-can re-negotiate certificates at any time, but must be re-negotiated every 10 years (census)
7 Other counties impose a Constitutional education sales tax that is permanent; these are counted as if they had a LOST, plus Towns 2nd LOST for a total of 154 counties.
Georgia Department of Revenue
LOST: Qualifying Municipalities O.C.G.A. 48-8-80
Must impose a tax and provide at least three of the following services:Water SewageGarbage collection Police Fire Library
31
Georgia Department of Revenue
Homestead Option Sales Tax(HOST)
Authority: O.C.G.A. 48-8-100 through 48-8-109
Purpose: to fund county services equal to revenues lost due to homestead exemptions and for capital outlay projects
Distribution: county only
2 counties impose HOSTImposed until voted to cease
32
PresenterPresentation NotesCant impose HOST if county already has a LOST per 48-8-102(e)
DeKalb and Rockdale only 2 counties
First imposed July 1997
Georgia Department of Revenue
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 taxImposed until voted to cease
33
PresenterPresentation NotesCant impose HOST if county already has a LOST per 48-8-102(e)
DeKalb and Rockdale only 2 counties
First imposed July 1997
Georgia Department of Revenue
Special Purpose Local Option Sales Tax (SPLOST)
Authority: O.C.G.A. 48-8-110 through 48-8-124
Purpose: to fund capital outlay projects
Distribution: county only
152 counties impose a SPLOST (October 2015)Imposed for up to 6 years
34
PresenterPresentation NotesPurpose: capital projects to include road, street and bridge projects (HB 709)
Imposition of 5 years generally, but can be 6 years under conditions
To continue, county must hold referendum more than 80 days prior to end of tax imposition. Since county can only hold referendums on about 3 or 4 dates during the year, county must plan these more than 1 year from tax ceasing.
Georgia Department of Revenue
Authority: O.C.G.A. 48-8-240 through 48-8-256
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 maximumdollar amount, whichever occurs first
Transportation Special Purpose Local Option Sales Tax (TSPLOST)
35
PresenterPresentation NotesDistribution: 48-8-249: (b)The commission shall delegate the management of the budget, schedule, execution, and delivery of the projects contained in the approved investment list as follows:(1)The commission shall contract with the Department of Transportation for all transportation projects except bus and rail mass transit systems and passenger rail in any special district the boundaries of which are not wholly contained within a single MPO; and(2)The commission shall contract with the Georgia Regional Transportation Authority only for projects that are bus and rail mass transit systems and passenger rail within any special district the boundaries of which are wholly contained within a single MPO.
Georgia Department of Revenue
Authority: O.C.G.A. 46-5-121 and 46-5-134.2
Purpose: Provide for imposition, collection and distribution of prepaid 9-1-1 charges
Distribution: Based on population (2012 - first distribution)
156 counties and 22 cities receive distribution (Oct 2015)About $17 million distributed to local governments
Prepaid Wireless 911 Fees
36
PresenterPresentation NotesCharlton, Crawford and Johnson counties not currently participating
Georgia Department of Revenue
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
Prepaid Wireless E-911 Fees: Imposing the Fee
37
PresenterPresentation NotesCharlton, Crawford and Johnson counties not currently participating
Georgia Department of Revenue
Authority: O.C.G.A. 48-5A-1 through 3
Purpose: Assistance grant to offset revenue loss from forest land conservation use valuation
Distribution: Annual
About $30 million distributed to local governments
Forest Land Assistance Grants (FLAG)
38
Georgia Department of Revenue
Authority: O.C.G.A. 40-2-156
Purpose: Provide for imposition, collection, and distribution of AAVT on commercial trucks registered under the International Registration Plan (IRP)
Distribution: Based on benchmark and vehicle ratio formula detailed in statute
About $15 million distributed to local governments
Alternative Ad Valorem Tax
39
PresenterPresentation NotesCharlton, Crawford and Johnson counties not currently participating
Georgia Department of Revenue
Alternative Ad Valorem Tax (AAVT)
SB82 Amended OCGA 40-2-152 by providing for a new distribution formula for AAVT (Alternative Ad Valorem Tax) proceeds collected by DOR on IRP vehicles.
2015 collections: $15,344,871.011% Admin Fee to State
($153,448.56)
40
Georgia Department of Revenue
First distribution August 1, 2015
AAVT distributed based on the qualified 2013 benchmark ad valorem tax ($9,132,170.06) for IRP vehicles
Year 2015 100% Year 2016 80%Year 2017 60%Year 2018 40%Year 2019 20%
AAVT: Benchmark Formula
41
Georgia Department of Revenue
42
Georgia Department of Revenue
Tag registration, title application, tax collection, accounting, and disbursement functions are managed through the
GA Registration and Title Information System (GRATIS)
Motor Vehicle Title Ad Valorem Tax Georgia Registration and Title Information System (GRATIS)
43
Georgia Department of Revenue
TAVT: Pay Tax at County Tax Commissioners 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
Georgia Department of Revenue
TAVT: Distribution
45
Chart1
57
3
13.333
13.333
13.333
Distribution
Sheet1
Distribution
State57
Local - Ad Valorem True-Up3
Board of Education13.333
Local Government - LOST13.333
Local Government - SPLOST13.333
To resize chart data range, drag lower right corner of range.
0
Georgia Department of Revenue
TAVT: Target Amounts
State Target Amount Adjusts the Tax Rate being charged
Local Target Amount Adjusts how the Tax Split is calculated
46
Georgia Department of Revenue
TAVT: Tax Rates and Tax SplitTax Year Tax Rate State % Local %
2013 6.5% 57% 43%
2014 6.75 55% 45%
2015 7% 55% 45%
2016* 7% 53.5% 46.5%
2017* 7%
2018* 7%
2019* ?
2020* ?
2021* ?
2022 forward* ?47
Georgia Department of Revenue
TAVT: Local Target Amount
48
Georgia Department of Revenue
TAVT State Target Amount
49
Georgia Department of Revenue
TAVT: Tax Rates and Tax SplitTax Year Tax Rate State % Local %
2013 6.5% 57% 43%
2014 6.75 55% 45%
2015 7% 55% 45%
2016* 7% 59.45% 40.55%
2017* 7%
2018* 7%
2019* ?
2020* ?
2021* ?
2022 forward* ?50
Georgia Department of Revenue
Thank-you!
51
Slide Number 1Slide Number 2Online Continuing Education CreditSlide Number 4Slide Number 52016 SHORT COURSEMacon Convention CenterNovember 7 - 11New Tax Commissioner Training (44-65)Slide Number 8Slide Number 9Slide Number 10Slide Number 11Digest Compliance SectionSlide Number 13Slide Number 14Slide Number 15Slide Number 16Slide Number 172016 Digest SubmissionSlide Number 19 CONSOLIDATION SHEETSHouse Bill 202 Section 7 Five Year History and Current Digest PublicationSlide Number 22Notice of Tax IncreaseOCGA 48-5-32.1House Bill 202 Section 15Amending Appeal Code OCGA 48-5-311Appeal Final Decision to Tax CommissionerHouse Bill 202 Section 15Amending Appeal Code OCGA 48-5-311Interest Refund Owed to TaxpayerHouse Bill 202 Section 15Amending Appeal Code OCGA 48-5-311Interest Additional Tax DueDigest Review, Audits, Performance ReviewDistributions SectionSales Tax: Relevant to Local GovernmentsLocal Option Sales Tax (LOST)LOST: Qualifying Municipalities O.C.G.A. 48-8-80Homestead Option Sales Tax (HOST)Rapid Transit Sales Tax (MARTA)Special Purpose Local Option Sales Tax (SPLOST)Transportation Special Purpose Local Option Sales Tax (TSPLOST)Prepaid Wireless 911 FeesPrepaid Wireless E-911 Fees: Imposing the FeeForest Land Assistance Grants (FLAG)Alternative Ad Valorem TaxAlternative Ad Valorem Tax (AAVT)AAVT: Benchmark FormulaSlide Number 42Tag registration, title application, tax collection, accounting, and disbursement functions are managed through the GA Registration and Title Information System (GRATIS)TAVT: Pay Tax at County Tax Commissioners OfficeTAVT: DistributionTAVT: Target AmountsTAVT: Tax Rates and Tax SplitTAVT: Local Target AmountTAVT State Target AmountTAVT: Tax Rates and Tax SplitThank-you!