Board of Tax Assessors
The five-member Tattnall County Board of Tax Assessors is responsible for determining taxability: the appraisal, assessment and the equalization of all assessments within the county. The members are appointed by the county commissioners for fixed terms, serve voluntarily and operate autonomously. The board hires a chief appraiser to administer the functions of property appraisal and assessment administration.
The tax assessors notify taxpayers when changes are made to the value of the property; they receive and review all appeals filed; and they ensure that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer.
It is the duty of the county board of tax assessors to:
- Value Property - Assure that all personal property and all real property have been returned for taxation at the proper valuation
- Examine Returns - Examine the returns of real and personal property to determine if property has been omitted from the return or the valuation returned represents the fair market value of the property
- Correct Returns - Correct returns and assess the property at fair market value
- Send Notice - Give written notice to the taxpayer of changes in the return
Property tax returns must be filed with the Tattnall County Board of Tax Assessors between January 1 and April 1 of each year. The taxpayer may elect not to file a property tax return if there have been no changes that would affect the value of their property from the previous year.
The deadline for filing a homestead exemption in Tattnall County is April 1. Application for homestead exemption is made with the Board of Tax Assessors office in the county. Failure to apply by the deadline is considered a waiver of the exemption for that year. There are no local homestead exemptions offered in this county, but the taxpayer can make application for the statewide homestead exemptions.
The chief appraiser is appointed by the county board of tax assessors from the county appraisal staff. Under the direction of the chief appraiser, the county appraisal staff is required to:
- Appraise Property - Make appraisals of the fair market value of all taxable property in the county
- Maintain tax records and maps for the county
- Submit Appraisals - Prepare annual appraisals on all tax-exempt property in the county and submit the assessments for approval to the county board of tax assessors
- Submit Assessments - Prepare annual assessments of taxable property and submit the assessments for approval to the county board of tax assessors
- Mail Assessments - Mail assessment notices after the county board of tax assessors has determined final assessments
- Attend Hearings - Attend hearings of the county board of equalization to provide information on valuations and assessments when taxpayers have appealed the assessment of the county board of tax assessors
- Sales Ratio Data - Furnish sales ratio data to the Revenue Commissioner
- Inspect Mobile Homes - Inspect mobile homes in the county to determine if the proper decal is displayed on the mobile home