BLUE RIDGE, Ga. – County Attorney Lynn Doss presented the Fannin County Board of Assessors with two opinions at the assessors’ May 4 meeting.
First, Doss stated, according to state law, recreational vehicles, pull-behind trailers or similar vehicles, which have a license plate, do not qualify as a permanent residence and therefore cannot receive a homestead exemption.
Citing clauses from the Official Code of Georgia Annotated (O.C.G.A.) § 48-5-40, Doss’s opinion stated, “‘Homestead’ means the real property owned by and in possession of the applicant on January 1 of the taxable year … The term ‘homestead’ includes the following qualifications: the actual permanent place of residence of an individual who is the applicant and which constitutes the home of the family; (and) where the building is occupied primarily as a dwelling.”
“A mobile home is a building. A tent is a fabric covering, at least in my mind. An RV is a motor vehicle,” Doss presented in her opinion.
After Assessor Anthony Holloway asked Doss about the prospect of tiny homes qualifying for homesteads, the county attorney stated tiny homes would qualify if deemed a permanent residence.
Next, Doss addressed whether the Board of Assessors can legally decrease the value of a property once there has been a value assigned pursuant to an appeal.
According to Doss, O.C.G.A § 48-5-299 (c) would allow the board to decrease the valuation of a property “if market sales reveal that there has been a ‘substantial’ decrease in the current fair market value, then there is no prohibition against lowering the valuation.”
The board approved Doss’ opinions unanimously.
Chief Appraiser Dawn Cochran presented a departmental budget review to address two overages in the maps and aerial line item and the capital outlay equipment line item.
The maps and aerial line item is budgeted for $24,000 for the 2018 fiscal year and currently stands at $30,524.41 as of April 16. Cochran explained this year’s aerial Picometry re-mapping project accounts for $22,524.11 of the line item while an $8,000 payment to Q Public accounts for the remaining balance. According to Cochran, the Board of Assessors department will receive reimbursement payments totaling $19,693.97 from other county departments, municipalities within the county, and businesses that signed an agreement last year to assist with the financing of the project in exchange for access to the updated maps. Taking the reimbursements into account, the department still has $12,169.86 in maps and aerials line item.
As for the capital outlay equipment line item, which was originally budgeted at $15,000 and currently stands at $40,000, Cochran stated the purchase of two fleet vehicles for the assessors department at $20,000 each accounts for the overage. The Board of Commissioners approved the two expenditures at their Feb. 13 meeting.
Overall, the Board of Assessors budget for fiscal year 2018 is $848,265.00 and actual expenditures are $230,322.65 as of April 16.
Cochran also presented the assessors with a summary of the 2017 revaluation ratios. The overall fair market and land market median ratio is 0.3879. The state requires the median ratio to fall between 0.36 and 0.44. The coefficient of dispersion (COD) ratio this year is 0.1409. Cochran explained the COD measures uniformity within a classification or type of property, and the county ratio is in line with state requirements, which calls for this ratio to fall below 0.15. Also, the prime related differential (PRD) for the county is 1.0549, which Cochran said was also in line with state guidelines.
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