CRAIG: Annual Tax Assessment 101

Published 11:00 am Tuesday, June 11, 2024

The “Annual Notice of Tax Assessment” property owners received recently is NOT your 2024 Tax Notice.

The State of Georgia requires every taxable property parcel in Georgia to be assessed annually. The process is dictated by the state. The form property owners received is a state form filled in with data the state requires. That state process requires local tax assessors to measure values based on the actual sale of properties similar to other properties in the community. 

The process the tax assessor uses to determine value of property is a STATE process that is annually evaluated by the state. If county tax assessors fail to assess property within equity standards established by the STATE, eventually the county will be required to pay a penalty fee for every parcel of property in the county. Tax assessors have a very disliked, difficult, and complex duty to perform for the citizens of the county. Tax assessors must assess properties based on standards the STATE requires and measures. In summary, the results of your tax assessment is mostly based on the requirements and processes established by the STATE.   

The annual property tax assessment does not establish actual property taxes. Your elected county commission and the elected county school board establish the amount of property taxes annually as part of their annual budget processes. Of your property taxes approximately 40% is established by the Baldwin County Commission and 60% is established by the Baldwin School Board. 

The Baldwin County Commission evaluates the budgetary needs of the county to determine the dollar resources required. Those requirements are based on the resources required to meet constitutional requirements (majority of county resources needed), debt requirements, and community service goals for the citizens of the county. 

Based on the resources required to provide for the county for the next year, the ad valorem property tax rate for every taxable parcel is expressed as the MIL rate. The application of the established MIL rate to all the taxable parcels creates the dollar resources required by the county government that is not provided from other resources. 

Many Baldwin County property owners have noted an increased value of their property. Increased value is desired, until the property owner notices a property tax increase. The 2024 Annual Notice of Property Assessment advises property owners as to the un-appealed assessed value of property that will be used by the MIL rate to establish property taxes for this year. 

In the last 12 years, the county commissioners have never significantly changed the MIL rate. Baldwin Commissioners are proud that over 75% of the state has higher county property tax rates than Baldwin. The current commissioners desire to continue to advocate for low property taxes. The commissioners will carefully asses the resources required for the county, focusing on continuing to keep taxes low. There is potential that the county MIL rate will be decreased based on the increased value of properties. 

Henry Craig

Baldwin County Commissioner

District 4