Real Property
The term for land & anything permanently attached to it, like buildings
What is real property?
In 2013, this tax replaced the annual "birthday tax" in Georgia
What is the TAVT (Title Ad Valorem Tax)?
Personal property includes items not permanently attached to land. Name one common example.
What is business equipment (or inventory, furniture, etc.)?
The term for selling property due to unpaid taxes
What is a tax sale?
This person is responsible for billing & collecting property taxes in Chatham County
Who is the Tax Commissioner?
This level of government is responsible for collecting ad valorem property taxes
What is the county government?
A document that shows ownership of real property in Chatham County
What is a deed?
The office you must visit to register a newly purchased car
What is the Tax Commissioner's Office?
This group of people must file a personal property return each year
What are business owners?
Chatham County typically holds tax sales
What is once a month or quarterly (depending on the country)?
The two major services offered at the Tax Commissioner's office
What are property tax & motor vehicle services?
This is the main source of revenue for local governments in Georgia
What is property tax?
This is the office that determines the fair market value of real property for tax purposes
What is the Board of Assessors?
The amount of time you have to register a vehicle after moving to Georgia
What is 30 days?
The date a business must file a personal property return annually
What is April 1st?
This type of deed is issued to the highest bidder at a tax sale
What is a tax deed?
This online service allows taxpayers to view & pay their taxes
What is the Chatham County Tax Commissioner website (or specific portal name)?
These three branches make up most local governments
What are executive, legislative, and judicial?
This exemption reduces property taxes for homeowners who occupy their property as a primary residence
What is the Homestead Exemption?
This document is required to transfer ownership of a vehicle
What is the title?
The penalty applied for failing to file a personal property return on time
What is a 10% penalty?
After a tax sale in Georgia, the redemption period is this long
What is one year?
The role of the Tax Commissioner in relation to delinquent taxes
What is to notify, collect, & enforce payment or initiate tax sales?
In Georgia local government, SPLOST stands for this
What is Special Purpose Local Option Sales Tax?
This is the deadline to file an appeal on a property assessment in Chatham County
What is 45 days from the date on the assessment notice?
This fee is charged for renewing a tag late in Chatham County
What is the late fee (e.g. $25 plus additional penalties)?
This value threshold exempts a business from a personal property return
What is under $20,000 (or check local policy)?
A tax sale buyer must do this to begin a barment (foreclosure of redemption rights)
What is send notice via certified mail & publish in the newspaper?
The statutory authority that governs the Tax Commissioner's duties in Georgia
What is the Georgia Code (O.C.G.A.)?
This is the constitutional cap on property tax in Georgia without voter approval
What is 1 mill for general obligation debt (or local charter-specific limits)?