What is a tax return?
Taxpayers are required to file at least an initial tax return for taxable property (both real and personal property) owned on January 1 of the tax year. In Jackson County, the time for filing returns is January 1 through April 1. These returns are filed with the Assessors Office. The tax return is a listing of the property owned by the taxpayer and the taxpayer's declaration of the value of the property. Once the initial tax return is filed, the law provides for an automatic renewal of that return each succeeding year at the value finally determined for the preceding year, and the taxpayer is required to file a new return only as additional property is acquired, improvements are made to existing property, or other changes occur.

A new return, filed during the return period, may also be made by the taxpayer to declare a different value from the existing value where the taxpayer is dissatisfied with current value placed on the property by the Board of Assessors. This serves the purpose of establishing the taxpayer's appeal rights if the Board of Assessors changes the declared value again.

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1. What is the meaning of ad valorem property taxes?
2. Who determines the value of my property for tax purposes?
3. Who appoints the Board of Assessors?
4. How can I contact the Board of Assessors?
5. What control does the Board of Commissioners have over this office?
6. Who appoints the Chief Appraiser?
7. What level of laws govern the Board of Assessors?
8. Why must my property be appraised?
9. If I do not agree with these laws, who can I turn to?
10. Does the Tax Commissioner report to or control the Board of Assessors?
11. What is the main duty of the Tax Commissioner in the ad valorem taxation process?
12. What determines an individual property tax amount?
13. What is the arithmetic of the process?
14. What is the meaning of the term "tax digest?"
15. What are the steps used by the Assessors when appraising my property?
16. What is the difference between sales price and market value?
17. What is the assessment value in Georgia, and who sets it?
18. If my property value and assessment remain the same, can my tax bill change?
19. How can you have a tax increase with no mill rate change?
20. What constitutes a millage rate?
21. Who sets these rates?
22. Do I get an exemption from some assessed value and a reduction in taxes because I own a home and live in it?
23. Are there any other special exemptions?
24. What latitude does the Board have to extend deadlines for filing Freeport or Homestead exemptions?
25. I disagree with my appraised value. Are there any avenues for appeal?
26. What are my responsibilities, obligations, and procedures for an appeal?
27. What is a tax return?
28. How do I appeal my property valuation?
29. What kind of information can I provide to help the appeal process work better?
30. What if I fail to appeal in 45 days?
31. Isn't the objective of the Board of Assessors to generate as much revenue as possible by keeping the assessed values up?
32. What is the Board of Equalization and are there any costs for their services?
33. What is arbitration and are there any costs to me as an appellant?
34. What are the costs for a Superior Court appeal?
35. If I appeal my valuation, will the resulting decision be used in future years?