Board of Tax Assessors

The Board of Assessors (BOA) in Habersham County was created in 1968 as a three-member Board and was expanded to five members by the action of the County Commissioners beginning January 1, 1990. These members are appointed for three-year terms by the Board of Commissioners.

The Board of Tax Assessors was created to serve in the following capacities:

Ensure that all taxable property within the county is filed and assessed for taxation at its fair market value
Ensure that taxpayers shall pay only their proportionate share of taxes
Provide for training of new appraisers and the continuing education of existing appraisers

The duties of the Board include:

Investigate and inquire into the property owned in the county to ascertain what real and personal property are subject to taxation in the county and to require the proper return of the property for taxation
Interpret and apply regulations of Habersham County along with guidelines of the Department of Revenue and Georgia law
Levy assessments and penalties against unreturned property
Determine eligibility of exempt properties
Approve or deny applications for Conservation Use Valuation to be applied to properties
Approve or deny applications filed by taxpayers for various homestead exemptions; determine eligibility
Review market data, construction data, and other pertinent information necessary to determine a uniform and equitable digest; approve property assessments and yearly tax digest.
Review and consider tax returns filed by taxpayers
Meet with taxpayers to discuss their concerns and issues regarding all aspects of property taxation
Establish, maintain, and execute policies and procedures for property appraisal and taxation

The Chief Appraiser may appoint an assistant and delegate their authority in writing to the assistant.

Meetings

Members attend meetings on the 2nd and 4th Monday of each month. Meetings begin at 9 a.m. and last until all business is finished.

Qualifications

Members must reside in Habersham County within six months after taking the oath of office as a member of the Board.
Must be 21 years of age or older
Must hold a high school diploma or its equivalent
Must be able to attend required courses given by the Georgia Department of Revenue to obtain Assessors Certification. It May require overnight travel.

Training

The Department of Revenue and OCGA designate education requirements. Failure to maintain the needs of the Department of Revenue may affect the approval of the yearly tax digest.
Must complete the Assessors’ Certification (40-hour course with exam) within one year of appointment to the Board
Must continue 40 hours of continuing education during every two years of their tenure as a member

Restrictions

A member of the BOA cannot be related to a member of the county governing authority in one or more of the following degrees:

Mother or Mother-in-law
Father or Father-in-law
Sister or Sister-in-law
Brother or Brother-in-law
Grandmother or grandmother by marriage
Grandfather or grandfather by marriage
Son or Son-in-law
Daughter or Daughter-in-law
No member of the county BOA shall be eligible to hold any state, county, or municipal office during the time they have a such office.