The office of the Board of Assessors maintains records of all properties within the county, the property owners and the fair market value of the property.

This Board directs a staff of appraisers and appraisal clerks to obtain and manage these records. The appraisal staff obtains information from building permits and other sources, then visits the properties where improvements have been made or for verification of incorrect information. The appraisal staff is also instructed to review all characteristics of each property within the county to insure the accuracy of the property record.

In addition to establishing values for real and personal property, the Board is ordered by the Georgia state law to submit a tax digest (a compilation of all property values, motor vehicle values, timber values, and exemption amounts) to the State Revenue Commissioner at the Department of Revenue.

The Miller County Board of Tax Assessors is also designated to receive property tax returns for real and personal property and applications for various homestead exemptions, conservation use valuation, preferential agricultural assessment, conservation use assessment of residential transitional property, freeport exemption, and applications for exempt property. It is the duty of the Board to determine the eligibility of these applications.

PUBLIC NOTICE: Miller County Property Owners and Occupants.   In accordance with  O.C.GA 48-5-264.1 (a), representatives of the Miller County Board of Assessors, with proper ID, may enter upon your property during normal business hours, for the purposes of collecting accurate data or any verifications thereof due to any permits issued, return of value filing, revaluations (partial or whole), parcel sales, and appeal reviews.

 

QPUBLIC.NET
As a public service we offer this ''electronic office'' www.qpublic.net/ga/miller to our citizens. The goal of the Miller County Assessors Office is to provide the people of Miller County with a web site that is easy to use. You can search our site for a wealth of information on any property in Miller County.

The information contained herein reflects the values established in the "most current published" tax digest. *Please note that the Assessors Office establishes values only. The Miller County Tax Commissioner should be contacted with tax bill related questions.

Our annual goal is to appraise at fair market value all tangible real and personal property located in Miller County by utilizing uniform methods and procedures to equally distribute the tax burden among our taxpayers. Our information is for tax purposes only and not legally binding. We will strive to provide as accurate and up to date information as possible. Please let us know if you have any questions, comments, or suggestions on how this site can better serve you.

The following information from the county appointment policy further details the role of this board.


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

  • Ensures that all taxable property within the county is filed and assessed for taxation at its fair market value

  • Ensures that taxpayers shall pay only their proportionate share of taxes as per OCGA 48-5-306.

  • Maintains all maps for the county including, but not limited to, mapping, platting, cataloging, and indexing of all real and personal property in the County, OCGA 48-5-263.

  • Provides for the training of new appraisers and the continuing education of existing appraisers as per OCGA 48-5-263, 267, and 268.

  • Investigate and inquire into the property owned in the county for the purpose of ascertaining what real and personal property are subject to taxation in the county and to require the proper return of the property for taxation

  • Investigations, as necessary, to determine the value of any property upon which for any reason all taxes due the state or the county have not been paid in full as required by law

  • Interpret and apply regulations of Miller County along with guidelines of the Department of Revenue and Georgia law

  • Assessments and penalties against unreturned property

  • Assist Appraisers in the field

  • 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

  • Reviews market data, construction data, and other pertinent information necessary to determine a uniform and equitable digest; approve property assessments and yearly tax digest

  • Reviews and considers tax returns filed by taxpayers

  • Meet with taxpayers to discuss their concerns and issues in regards to all aspects of property taxation

  • Establishment, maintenance, and execution of policies and procedures for property appraisal and taxation

 


 


 

Miller County

Board of Assessors Office

111 N First Street

Colquitt, Ga 39837

Phone:  229-758-4100

General Mailbox *#

Gail C. Johnson *#

Brittany Houston *#

Jerry McNease 2#

Ericca Mock 3#

Cody Hamilton 4#

Fax:  229-758-3946

boachief@millercountyga.com

FACTS ABOUT PROPERTY TAX WEBSITE

http://www.accg.org/websites/propertytax/index.html


 

Minutes

05-02-2012

04-04-2012

03-07-2012

02-08-2012

01-18-2012

12-07-2011

 
 

 

O.C.G.A. 48-5-299(a) It shall be the duty of the county board of tax assessors to investigate diligently and to inquire into the property owned in the county for the purpose of ascertaining what real and personal property is subject to taxation in the county and to require the proper return of the property for taxation.

O.C.G.A. 48-5-268(b)(2) the chief appraiser shall designate at least one person on the county appraisal staff to be responsible for the appraisal of tangible personal property...(currently Rhonda Glover, Appraisal 1 certified)  The Chief Appraiser may be a member of the county Board of Tax Assessors. (currently, not a member in Miller County)




The Board of Assessors meets on the 2nd Tuesday of each month. Please contact the office for the time of the meeting or if you wish to be on the Agenda.

William Smith (Chairman), William M. Middleton Sr. (Vice Chair), Michael R. Warren (Assessor), Ronnie Everson (Assessor) and Dennis Haire (Assessor)

QUALIFICATIONS TRAINING RESTRICTIONS

Members must reside in Miller County within 6 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 Georgia
Department of Revenue, to obtain Assessors Certification

Experience in the appraisal field, property taxation, or some career/profession with extensive knowledge (or capability) of vast topics/aspects that may cross the duties of the Board of Assessors

Education requirements are designated by the Department of Revenue and OCGA. Failure to maintain the requirements of the Department of Revenue may affect the approval of the yearly tax digest.

Must successfully complete the Assessors’ Certification (40 hour course with exam) within one year of appointment to the board

Successful completion of an additional 40 hours of approved appraisal courses within two years of appointment to board

Must continue 40 hours of continuing education during each two years of his tenure as a member

Some seminars and/or other important events that may be necessary to attend

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 a county board of tax assessors shall be eligible to hold any state, county, or municipal office during the time he holds such office.

COMPENSATION:  $50.00 per day for services.  |  TERM:  3 years, staggered.  |  TIME REQUIRED:  Meeting time is usually 2 or more hours per month.

For more information concerning the Department of Revenue CLICK HERE
 

O.C.G.A. 48-5-299. Ascertainment of taxable property; assessments against unreturned property; penalty for unreturned property; changing real property values established by appeal in prior year. (a) It shall be the duty of the county board of tax assessors to investigate diligently and to inquire into the property owned in the county for the purpose of ascertaining what real and personal property is subject to taxation in the county and to require the proper return of the property for taxation. The board shall make such investigation as may be necessary to determine the value of any property upon which for any reason all taxes due the state or the county have not been paid in full as required by law. In all cases where the full amount of taxes due the state or county has not been paid, the board shall assess against the owner, if known, and against the property, if the owner is not known, the full amount of taxes which has accrued and which may not have been paid at any time within the statute of limitations. In all cases where taxes are assessed against the owner of the property, the board may proceed to assess the taxes against the owner of the property according to the best information obtainable; and such assessment, if otherwise lawful, shall constitute a valid lien against the property assessed.
 

 
 


Chief Appraiser
Miller County Board of Assessor
111 N First Street
Colquitt, GA 39837
229-758-4100
boachief@millercountyga.com