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Tax Assessors' OfficeContact Information:
Chief Appraiser / Director Commercial / Industrial Property Personal Property / Mobile Homes Residential Property Note: The Tax Assessors' Office does not generate tax bills, nor does it directly receive homestead and/or school exemption applications. The Tax Assessors' Office is responsible for the valuation of property. For information on tax bills, homestead and school exemptions, please review the Tax Commissioner's Office website at www.fayettecountytaxcomm.com, or contact them directly at 770.461.3652 The Board of Tax Assessors is comprised of three local taxpayers who are appointed for six year terms by the Board of Commissioners. The primary responsibility of the Board of Tax Assessors is to appraise property at fair market value as of January 1 of each year. The Fayette Assessors have a staff of ten appraisers, one clerk and two appraiser aides. These appraisers track ownership changes, parcel boundaries, zoning, use, building and property characteristics, tax exemptions, trends in sales prices, constructions costs, rents, incomes, expenses and personal property assets in order to appraise property each year. Real estate, furniture, fixtures, machinery, equipment, inventory, boats, aircraft, heavy duty equipment, mobile homes and motor vehicles are appraised by staff. The appraisal staff is required to adhere to the Appraisal Procedures Manual established by the State of Georgia Department of Revenue. Much of the data gathered and used by the Assessors' staff is public and can be viewed during normal business hours, 8 a.m. to 5 p.m., Monday through Friday.
Fair Market Value:Official Code of Georgia 48-5-2. Definitions. (3) Fair Market Value sale is an “Arm’s length, bona fide sale” meaning a transaction which has occurred in good faith without fraud or deceit carried out by unrelated or unaffiliated parties, as by a willing buyer and a willing seller, each acting in his or her own self-interest, including but not limited to a distress sale, short sale, bank sale, or sale at public auction.
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