Georgia Department of Revenue
DOR-GAAO
District Meeting
1
Georgia Department of Revenue
FLPA Audits
2
Georgia Department of Revenue
Currently, over 4-million acres in Georgia are entered in the
Forest Land Conservation Use special assessment program
Reimbursement Grants are issued by the state to the local
jurisdictions to offset potential tax shifts associated with this
special assessment program
2009
2010
2011
2012
2013
$10.5 million
$14.0 million
$17.7 million
$22.6 million
$27.8 million
3
Georgia Department of Revenue
FLPA Reimbursement Grant works like this….
If property entered into this program causes an
ad valorem tax revenue reduction in a
jurisdiction; the state will pay assistance grants
to such jurisdiction as follows:
– 50% of the first 3% of revenue reduction
– 100% of the amount of revenue reduction
over 3%
4
Georgia Department of Revenue
DOR has developed and initiated an
audit program to ensure proper
distribution of grant funds
Audit Process
Audit Findings
5
Georgia Department of Revenue
FLPA Audit Process
Beginning in February 2012, DOR agents visited
counties and obtained 2008 thru 2013 data files
– Spreadsheets were created from the data and
several relevant tabs were established …..
6
Georgia Department of Revenue
Audit Finding #1:
Failure to record FLPA covenants in county deed
records
7
Georgia Department of Revenue
O.C.G.A. 48-5-7.7 (j) (1)
The FLPA statute requires that the approved covenant be
filed/recorded with clerk of the superior court in the county in which
the eligible property is located.
• Agents will be checking for recordings
• A copy of the recorded covenants may be required at Digest
Submission
8
Georgia Department of Revenue
O.C.G.A. 48-5-7.7 (j) (1)
If the covenant is not so recorded in the real property
records, a transferee of the property affected shall not
be bound by the covenant or subject to any penalty for
its breach.
9
Georgia Department of Revenue
Reg. 560-11-11-.06(a)(2)
The QFLP Covenant and benefits derived therefrom
shall not extend to any portion of the tract for which
the QFLP Covenant has not yet been signed and
recorded in that county’s real property index.
10
Georgia Department of Revenue
Audit Finding #2:
Failure to accurately calculate 2008 Base Value (F-code)
as a result of splits or combinations that changed the
parcels as they existed on the 2008 digest.
Counties must go back to 2008 and calculate the 2008
base value using 2008 base value-per-acre.
11
Georgia Department of Revenue
BOA must track ‘3’ separate values for properties
entered in FLPA covenants
1. Fair Market Value (J-code on digest)
• True-Blue old fashioned FMV (three value approaches)
2. Forest Land Conservation Use Value (FLCUV)
•
Woodland values (DOR Table of Value Regulations)
3. Forest Land Fair Market Value (F-code on digest)
• 2008 FMV (adjusted by economic indicator)
12
Georgia Department of Revenue
Forest Land Fair Market Value
aka…F-Code
aka…2008 Base Value
…used ‘only’ in the calculation of the Reimbursement
Grants issued to the local jurisdictions
…does not directly affect the property owner’s
assessment or tax bill
…and this is the value referred to in Audit Finding #2
which is often incorrectly calculated
13
Georgia Department of Revenue
To determine the Revenue Reduction
attributable to FLPA….
First…the difference between the Forest Land Fair Market Value (F-code)
and the Forest Land Conservation Use Value (FLCUV) is calculated:
−
=
2008 Base Value + economic indicator (F-Code on the Digest)
Current Use Woodland Value from DOR Table of Values regulation
Total Digest Value Loss due to FLPA
Then … the ‘Total Digest Value Loss due to FLPA’ is compared to the Net
Digest absent FLPA to establish the 3% threshold…
14
Georgia Department of Revenue
Agents must verify “F” values (2008 Base
Value) including the associated index
adjustments
15
Georgia Department of Revenue
Let’s look at a few examples….
16
Georgia Department of Revenue
“F” value example #1
1,000 ac parcel in 2008; entered in FLPA in 2009
– $1,991,200 value for 2008 digest after appeal
– 2008BaseValue would be $1,991,200 for 2009 Covenant
17
Georgia Department of Revenue
“F” value example #2
Parcel 047-058 in 2008 included 406.77 acres
• $2,496,300 / 406.77= 6,137 per acre in 2008
Split for 2009 to 348.28 acres and applied for FLPA
• 2008Base Value for 2009 covenant
– 348.28 acres * $6,137= $2,137,394 2008BaseValue
18
Georgia Department of Revenue
“F” value example #3
Property entered in FLPA Covenant in 2009 included three
contiguous parcels for 2008; which were combined into one tract
for 2009
• 047-100 (20 acres) (2008 value = $50,000)
• 047-101 (100 acres) (2008 value = $100,000)
• 047-102 (100 acres) (2008 value = $100,000)
2008 base value would be $250,000 for newly combined 220 acre
property covenanted in 2009
19
Georgia Department of Revenue
“F” value example #4
210 acres entered in 2009 FLPA Covenant included three contiguous 2008
parcels that were combined for 2009. Prior to entering the FLPA covenant,
the taxpayer sold 10 acres.
– 047-100 (20 acres) (2008 value = $50,000)
– 047-101 (100 acres) (2008 value = $100,000)
– 047-102 (100 acres) (2008 value = $100,000)
2008 base value equals $238,560 for the 210 acre tract.
$250,000 / 220 acres = 1136 per acre
210 acres * 1136 per acre = $238,560
20
Georgia Department of Revenue
“F” value example #5
Property entered in 2009 FLPA covenant included three separate
contiguous parcels in 2008 which were entered in one covenant but
were maintained as separate tracts in tax records.
(shown as 3 separate parcels with the same FLAPPNUM)
• 047-100 (20 acres) (2008 $50,000) 2009-147-000009
• 047-101 (100 acres) (2008 $100,000) 2009-147-000009
• 047-102 (100 acres) (2008 $100,000) 2009-147-000009
If covenanted as separate parcels in one FLPA Covenant then the 2008
base value would be the corresponding value for each parcel from 2008
digest.
21
Georgia Department of Revenue
Audit Finding #3:
Failure to accurately apply the ‘US economic index’ to the 2008
Base Value; including:
Failure to apply
Failure to obtain BOA approval
Failure to uniformly apply index to all parcels in a year
22
Georgia Department of Revenue
Such 2008 valuation (Forest Land Fair Market
Value) may increase from one taxable year to the
next by a rate equal to the percentage change in
the price index for gross output of state and local
government from the prior year to the current
year as defined by the US Bureau of Economic
Analysis and indicated by the Price Index for
Government Consumption Expenditures and
General Government Gross Output (Table 3.10.4)
23
Georgia Department of Revenue
DOR annually publishes the index referenced in statute
as the “US Bureau of Economic Analysis and indicated
by the Price Index for Government Consumption
Expenditures and General Government Gross Output
(Table 3.10.4)”
2009 Index ……….. none
2010 Index ……….. 0.999
2011 Index ……….. 1.026
2012 Index ……….. 1.063
2013 Index ……….. 1.085
2014 Index ……….. 1.085
24
Georgia Department of Revenue
Audit Finding #4:
Failure to delineate each soil type for each parcel when
establishing the FLPA Current Use Value and instead, in some
cases, basing such value on the predominate soil productivity
Agents are verifying the process the county uses to assign soil
productivity and instructing the counties to follow GA law and
regulations
25
Georgia Department of Revenue
Forest Land Conservation Use Values
48-5-271. Table of values for conservation use value of forest land.
(a) The commissioner shall promulgate and county tax officials
shall follow uniform rules and regulations establishing a table of
values for the conservation use value of forest land conservation
use property. Such values shall be the same as provided for forest
land values under Code Section 48-5-269.
All FLPA covenants use value should be applied based on the soil
productivity for Woodland class soils.
26
Georgia Department of Revenue
Audit Finding #5:
Failure to use the Woodland Productivity rating for
ALL land in FLPA covenants
Conservation Use Soil Conversion Table
Soil
Cnty
Soil
Soil
Agric
Wood
TYPE
No
Composition
Description
Prod
Prod
5
2
4
2
CoB
COWARTS
Cob
CHEWACLA
LOAMY SAND, 2 TO 5
CoB
010
CARNEGIE
SANDY LOAM, 2 TO 5
5
2
CoB
023
CONASAUGA
SILT LOAM, 1 TO 6
6
7
CoB
086
CARNEGIE
SANDY LOAM, 2 TO 5
5
2
27
Georgia Department of Revenue
What does 48-5-271 tell us?
Commissioner has promulgated regs
establishing table of values
Such values shall be the same as provided for
forest land in 48-5-269
Table of values limited to 3% change per year
28
Georgia Department of Revenue
Audit Finding #6:
Failure to adhere to the 3% limit on increases for Forest Land
Conservation Use values from one year to the next; including
failure to apply new table of values for the year; and failure to
ignore the 3% limit when a split occurs to the property.
29
Georgia Department of Revenue
Forest Land Conservation Use Values
FLPA Use values for 2012 should have only increased 3% from the 2009, 2010, and 2011
Moratorium Use Value.
FLPA Use Values are compared for each digest year and to see if Moratorium was held
on Use values for 2009, 2010, 2011.
Agents compare the FLPA table of values to the Soil Productivities used by the counties
30
Georgia Department of Revenue
FLPA Audit Process
Agents request the Chief Appraiser sign an
audit document upon completion of such
audit in order to attest the process was
performed by the county to the best of their
knowledge.
I, the undersigned, do hereby attest my
answers contained and presented to this
properly identified and authorized agent
of the Department of Revenue,
empowered by O.C.G.A. 48-2-1, to be true
and correct to the best of my knowledge.
31
Georgia Department of Revenue
FLPA Audits Progress
Currently, Field Agents have performed
FLPA audits for 2009, 2010, and 2011 in
approximately 65 counties.
Tax year 2012 and 2013 FLPA Audits
have been performed in approximately 5
counties.
32
Georgia Department of Revenue
DOR Auditors Role
DOR field agents upload the final audit documents for DOR auditors to
recalculate reimbursement grants
33
Georgia Department of Revenue
Other FLPA audit observations
1. Applications must be filed on or before the last day for filing
tax appeals or at any time while such appeal is pending
2. New owner cannot apply during the year of purchase
3. Excludes any residence and up to 2 acres
4. Excludes the value of any improvement
5. Includes ONLY LAND; all of which is categorized as woodland
6. Subsequently acquired contiguous acres may be added to
the original covenant (must be less than 200 ac)
34
Georgia Department of Revenue
CUVA/FLPA
Registry
35
Georgia Department of Revenue
Statewide Covenant Registry
Bona Fide Agricultural Conservation Use Covenants (48-5-7.4)
Forest Land Conservation Use Covenants (48-5-7.7)
36
Georgia Department of Revenue
Statutory Requirements
Registry assists the county in measuring acreage
limitaiton for conservation use (48-5-7.4)
– Each owner of conservation use is allowed
up to 2000 acres in conservation use
statewide
(FLPA has no acre limitations)
37
Georgia Department of Revenue
Covenant Registry
• Standardized layout for all 159 counties.
• Data must be included with annual Digest
Submission
• DOR emailed each county an addendum to
the 2014 digest submission package alerting
you of this requirement – we didn’t want you
to submit it then – submit with digest
38
Georgia Department of Revenue
Covenant Registry
• Data layouts in 2013 had some inconsistency
(some asked for Class/Strat and shouldn’t
have) … layouts made uniform for 2014
• Data submitted by county is presented in
registry as-is (no edits other than removal of
commas in names and addresses and multiple
owner fields)
39
Georgia Department of Revenue
Covenant Registry
•
•
•
•
•
•
•
•
County Name
Digest Year
Parcel Number
Total Acres
Covenant Acres
Lastname
Firstname
Middle
•
•
•
•
•
•
•
•
•
Address1
Address2
Address3
City
State
Zip
Multiple Owners
CCY
FLCY
40
Georgia Department of Revenue
Covenant Registry
The impact and usefulness of the registry will be
greatly enhanced when the county takes the
extra step to include the owner names and
percentage ownership in each covenant where
owned by multiple owners.
41
Georgia Department of Revenue
Covenant Registry
• Some CAMA systems do not separate names into
three columns (Last, First, Middle), in those
instances, the entire name will be found in the
LASTNAME column
• Some CAMA systems contain commas (they
should not per USPS regulations), those have
been removed from the registry
• File is too large to email, must be downloaded
42
Georgia Department of Revenue
Covenant Registry
• Full Version (confidential)
– http://www.wingap.net/
– Links Page
– Password protected
43
Georgia Department of Revenue
Some of the multiple owner
columns appear to be pulled
from CAMA comment fields,
some include DOB and SSN
information – therefore data
should remain strictly
confidential
44
Georgia Department of Revenue
Covenant Registry
45
Georgia Department of Revenue
Searching and Filters
Click the Arrow
beside a column
name to reveal filter
options
Sample is
LASTNAME
46
Georgia Department of Revenue
Searching and Filters
Select TEXT FILTERS
47
Georgia Department of Revenue
Searching and Filters
• Select CONTAINS
• Enter desired text: SAYER
48
Georgia Department of Revenue
49
Georgia Department of Revenue
Details
• 181,341 total rows
• Covenants represent 18,230,897.14 acres
50
Georgia Department of Revenue
Sample Queries
• Query for all CUV covenants that began in
2012 in Cobb, Gwinnett, or Fulton County
• Query for all CUV covenants owned by people
with “Lee Michael” in their names
• Query for all covenants less than 3 acres
• Query for conservation use covenants larger
than 2000 acres
51
Georgia Department of Revenue
HB463
IRP Distribution
52
Georgia Department of Revenue
What is IRP?
The International Registration Plan is a special agreement between
member-states for registering vehicles that must travel between
two (2) or more member-states.
In the past, ad valorem tax was paid directly to the GA county
where the vehicle was based; and once paid, the owner could make
application to DOR to obtain multi-state registration.
Now there’s a one-stop-shop…..
53
Georgia Department of Revenue
HB463 – passed in 2013 session
Amended the way in which IRP vehicles are assessed and taxed
for ad valorem purpose;
The vehicle owner pays an ALTERNATIVE tax to DOR and obtains
the multi-state registration at the same time
DOR will distribute the ALTERNATIVE ad valorem tax based on
the percentage of tax collected by each taxing authority as
compared to statewide total.
54
Georgia Department of Revenue
How does that affect the digest?
Since the net digest of each jurisdiction is the
basis for distribution of the tax…..
….assessors and tax commissioners must take
special care to produce city tax digest
consolidation sheets…with accurate homestead
and freeport exemption amounts applicable to
CITY EXEMPTIONS.
55
Georgia Department of Revenue
56
Georgia Department of Revenue
State Homestead….which ones apply to cities?
1938:
1957:
1964:
1967:
1972:
1974:
1983:
1989:
1992:
1994:
1995:
2006:
2006:
‘S1’ Homestead Act of 1937: $2,000
‘S5’ and ‘SD’ Disabled veteran homestead exemption
‘S4’ Elderly homestead age 65 $4,000
Assessment level 40%
Rev Commissioner to factor digests; BOE created
‘S3’ Elderly homestead age 62 $10,000
Current GA Constitution
Factoring eliminated…new digest review provisions
Three-year digest review cycle
‘SS’ and ‘SE’ Surviving Spouse of Service member homestead
‘S6’ Floating Homestead age 62 $30,000
‘SC’ Elderly age 65 total state homestead
‘SG’ Surviving spouse of peace officer homestead
57
Georgia Department of Revenue
Local CITY Homestead Exemption
Obtain copy of house bill detailing qualifications and exemption amount
GA Const. Article VII. Section II. Paragraph II.
Exemptions from taxation of property
… (2) Homestead exemptions from ad valorem
taxation levied by local taxing jurisdictions may
be granted by local law conditioned upon
approval by a majority of the qualified electors
residing within the limits of the local taxing
jurisdiction voting in a referendum thereon….
58
Georgia Department of Revenue
59
Georgia Department of Revenue
CITY Freeport Exemption
Obtain copy of city referendum & resolution setting percentage of exemption
GA Const. Article VII. Section II. Paragraph III.
Exemptions which may be authorized locally
…(a) (1) The governing authority of any county
or municipality, subject to the approval of a
majority of the qualified electors of such
political subdivision voting in a referendum
thereon, may exempt from ad valorem
taxation, including all such taxation levied for
educational purposes and for state purposes,
inventories of goods in the process of
manufacture or production, and inventories of
finished goods….
60
Georgia Department of Revenue
G E O R G I A 'S F R E E P O R T S T A T U S
RATIFIED STATE
FREEPORT ACT
*CLASSES OF
INVENTORY
AMOUNT OF
EXEMPTION
11-7-78
11-4-86
11-6-90
1 and 2
class 3
all
100%
100%
100%
Atkinson Co.
Pearson
Willacoochee
11-6-01
11-7-78
11-7-78
all
all
all
no decision
100%
100%
Bacon Co.
Alma
11-7-78
11-7-78
all
all
100%
100%
Baldwin Co.
Milledgeville
9-21-77
9-21-77
all
all
100%
100%
Banks Co.
11-6-84
all
100%
Barrow Co.
Auburn
Statham
Winder
11-2-93
11-2-93
11-2-93
11-7-78
all
all
all
all
100%
100%
100%
100%
COUNTY/CITY
Appling Co.
Baxley
61
Georgia Department of Revenue
Issues:
• Many tax commissioners do not collect for their
cities so the information regarding exemptions is not
readily available
• Cities may have different timelines for finalizing their
tax bills
62
Georgia Department of Revenue
Refunds due to appeal
resolution
63
Georgia Department of Revenue
House Bill 755
Revises paragraph O.C.G.A. 48-5-311(m) & adds new
subparagraph (1) & changes title from Refunds to
Interest: (line 164)
– If final value is reduced requires refund to be paid within 60
days within final determination of value
– Includes interest from latter of November 15th or due date
– or 60 days from final determination whichever is earlier
• Maximum interest - $150.00 for homestead
• Maximum interest - $5,000 for non-homestead
Georgia Department of Revenue
House Bill 755
– If Refund paid later than 60 days
– Interest is calculated at 1% per month (48-5-35)
– No limit on this interest
• Refund and interest paid by taxing jurisdictions in
proportion to taxes collected.
Georgia Department of Revenue
House Bill 755
Revises paragraph O.C.G.A. 48-5-311(m) & adds
new subparagraph (2) (line 185)
– Appeal increases amount of tax due
– 15 days to send new tax bill
• Interest due calculated from latter of November 15th or
due date
OR
• 15 days from final determination whichever is earlier
– Maximum Interest $150 for homestead, $5,000 for nonhomestead property
Georgia Department of Revenue
House Bill 755
– Additional Tax Due:
• 60 days to pay adjusted bill + interest
• After 60 days apply delinquent interest
Georgia Department of Revenue
House Bill 755
Section 5 amends the Refund Statute –
O.C.G.A. § 48-5-380
– Adds new paragraph (a.1)
• to require county or city to reimburse property owner
– Add language that a taxpayer who alleges that a tax was
collected illegally or erroneously may request a refund
– Submitting a request for refund not a prerequisite to
bringing suit
Georgia Department of Revenue
House Bill 755
– Changes refund limitation from 1 year to:
• Suit may be filed at the earlier of the date the request is denied or
the expiration of 90 days from date of filing the claim
• Taxpayer may skip the refund request and proceed directly to
filing suit
– Subparagraph (f) allows 5 years from date taxes
were paid for a taxpayer to file suit
Georgia Department of Revenue
House Bill 755
Effective date of July 1, 2014
Georgia Department of Revenue
Appeal Final - Refund Due to Taxpayer
Refund interest calculated from latter of 11/15 or Final due date
EXAMPLE #1:
12/20/13 Due for 2013 taxes
5/20/14
Final determination of value
Interest due from 12/20/2013 through 5/20/2014
equals 5% interest due on overpayment
Georgia Department of Revenue
EXAMPLE 1: Refund Due to Taxpayer if
Homestead Property
$1,000 Refund due
$ 50 Interest due (5% = $50; $150 Cap)
$1,050 Total Due*
*If paid within 60 days of final determination
Georgia Department of Revenue
EXAMPLE 1: Refund Due to Taxpayer if
NON-homestead Property
$1,000 Refund due
$ 50 Interest due (5% = $50; $5,000 Cap)
$1,050 Total Due*
*If paid within 60 days of final determination
Georgia Department of Revenue
Appeal Final - Refund Due to Taxpayer
Refund interest calculated from latter of 11/15 or Final due date
EXAMPLE #2:
11/1/13 Due date for 2013 taxes
5/20/14 Final determination of value
Interest due 11/15/2013 through 5/20/2014
equals 7% interest due
Georgia Department of Revenue
EXAMPLE 2: Refund Due to Taxpayer if
Homestead Property
$100,000 Refund due
$
150 Interest due (7% = $7,000; $150 Cap)
$100,150 Total Due*
*If paid within 60 days of final determination
Georgia Department of Revenue
EXAMPLE 2: Refund Due to Taxpayer if
NON-homestead Property
$100,000 Refund due
$ 5,000 Interest due (7%=$7,000;$5,000 Cap)
$105,000 Total refund due*
*If paid within 60 days of final determination
Georgia Department of Revenue
Appeal Final – Refund Due to Taxpayer
Refund interest calculation from latter of 11/15 or Final due date
EXAMPLE #3:
11/01/13 Due date for 2013 taxes
5/20/14 Final determination of value
5/20/15 Refund Paid (failed to pay within 60 days)
Appeal interest due 11/15/2013 through 5/20/2014 equals 7%
Additional interest due 7/20/14 through 5/20/2015 equals 10%
Georgia Department of Revenue
EXAMPLE 3: Refund Due to Taxpayer if
Homestead Property
$100,000 Refund due
$
150 Interest due (7% = $7,000; $150 Cap)
$ 10,000 Additional Interest due (10%)
$110,150 Total Refund Due*
*no interest cap on 60-day provision
Georgia Department of Revenue
EXAMPLE 3: Refund Due to Taxpayer if
NON-homestead Property
$100,000
$ 5,000
$ 10,000
$115,000
Refund due
Interest due (7%=$7,000;$5,000 Cap)
Additional Interest due (10%)
Total Refund Due*
* no interest cap on 60-day provision
Georgia Department of Revenue
Now…lets review interest
calculations when the appeal is
final and the taxpayer owes
additional tax….
80
Georgia Department of Revenue
Appeal Final –Taxpayer owes Additional Tax
Interest due from earlier of 11/15 or Final due date or 15 days from final determination
EXAMPLE #4:
12/20/14 Due date for 2014 taxes
5/20/15
Final determination of value
Interest due 11/15/2014 through 5/20/2015
equals 7% interest due
*Taxpayer has 60 days from mailing date to pay additional tax due plus interest
Georgia Department of Revenue
EXAMPLE 4: Taxpayer Owes Additional Tax
on Homestead Property
$ 5,000 Refund due
$
150 Interest due (7% = $350; $150 Cap)
$ 1,150 Total Refund Due*
*If paid within 60 days of final billing
Georgia Department of Revenue
EXAMPLE 4: Taxpayer Owes Additional Tax
on NON-homestead Property
$ 5,000 Refund due
$
350 Interest due (7% = $350; $5000 Cap)
$ 1,350 Total Refund Due*
*If paid within 60 days of final billing
Georgia Department of Revenue
Appeal Final –Taxpayer owes Additional Tax (delinquent)
Interest due from earlier of 11/15 or Final due date or 15 days from final determination
EXAMPLE #5:
12/20/14 Due date for 2014 taxes
5/20/15
Final determination of value
10/1/15
Additional tax paid
Appeal Interest due 11/15/14 -- 5/1/15
=
7%
*Taxpayer has 60 days from mailing date to pay additional tax due plus appeal interest
Delinquent Interest due 7/1/15 -- 1/1/16
=
6%
Georgia Department of Revenue
EXAMPLE 5: Taxpayer Owes Additional Tax
on Homestead Property (delinquent)
$ 5,000
$
150
$
300
$
500
$ 5,950
Refund due
Appeal Interest due (7% = $350; $150 Cap)
Delinquent Interest (6% = $300)
Delinquent penalty (10% after 90 days)
Total additional tax due
* no interest cap on 60-days to pay + there’s a 10% penalty after 90 days
Georgia Department of Revenue
EXAMPLE 5: Taxpayer Owes Additional Tax
on NON-homestead Property (delinquent)
$ 5,000
$
350
$
300
$
500
$ 6,150
Refund due
Appeal Interest due (7% = $350; $5000 cap)
Delinquent Interest (6% = $300; no cap)
Delinquent penalty (10% after 90 days)
Total additional tax due
* no interest cap on 60-days to pay + there’s a 10% penalty after 90 days
Georgia Department of Revenue
Caution – Handle with Care!
Additional interest and penalty owed by
county or taxpayer depends on
– Outcome of the appeal
– Temporary tax amount paid by taxpayer on
original due date
– Date refund of overpayment issued to taxpayer
– Date payment of additional tax paid by taxpayer
87
Georgia Department of Revenue
GAAO
District Issues
88
Georgia Department of Revenue
Hot Topics in GAAO Districts
Solar Farms W/Cuva Breach,
Regulated by PU
Ratio Studies
Section 42 LIHTC/HB 954
89
Georgia Department of Revenue
North District Topics List
•
•
•
•
•
•
•
FLPA Audits
IRP
Covenant Registry
Interest on Refunds
New Legislation
WinGAP SQL Conversion
Solar Farms
– CUVA Breaches
– Chicken Houses
• Ratio Studies (DOAA)
• LIHTC / HB 954
• Overview of PU Process (Op,
NonOp, Notices, Billing, Listing
in Cama)
• Dealing with Covenants < 10
acres
– Gate cards
• Cell Towers Audits
• “In My County” Q&A
• GAAO News
90
Georgia Department of Revenue
Metro District Topics List
•
•
•
•
•
FLPA Audits
IRP
Covenant Registry
Interest on Refunds
New Legislation
• BOE Problems – Rules of
Evidence/Defense of Value
by staff
• DOAA – Ratio Studies
• Map & List of Districts in
Power point Presentation
• Development Authority
Schedule of Returns “Ramp
up appropriate for DA”
91
Georgia Department of Revenue
Central District Topics List
•
•
•
•
•
•
•
•
FLPA Audits
IRP
Covenant Registry
Interest on Refunds
New Legislation
BOA Minutes
Solar Farms
WinGAP SQL Conversion
•
•
•
•
Ratio Studies (DOAA)
LIHTC / HB 954
“In My County”
Overview of PU Process
(Op, NonOp, Notices,
Billing, Listing in Cama)
• Dealing with Covenants
< 10 acres
92
Georgia Department of Revenue
Southeast District Topics List
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•
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FLPA Audits
IRP
Covenant Registry
Interest on Refunds
New Legislation
WinGAP SQL Conversion
Marine Dealer Inventory
Detail
• Solar Farms
– CUVA Breaches
• FLPA 2 AC exclusion
• CUVA 10 AC tractsAdditional Info
• Valuation of land solar farm
installed on
• IDA administration of solar
farms
93
Georgia Department of Revenue
Southwest District Topics List
•
•
•
•
•
•
•
FLPA Audits
IRP
Covenant Registry
Interest on Refunds
New Legislation
WinGAP SQL Conversion
Marine Dealer Inventory
Detail
• Solar Farms
– CUVA Breaches
• FLPA 2 AC exclusion
• CUVA 10 AC tractsAdditional Info
• Valuation of land solar farm
installed on
• IDA administration of solar
farms
94