State of the Office 2011 was a very busy and exciting year for the Henry County Tax Commissioner’s office. With the knowledge that Henry County had experienced population growth at a massive rate of 70.9% in the first decade, we knew we could expect new challenges and opportunities. In response to these new challenges and opportunities, I felt the need to produce an annual report to keep you, the citizen, better informed. We began 2011 by setting our sights on improving customer service and reaching a new level of efficiency. With that said, the Henry County Tax Commissioner’s office is proud to announce we are the first Tax Commissioner’s office in the state to receive the Georgia Focus Recognition Award (Step 1) from Georgia Oglethorpe. Georgia Oglethorpe examines seven areas of performance: Leadership, Strategic Planning, Customer Focus, Measurement, Analysis, Knowledge Management, Workforce Focus, Process Management, and Results. It is our ultimate goal to realize the efficiency and effectiveness which qualifies us for the Georgia Oglethorpe Award (Step 4). 2011 also brought new challenges in how we conduct business in the Tax Commissioner’s office. The Georgia Assembly passed SB346 into law, which brought about sweeping changes in areas of property tax reform; however, even with the new changes, the county’s digest was submitted and approved by the Dept. of Revenue by the August 1st deadline for the third straight year. Over 83,000 property owners received their property tax statements in a timely manner, maintaining the mid-November due date.
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Our Motor Vehicle Division worked diligently in balancing customer service with a slightly higher demand for services. By the end of the year, we had processed 201,543 registrations, titles and/or tags for the citizens of Henry County. As I present the 2011 Annual report, let me reaffirm my commitment to you. I consider it a privilege and honor to serve the citizens and county which I have called home for over 30 years. I will continue to be a conservative steward of your money and resources. We, the leadership of the Tax Commissioner’s office, continually search for ways to improve our customer service and welcome any suggestions you may have. Thank you for taking the time to read your 2011 Annual Report.
David Curry Tax Commissioner
TABLE OF CONTENTS Purpose, Vision, and Mission
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Department of Property Tax
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Goals & Accomplishments
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Hotel/Motel Tax
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Department of Motor Vehicles
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Occupational Tax
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History of Georgia License Plates
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Important Dates
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Henry County Business Profile
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Locations & Hours
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DID YOU KNOW? In 1932, Governor Richard B. Russell, Jr. sought a seat in the United States Senate. Eugene Talmadge ran for Governor and won a majority of the county unit votes in the primary election. The county unit system gave power to the most rural counties, which were Talmadge’s base. He made 12 campaign promises, the most controversial of which was to lower the price of an automobile license to only $3, which would have placed them within the budget of the poor local farmers. The State legislature intensely debated the $3 license issue but did not pass it.
After the legislation adjourned, Talmadge fixed the $3 fee by proclamation. Eugene Talmadge was re-elected in 1934, carrying every county but three in the State’s Democratic primary. When the legislature refused to lower the price of the automobile tags, he did so by Executive Order.
HENRY COUNTY TAX COMMISSIONER 2011 ANNUAL REPORT
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Purpose The Henry County Tax Commissioner, as a duly elected constitutional officer, is responsible for billing, collecting, and disbursing all monies levied as taxes for the County, School System, Water & Sewerage Authority, Hospital and City of McDonough as well as the State of Georgia. Property taxes, motor vehicle taxes, mobile home taxes, timber taxes, and heavy duty equipment taxes are collected and disbursed. Additionally, this office collects excise taxes from the sale of alcohol, distribution of alcohol and hotel/motel rentals and business license fees for businesses operating within the unincorporated area of the County. The Tax Commissioner serves as Ex-Officio Sheriff, assuming the total responsibility for collection of delinquent taxes.
Testimonials “Keep up the friendly and helpful attitudes, Thanks.” - M. Hearn January 13, 2012
“I’ve lived in many states and dealt with many county offices, but this one is fabulous.” - J. Nicholson April 25, 2012
“I would like to take this opportunity to thank you and your staff for the professional help you provided over the phone. I am highly impressed that our county office is run to provide efficient, effective, and outstanding customer service. I cannot stop smiling. Wow!” - B. Simba January 26, 2012
VISION To provide an environment where the employees are encouraged, motivated, educated and acknowledged for their contributions.
“The Best Customer experience I have ever had. This was truly a great job and way above and beyond.” - B. Glynn February 3, 2012
MISSION To serve the public with enthusiasm, excellence, and efficiency.
“I would like to compliment all of the staff members. The service was expedient. The best service in town.“ - T. Moore February 23, 2012
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Goals • To continue employee development through cross training to ensure optimum quality service for all taxpayers. • To continue to increase the collection rate of property tax. • To publish the second annual Tax Commissioner’s report in 2012.
• To install a kiosk in both office locations to better serve the public. • To upgrade the Tax Commissioner’s website to make it even more useful for citizens.
Accomplishments • Implemented video monitoring system to increase security for employees and citizens. • Provided scholarship opportunities to employees to assist them in reaching their educational goals. • Created the first published Tax Commissioner’s Office Annual Report.
• Maintained a collection rate on delinquent taxes for prior years of 99%. • Received Georgia Focus Recognition Award for 2011, from Georgia Oglethorpe, the first time any Tax Commissioner’s Office in Georgia has received such an award.
Georgia Focus Recognition Certificate Recipient, 2011. Pictured (From L to R): are Michael Thurmond, Former Georgia Labor Commissioner, David Curry, Henry County Tax Commissioner, and Victoria Taylor, Executive Director of Georgia Oglethorpe.
HENRY COUNTY TAX COMMISSIONER 2011 ANNUAL REPORT
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Annual Motor Vehicle Transactions
201,543
200 192,043
190,058
190 186,487
186,895
$19,811,190
180 $18,725,352
170
$18,847,391 162,967
160
162,567
165,117
158,449 153,864
$17,666,650
150
$16,951,409
2007
2008
2009
2010
2011
ABOUT The number of motor vehicle transactions has increased over the last three years. Simultaneously, revenues have declined. As the economy continues its downward trend, citizens are keeping their motor vehicles longer, explaining the incongruency we see in the annual transaction chart above.
Total motor vehicle transactions includes multiple services performed by clerks involving processing motor vehicle tags, titles and documents. Total number of tags where Ad Valorem taxes are collected. Total revenue collected.
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2011 Registered Vehicles
Unincorporated: 136,808 (82.8%) City of McDonough: 12,654 (7.7%) City of Stockbridge: 8,774 (5.3%) City of Hampton: 3,775 (2.3%) City of Locust Grove: 3,106 (1.9%)
HENRY COUNTY TAX COMMISSIONER 2011 ANNUAL REPORT
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Registered Vehicles as of June 2012
COMPARISON Henry County registered a total of 180,436 vehicles as of June 30, 2012. In comparison, Clayton County registered 188,035 vehicles, Newton County registered 101,516 vehicles, and Spalding registered 61,106 vehicles.
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Cars: 116,062 Trucks: 36,372 Trailers: 22,429 Motorcycles: 4,975 Buses: 598
Motor Vehicle Collection & Distribution
School Maintenance & Operation: $9,539,156.10 (51%)
ABOUT Henry County collected a total of $18,725,352.47 in 2011, which was disbursed to each of these entities as indicated.
County: $5,771,348.11 (30%) School Bond: $1,726,568.47 (9%) Water: $953,916.07 (5%) Hospital: $476,957.76 (3%) City: $141,343.99 (1%) State: $116,061.97 (1%)
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History of Georgia License Plates 1910 1910 - 1913
First State issued license plate Undated license plates
1928
Disks & Plates used
1941
First reflectorized license plate
1956
County issued license plates
1959
First Historical license plates
1969
First prestige license plates
1971
First 5-Year license plate
The first aluminum license plate was issued in 1951.
(All reflectorized) First 7-Year license plate (All reflectorized) 1976
First Disabled Persons license plate
Georgia’s Bicentennial license plate, issued in 1976.
Bicentennial license plates 1984
First College license plate in the United States First Georgia IRP license plate “Peach” license plate First Wildlife license plate
1990
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First Wildflower license plate
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The American Ex-Prisoner of War license plate was issued in 1976.
Henry County Business Profile
A Long Time Business in Henry County Currently Known as Briggs & Stratton The company began in 1894 as Southern Saw Snapper, Inc. was led by Smith's innovation Works, and claims to have invented the first self- throughout the years and improved with the needs of the consumer by producing an assortment of propelled rotary lawn mower. lawn care tools. With this, Snapper became a multi-unit production with facilities in two states. Southern Saw Works (later McDonough Power Company) was acquired in the 1940's by William Raymond Smith and the company changed its Snapper was acquired in 2002 by Simplicity direction when the lumber industry declined. Bill Manufacturing, which was subsequently acquired Smith recognized a need for a lawn mower and he by Briggs & Stratton in 2004. received a patent for a mowing blade. With this, he created the "Snappin' Turtle." While still alive, he cited the reason for the name was because of the way it snapped the grass and he placed a turtle figurine on the top front of the first model.
HENRY COUNTY TAX COMMISSIONER 2011 ANNUAL REPORT
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Homestead Exemptions EXEMPTION AMOUNTS AND CODES CODE
AGE EXEMPTION AMOUNTS
L1
$15,000 - County, Hospital; $4,000 - State, School M&O; $0 - School Bond, Water.
L2
62
$20,000 - School M&O, School Bond; $15,000 - County, Hospital; $4,000 - State; $0 - Water.
L3
65
$80,000 - School M&O, School Bond; $15,000 - County, Hospital, Water; Full - State
L6
68
$120,000 - School M&O, School Bond; $15,000 - County, Hospital, Water; Full - State
L9
70
Full Exemption - School M&O, School Bond; $15,000 - County, Hospital, Water; Full - State
L12 Totally Disabled
$50,000 - School M&O, School Bond; $15,000 - County, Hospital; $0 Water; $4,000 - State
(Under age 65)
L16 Veterans Disabled
$50,000 - School M&O, School Bond; $50,000 - County, Hospital, Water; Full - State
(Under age 65)
L17 Veterans Disabled 65
$80,000 - School M&O, School Bond; $50,000 - County, Hospital, Water; Full - State
L18 Veterans Disabled 68
$120,000 - School M&O, School Bond; $50,000 - County, Hospital, Water; Full - State
L19 Veterans Disabled 70
Full Exemption - School M&O, School Bond; $50,000 - County, Hospital, Water, City; Full State
SS Surviving Spouse
$50,000 - School M&O, School Bond; $50,000 - County, Hospital, Water; State and City
(Armed Conflict) No exemptions allowed for City taxes with the exception of L16 - L19, Veterans Disabled, and Surviving Spouse. The full State exemption applies to the first 10 acres only.
The Tax Commissioner annually mails new homeowners a booklet which contains important tax information about the following: • Local and state homestead exemptions • Preferential and conservation exemptions • Information about other types of property
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Homestead Exemptions
50,000 40,400
40,000
45,853
46,942
2006
2007
48,577
49,737
49,533
2009
2010
48,829
42,989
37,271 34,931 32,138
30,000 20,000 10,000
2001
2002
2003
2004
2005
2008
2011
ABOUT There are many State and local homestead exemptions available, depending upon your eligibility. The Henry County Tax Commissioner’s Office assists taxpayers with determining which one will give them the best benefit. Application must be made in order to receive an exemption. While applications are accepted year round, the deadline for filing homestead exemption for the current tax year is April 1st.
Total number of exemptions.
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Mobile Homes in Parks
$358,590
$350,000 $327,639
$300,000
1,439
$288,936
$331,231
$325,388
1,433
1,406
2010
2011
1,477 1,420
$250,000 $200,000 $150,000
2007
2008
2009
ABOUT Mobile homes located on property where the mobile home owners do not own the land are categorized as personal property. When the mobile home owners own the land and the mobile home, they are categorized as real property, or residential. Data Source: Henry County Tax Assessor, Annual Tax Digest, and Manatron System.
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Total amount of taxes collected. Total number of mobile homes located within parks.
Parcel Categories
TRENDS Between 2007 and 2011, the number of parcels increased from 78,532 to 83,296. During that same time, the value of residential properties declined by more than $120 million; Commercial properties increased more than $177 million; Industrial properties increased by more than $216 million; Utilities increased by more than $18 million; and Agricultural properties declined in value by nearly $88 million. Data Source: Henry County Tax Assessor
Residential: $3,548,509,981 (58%) Commercial Value: $1,281,222,974 (21%) Industrial: $1,055,238,432 (17%) Utility: $130,175,396 (2%) Agricultural, Preferential, and Conservation: $105,866,920 (2%) Figures listed above are from the 2011 tax digest year. Property not considered residential is categorized as either commercial, industrial, utility, agricultural, conservation, or preferential. Commercial property is usually a building or land intended to generate a profit either from capital gain or rental income. An industrial property is normally used for production, manufacturing, or distribution.
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Net Assessed property Values
$8,000,000,000
$6,776,901,378
$7,000,000,000
$6,000,000,000
$6,722,848,475
$6,211,251,310
$5,709,864,174
$5,000,000,000 $5,331,737,680
2007
2008
2009
2010
ABOUT This five year history reflects 40% net assessed values of property (real, personal, motor vehicle, etc.) less exemptions multiplied by the past and current proposed millage rates to show the amount of taxes that were (and would be on current year) levied. The purpose is to show the trend of net value and taxes levied resulting in the percentage of tax increase or decrease. Source: Henry County Tax Assessor and Georgia Department of Revenue (PT 32.1 calculations).
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County Value
2011
Real & Personal Property Taxes
$240,000,000 $230,765,187 (99.99%)
$230,000,000
$225,200,623 (99.99%)
$220,000,000 $210,000,000 $201,923,449
$208,180,068
$200,000,000
(99.99%)
(99.99%)
$187,635,492 (97.00%)
2007
2008
2009
2010
2011
ABOUT While actual collections have consistently hovered around 99%, this chart clearly shows the reality of how the recession has affected the total amount of taxes levied on real and personal property.
Total amount of real and personal property taxes collected and distributed.
Data Source: Approved Tax Digest, Manatron System, and General Ledger.
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Property Tax Collection Rate 100%
99.99%
99.99%
99.99%
99.99%
99% 98% 97%
97.00%1
96% 96.00%
95% 94%
95.15% 94.84% 93.85%
93% 2007
2008
2009
2010
2011
ABOUT The tax digest is presented annually to the Georgia Department of Revenue for approval before tax bills are created. This year, the original digest was $190,525,178. The adjusted receivable amount was $187,635,492. The Henry County Tax Commissioner’s Office has maintained a collection rate of 99%. Data Source: Henry County Tax Assessor, Fiscal Year Digest, Manatron System. 1
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As of June 30, 2012
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Amount collected as of June 30, 2012 Amount collected at fiscal year end
Hotel/Motel Tax
250,000
$245.340.05 $227,810.15
200,000
$205,653.11
$205,225.26
$177,960.18 8 Hotels
9 Hotels
9 Hotels
2010
2011
150,000 100,000
7 Hotels
50,000 4 Hotels
2007
2008
2009
ABOUT
TOURISM
The hotel/motel tax is a levy on public accommodations, charges for promotion of tourism, conventions, and trade shows. Amounts collected are based upon reports submitted by hotels and motels located in unincorporated Henry County each year.
In 2010, households would have had to pay $208 more each year to keep services, etc. the same were it not for revenue generated from tourism. The economic impact of tourism during 2010 equaled $515,000 daily expenditures, or $188 million that year. Additionally, there was $5.7 million in local sales tax and $7.4 million in state tax revenue.
Hotel/Motel tax collected Number of reporting hotels (Unincorporated Henry County)
In 2012 the estimated economic impact of youth sports tournaments in Henry County will total approximately $33 million. On average there are 34 tournaments taking place in Henry County drawing close to 2,000 teams and more than 40,000 out of town guests each year. In fact, Henry County has the distinction of hosting the largest single weekend amateur baseball tournament in the world each March with 510 teams participating in the 2012 USSSA Super NIT tournament.
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Occupational Tax
ABOUT Alcohol Licenses are issued upon approval by the county to any person wishing to obtain a retail license for the sale of alcohol beverages. A 3% Excise Tax is collected on distilled spirits sold by the drink. Wholesale fees are an excise tax levied on any person/business who sells beer, wine or distilled spirits to retail dealers or wholesale dealers.
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Business License: $1,026,364 (46%) Wholesale: $864,176 (38%) Alcohol: $287,825 (13%) 3% Excise Tax: $63,448 (3%)
Business Licenses Issued
5200
5,174 5,095
5000 4,791
4800
$1,340,309 $1,139,637 4,731
4600
2008
2009
$1,005,842
$1,026,364
2010
2011
ABOUT Business licenses are issued to commercial, retail and home based businesses. Fees are determined by type of business and according to gross receipts.
Total number of business licenses issued.
Total amount of business license fees collected.
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Important Dates Motor Vehicle Registration Dates • Motor vehicle registration expires at midnight on the (first) titled owner’s birthday. • Business or enterprise registrations expire at midnight on the last day of the month shown on the license plate or the decal. • Leased vehicles are registered by the lessee’s birthday. Property Tax Dates • January 1-April 1: Property tax returns accepted (in the Tax Assessor’s Office). Applications for Freeport and special land exemptions accepted (in the Tax Assessor’s Office). • April 1: Deadline for filing homestead exemption for the current tax year (applications are accepted year round). • May 1: Personal Property Mobile Home taxes are due.
• May 9: Assessment notices mailed by the Tax Assessor’s Office. • Sept 16: Tax bills mailed to property owners. • November 16: Deadline for property tax payment.
Occupational Tax/Business License • January 1: Renewals are due.
Interest & Penalty Dates • April 1: 10% penalty on occupational tax renewals. • May 2: 10% penalty on delinquent mobile home bills. • November 17: 1% Interest begins. accruing on delinquent property tax bills. • February 17: 10% penalty applied on delinquent property tax bills. Liens (Fifa’s) filed on delinquent property tax bills.
You may download the 2011 Annual Report, in electronic format, from the Henry County Tax Commissioner website: www.henrytc.org
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Locations & Hours MCDONOUGH OFFICE 140 Henry Parkway McDonough, GA 30253 Tel: (770) 288-8180 Fax: (770) 288-8190
Motor Vehicle/Tag Office Hours : Monday and Thursday 8:00 am – 6:30 pm Tuesday, Wednesday and Friday 8:00 am – 5:00 pm
Property Tax and Occupational Tax hours : Monday – Friday 8am – 5pm
STOCKBRIDGE OFFICE 164 Burke Street Stockbridge, GA 30281 Tel: (770) 288-8180 Fax: (770) 288-8189
Motor Vehicle/Tag Office Hours : Monday and Thursday 8:00 am – 6:30 pm Tuesday, Wednesday and Friday 8:00 am – 5:00 pm
Property Tax hours : Monday – Friday 8am – 5pm
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