Georgia Property Owners Score Victory
ATLANTA (March 12, 2010) – The most sweeping overhaul of the Georgia property tax system in
decades has won unanimous (54-0) approval in the Georgia Senate. Senate Majority Leader Chip
Rogers’ (R-Woodstock) Property Tax Assessment and Appeals reform bill is aimed at ensuring all
Georgia properties are properly assessed at Fair Market Value and that property owners have
guaranteed rights to appeal.
Recent real-estate sales data show widespread disparities between actual sales prices and current
assessed values. A study of five metro-Atlanta counties shows an estimated overpayment of property
taxes in excess of $200 Million during 2009.
“This is a real victory for Georgia property owners. We are one step closer to protecting taxpayers
from assessments that greatly exceed true fair market value. Georgia property owners have the right to
expect a fair property tax system. While this bill does not cure all the ills, it surely moves us closer to a
system that actually works,” said Rogers. “The unanimous Senate vote is a sign that we are on the right
track and that regardless of political persuasion most everyone agrees the property tax system needs
major reform.”
The overall reform includes more than 50 changes to current state law. Significant taxpayer friendly
provisions include:
• Requirement that every property owner receive annual Notice of Assessment, which guarantees
right to appeal
• Every Notice of Assessment must contain estimated property tax
• Expansion of appeal time-period from 30 to 45 days
• Alternative streamlined appeal option for commercial property valued in excess of $1,000,000
• Automatic taxpayer victory on appeals when government fails to respond within 45 days
• Requirement that all relevant sales, including distress sales, be included when determining Fair
Market Value
• Requirement that only “current use of property” be used in determining Fair Market Value
• Taxpayer must be given access to all data used in determining Fair Market Value
• Sales price establishes Fair Market Value for next tax year
The Property Tax Assessment and Appeals reform bill was a result of a 2009 study committee on
property taxes. A report of the study committee hearings can be found at http://www.legis.ga.gov/legis/2009_10/senate/committeereports.htm.
Rogers Elected to National Board of Directors for
Legislative Leaders Foundation
ATLANTA – (Mar 9, 2010) Last week State Senate Majority Leader Chip Rogers (R-Woodstock) was
elected to the Board of the Directors for the State Legislative Leaders Foundation. He will serve a
three year term which can be renewed if he remains in a leadership position when his term expires.
“The State Legislative Leaders Foundation is the nation’s premier organization for helping states
implement best practices and innovative legislation,” said Sen. Rogers. “I am honored to join this
board and look forward to a long-lasting relationship with the foundation. Throughout the duration of
my term, I will work to facilitate educational workshops and discussions in finding solutions to state
and national issues. Cultivating relationships and exploring new, viable solutions will help advance
Georgia’s top priorities – the economy, education and transportation.”
The State Legislative Leaders Foundation (SLLF) is a nonprofit, nonpartisan, independent national
organization committed to providing specialized educational and enrichment programs for the leaders
of state legislatures — an elite group of approximately 350 House Speakers, Senate Presidents,
Majority Leaders, Minority Leaders and Pro Tempores. SLLF communicates regularly with these men
and women through attendance at our university-based educational programs, newsletters, research,
and a variety of other activities.
To further ensure the focus on leadership, the Foundation’s Board of
Directors, SLLF’s governing body, is made up exclusively of currently serving legislative leaders.
Sen. Rogers was first elected to the Georgia House of Representatives in 2002 and to the Georgia Senate in 2004. He has been applauded for his tireless work on cutting taxes, reducing spending, promoting pro-business legislation, and bringing transparency and efficiency to government and has
received both State and National recognition for his legislative efforts. In November of 2008, Senator
Rogers was unanimously elected Majority Leader of the Georgia Senate. He also serves on the following committees: Finance, Banking and Financial Institutions, Economic Development, Insurance and Labor, Redistricting, Rules, Appropriations, and Assignments.
Rogers Receives Conservative Group’s “Founders’ Award”
WOODSTOCK (March 5, 2010) – Georgia State Senator Chip Rogers (R-Woodstock) received the first annual “Founders’ Award” from the Conservative Policy Leadership Institute (CPLI). Senator Rogers received the award for his consistent leadership of conservative principles in the Georgia State Senate.
“I appreciate the work of CPLI to promote conservative principles within the public policy arena”, said Rogers. “I am truly honored to receive the Founders’ Award. It is important that we continue to promote conservative ideas that will lead our state forward.”
The Conservative Policy Leadership Institute was founded by the alumni from the Coverdell Leadership institute. CPLI recruits public policy-oriented individuals who have demonstrated leadership experience and who desire and advanced issue-based educational experience grounded in conservative thought.
CPLI will begin their 2010 Class in September. Students participate in four sessions focused on relevant issues facing Georgians and the nation. These sessions will be lead by policy experts, elected officials, and business leaders.
Rogers Endorsed as America 2.0 Leader for 2010
ATLANTA (Feb. 26, 2010) – The Council of Conservative State Legislatures (CCSL) recently endorsed Senate Majority Leader Chip Rogers (R-Woodstock) as an America 2.0 Leader for 2010.
“I’m honored to join this prestigious group of state leaders throughout America dedicated to the foundational principal of limited government. Our simple message is that government works for the people and by the people, not the other way around. Federal mandates, increased regulations on businesses, and government control over the private sector continue to strangle our economy. Empowering Americans, not government, will bring about real change we so desperately need,” said Rogers.
Rogers has a proven track record of conservative legislative achievements. He has worked to bring transparency in government, create fairness and balance to Georgia’s property tax system, uphold citizens Second Amendment rights, and protect Georgians’ choices in health care by standing up to federal mandates. For more information on Sen. Rogers issues and initiatives, visit his web site at www.SenatorChipRogers.com.
America 2.0 leaders have a proven record of standing up for state sovereignty in matters of life, marriage, health care, free markets, Second Amendment rights, government spending, energy, and more. CCSL’s featured leaders and states represent the voice of the people and are dedicated to restoring America’s constitutional freedoms through coordinated legislative action. CCSL is a social network of conservative state governments and lawmakers that affirm state sovereignty and work collaboratively to return power back to the American people.
Senate Votes to Save Millions in Taxpayer Dollars
ATLANTA (Feb. 18, 2010) – The Senate today voted in favor of saving millions in taxpayer dollars
and allowed Georgians to have a greater voice in how their money is spent. Senate Majority Leader
Chip Rogers (R-Woodstock) championed Senate Resolution 510 proposes an amendment to the State
Constitution allowing the General Assembly in general law to authorize the State Properties
Commission (SPC), the Board of Regents of the University System of Georgia, or both to enter into
multi-year rental agreements.
“As stewards of taxpayer money, we have a duty and responsibility to be as transparent as possible and
utilize tax dollars effectively and efficiently. By allowing the state to enter into multi-year leases, we
could save an estimated $37 million over 10 years,” said Rogers. “Georgia’s current leasing policy
prevents the state from obtaining lowest cost options and ultimately does not serve the best interests of
the state, agency occupants or the taxpayers. Giving Georgians the opportunity to make this costsaving
change in our Constitution provides transparency in how their money is spent and ensures longterm
cost savings.”
“I applaud Sen. Rogers for his common-sense legislation aimed to protect taxpayers around the state,”
said Lt. Governor Casey Cagle. “Our Budget Task Force identified this move as a key method to
effectively manage the state’s business. The Senate continues to offer fiscally-responsible solutions
that ease the burden on hard-working Georgians and promote an open, efficient government.”
According to the Georgia Constitution, “...the credit of the state shall not be pledged or loaned to any
individual, company, corporation or association...” and it is the interpretation of this Constitutional
provision that has resulted in the long-standing policy limiting leasing to one-year terms. Georgia
faces a fundamental issue that is common to other state and public sector organizations: How to
provide for multi-year fixed term leases to leverage the State’s real estate resources and not conflict
with the provision to commit to any future obligations beyond the current annual appropriation cycle.
Allowing multi-year contracts will improve the management and increase the value of the State’s
leasing practices and administrations. The multi-year lease format is standard and considered a leading
commercial business practice. In addition, a number of other states including California, Wisconsin,
North Carolina, Florida, New York and Texas have followed this leading practice. The Senate also passed the enabling legislation, Senate Bill 254, which provides direction to the SPC
regarding multi-year contracts. This bill amends Title 50, Chapter 16 relating to the powers and duties
of the SPC. SB 254 has an effective date of January 1, 2011; however the Act will only become
effective on that date upon the November, 2010 ratification of the Constitutional Amendment proposed
by SR 510.
The Resolution must achieve a two-thirds majority in the Senate and House, then be signed by the
governor before going on the November ballot for a vote. By putting this to a vote by Georgia
citizens, they will have the opportunity to say how their tax dollars are utilized. The ballot question
will read, “Shall the Constitution of Georgia be amended so as to allow the State Properties
Commission and the Board of Regents of the University System of Georgia to enter into multi-year
rental agreements without requiring appropriations in the current fiscal year for the total amount of
rents that would be due under the entire agreement so as to achieve a reduction in rental rates to be
paid by the state?”
Rogers Introduces “Early Hope Scholarship” for
Foster and Military Children
ATLANTA (Feb. 3, 2010) – Senate Majority Leader Chip Rogers (R-Woodstock) today introduced Georgia’s Early Hope Scholarship Program, to help military, foster and special needs children receive the best education opportunities possible.
“I know for certain that every child can learn if placed in the right learning environment. The decision of which environment serves the child best must be placed in the hands of those who ultimately have the child’s best interest in mind – the parents. Children of military and foster care often get shuffled from school to school and can fall behind. By providing parents a better choice for a stable learning environment, these children will be more likely to succeed in school and in life. The successful results shown by the Special Needs Scholarship are undeniable. These children deserve to be a part of this wonderful program that places education, not bureaucracy first,” said Rogers.
Children of military personnel and children in foster care would be able to transfer to another public or private school under this school choice proposal. In addition, the legislation expands the Georgia Special Needs Scholarship Program that already provides scholarships to those with learning disabilities to others with disabilities. Georgia’s Early Hope Scholarship Program would only serve students in grades K-12 and would allow parents to choose a learning environment that best suits their child’s learning needs.
There are approximately 14 military installations throughout Georgia where about 110,000 military personnel work and have children. This does not include National Guard and Reserves who have been deployed to Iraq and Afghanistan yet hold civilian jobs and live in communities throughout Georgia.
In addition, the legislation would make scholarships available to Georgia’s 15,000 foster children. Many of these children have learning disabilities and most are academically challenged, according to the Foster Children’s Foundation.
Rogers’ bill would also allow children currently enrolled in the Georgia Special Needs Scholarship to obtain a scholarship throughout the year and not have to enroll only during a short enrollment window. “We want to open up as many options for special needs children as possible. We shouldn’t be asking them to renew their scholarship in the middle of the school year,” said Rogers.
Senator Rogers Announces Major Overhaul of Georgia Property Tax System
ATLANTA (Feb. 1, 2010) – Senate Majority Leader Chip Rogers (R-Woodstock) today announced a much-needed overhaul of Georgia’s property tax system. After collecting information and input from property owners, assessors and local governments, Rogers presented a property tax assessment and appeals reform bill with more than 40 changes to the tax system.
“The collection of taxes should be fair, transparent, and easy to understand. Sadly, the property tax in Georgia accomplishes none of these things. This legislation attempts to bring fairness to an unfair system,” said Rogers. “Georgians from all over the state created this legislation. During my eight years I have never witnessed an issue where everyone agreed the current system is broken. We have had hundreds of suggestions for change. The more than 40 changes represented in this bill represent the will of the people and will bring needed relief to property owners.”
Property values in Georgia have fallen drastically over the past few years. Assessed values have not kept pace, resulting in property taxes for many property owners being artificially high. Rogers created and chaired the Property Tax Assessment Committee to look into the issue. Homeowners, business owners, tax assessors, and property lawyers testified to present the flaws, challenges and suggested solutions to the system. As a result, Rogers worked with everyone in the industry and achieved bi-partisan support to overhaul Georgia’s property tax system.
“Ultimately, the property tax must be eliminated. However, the political will for a complete and drastic repeal is not possible at this time. That sort of change takes place gradually and this is just the beginning,” said Rogers.
Changes to the assessment and appeals system include year-round assessment appeals, all comparable sales including foreclosures and banks sales must be applied, and the “view factor” will be eliminated as a way to determine value. The proposed changes to assessments and appeals relieve burdens from property owners, but also achieve efficiency for the process and for county governments.
Property Tax Assessment & Appeals Reform Highlights
- Year-round property assessment appeals
- Every property shall receive notice of assessment every year
- Statewide uniformity of assessment notice & appeal forms
- Sales price of “Arms-Length” transactions shall be maximum assessed value for following tax period
- Tax assessor shall apply all comparable sales including foreclosures and bank sales
- Allow counties to accept payment plans for property taxes
- Allow for Commercial Appraisers to substitute for Board of Equalization on Commercial properties
- Establish time limits for assessor action in response to appeals
- Department of Revenue shall update assessor guidelines and training no less than once every five years and all info shall be placed online
- View Factor shall not be used to determine value
- Unanimous vote by Board of Equalization members required to increase assessed value
- Current Use and not “Highest and Best” value shall be used to determine current assessed value
