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2012 Annual Report Henry County Tax Commissioner 140 Henry Parkway McDonough, Georgia 30253 www.henrytc.org

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Page 1: Henry County Tax Commissioner 2012 Annual Report
Page 2: Henry County Tax Commissioner 2012 Annual Report

www.henrytc.org2

State of the OfficeAs 2012 came to an end, so did my first term of office asHenry County Tax Commissioner. Over the last four years Ihave seen the proverbial good, bad and the ugly.

In the late 90’s and early 2000’s Henry County experiencedphenomenal growth. Once labeled as one of the fastestgrowing counties in the nation, by 2009, Henry Countywould be in the throes of the worst real estate bust of its 191year history. The “Mother of Counties” would eventually loseALL five of its hometown community banks and have theinfamous distinction of being the largest county in the statewith no local community bank1.

If that wasn’t bad enough, the ugly came next. Unfinishedneighborhoods and home foreclosures began to rise whilehome values plummeted. As the FDIC came in and took overthe failed banks, Henry County’s landscape, which once heldbeautiful dairy and cattle farms, now had “PVC” farmsthroughout. From January 1, 2009 through December 31,2012, the property owners within our county lost over twobillion dollars of taxable value2.

The steady decline in values would finally settle in late 2012.By the last quarter of 2012 Georgia would once again leadthe nation; however, this time it was with foreclosure salesaccounting for 35 percent of all home sales. With theinventory of foreclosed homes on the market reducing, arenewed fervor and need for new residential building began. Despite the obstacles and difficulties over the last four yearswe, The Henry County Tax Commissioner’s office, continuedto increase collection rates for “Delinquent taxes for Prioryears,” as well as collection of taxes by fiscal year end. Wemade improvements within the office by increasing safetystandards for our citizens and employees, improved ourwebsite to make it more interactive, extended andstreamlined operation of hours for both branches, createdand published annual reports to keep the citizens betterinformed, had the digest submitted and approved by the

Department ofRevenue by theAugust 1 deadlinefor four straightyears, and becamethe first Tax Office tobe recognized in thestate with theGeorgia FocusRecognition Award(Georgia OglethorpeAward).

Since our fiscal year for 2012 ended on June 30th of 2013,I should also mention HB 386 (better known as the bill thateliminated the birthday tax on vehicles). HB 386, now knownas TAVT (Title Ad Valorem Tax) took effect March 1, 2013and has completely changed vehicle registration and advalorem taxes in Georgia. Let me encourage you to visit ourwebsite, www.henrytc.org, and read my overview of the newlaw. If you have questions regarding this new law, pleasedo not hesitate to contact me.

Lastly, let me say “Thank you” for electing me to a secondterm of office. As I begin my second term as Henry County’sTax Commissioner, I want to reaffirm my commitment toyou. Total Efficiency and Excellent Customer Service are mytwo most important goals. I am honored to be your TaxCommissioner and will continue to work to be fiscallyconservative of the public’s money and resources. If I canever be of assistance to you in any way, please let me know.

David Curry Tax Commissioner

1 Joyner, Tammy. "Henry left with no local banks." Atlanta Journal-Constitution 19 Feb 2012, http://tinyurl.com/nmrtm3z.2 Taxable Value – 40% of Fair Market Value

Page 3: Henry County Tax Commissioner 2012 Annual Report

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT 3

Purpose, Vision, Mission, Goals and Accomplishments

A Patriot and a Statesman

Department of Motor Vehicles

History of Georgia License Plates

Henry County Business Profile

TABLE OF CONTENTS4

5

6

10

11

12

19

20

22

Department of Property Tax

Hotel/Motel Tax

Occupational Tax

Important Dates

Locations & Hours

Dr. Edward Bridges was anactive community leader whobelieved that the Arts should beavailable to every citizen of HenryCounty. He inspired others withhis vision which lead to theformation of the Henry ArtsCouncil, later renamed the HenryArts Alliance. Dr. Bridges was adirector of the Robins Air Forceband which travelled extensivelyas part of an Air Force GoodwillTour. Upon his retirement, hebegan his dedication to ensuringthat the Arts were available toanyone who wanted to enjoy them.

The Alliance is affiliated

with many groups: TussahawHouse, Heritage Writer’s Group,Visual Arts Collective, the HenryPlayers, McDonough Arts, andthe Atlanta Festival Ballet.

He was named HenryCounty Citizen of the Year in1994. He was given the honor ofpassing the torch on the Squareduring the 1996 ParalympicsTorch Relay. He touched manypeople as he was battling cancerat the time and yet found the innerstrength to sprint his leg of therelay to the delight of the spectators.

Dr. Bridges inspired andtouched many people during his

lifetime and Henry County is amore beautiful place thanks to hisvision in bringing the Arts to our hometown.

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DID YOU KNOW?

Page 4: Henry County Tax Commissioner 2012 Annual Report

www.henrytc.org4

PurposeThe Henry County Tax Commissioner, as a dulyelected constitutional officer, is responsible forbilling, collecting and disbursing all monies levied astaxes for the County, School System, Water andSewerage Authority and City of McDonough as wellas the State of Georgia plus collecting fees for thecities of Henry County.

Property taxes, motor vehicle taxes, mobile hometaxes, timber taxes and heavy duty equipment taxesare collected and disbursed. Additionally, this officecollects excise taxes from the sale of alcohol,distribution of alcohol, hotel/motel rentals andOccupational Tax for businesses operating within theunincorporated area of the county.

The Tax Commissioner serves as the Ex-OfficioSheriff, assuming the total responsibility forcollection of delinquent taxes.

VISIONHenry County Tax Commissioner's Office:THE Premier Tax Commissioner's Office in Georgia.

MISSIONProvide Henry County citizens excellent customerservice by helping them understand and meet theirresponsibilities by applying the tax law with integrity.

• Continue to increase the collection rate of Property tax.• Publish annual Tax Commissioner’s Report.• Participate in new Gratis System for Motor Vehicles.• Implement Credit Card system at both office locations.• Continue employee development through cross training to ensure optimum quality service to taxpayers.

• Implemented on-line payment website for Occupational Tax.• Implemented a new software platform for Occupational Tax for better customer service and reporting.• Implemented new computer system for Motor Vehicles to expedite customer service.• Education and roll out of TAVT program.• Installed ATMs at both office locations for taxpayer convenience.• Provided scholarship opportunities to employees to assist in reaching their educational goals.• Maintained a collection rate on delinquent taxes for prior years of 99%.

Goals

Accomplishments

CLIENT TESTIMONIAL“I wanted to take a moment to let you know about the excellent customer service I received today and havealways received when I have had business at the Burke St. branch office. I was assisted by Ms. (Debra) Mayoand she was great. The people I have encountered during my visits to (this) office over the past few yearshave been friendly and I have only had positive experiences. I wanted to tell everyone to keep up the goodwork. This resident of Henry County definitely appreciates their efforts.” - David F.

Page 5: Henry County Tax Commissioner 2012 Annual Report

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT 5

A Patriot and a StatesmanWorld War II veterans are dying at a rate of 1,500 a day andwe are losing a precious group of historians. RepresentativeJohn Yates is the only WWII veteran left in the GeorgiaLegislature. Rep. Yates is responsible for District 73, whichincorporates parts of Henry, Spalding and Fayette Counties.He is a young 91 years old and very active in his work, lifeand community. He and his deceased wife of 66 years have3 children, 8 grandchildren and 6 great-grandchildren forwhom he loves to cook and have over to his family farm.

Rep. Yates graduated from Spalding High School in 1938.He was called up to service in California after he married andhis wife was expecting a baby. His high IQ scores qualifiedhim for officer training school and he was sent to Fort Sill,Oklahoma. His training there was “the toughest time of mylife as they did not give us enough to eat or time to eat it orto sleep” said Yates. He said they were trying to “break youand see if you had the goods to be an officer.”t He was ahigh school graduate competing with college graduates fromall over the country who had already learned the material hewas trying to learn so he would go to the PX before it closedat 10:00pm and buy a quart of ice cream and study untilmidnight to try and keep up. He had good reason to beworried as the “washout” rate was 70% and many traineescould not adjust to the pressures. He graduated officertraining school in April, 1943 and was given two weeks offto visit his wife and meet his newborn baby. He was thensent to Texas for pilot training and trained until he was sentto Liverpool a month before D-Day. He served extensivelyin the Battle of the Bulge with the 35th Infantry and theFourth Armored Division while flying his Piper Cub. He flewenough hours to earn him 6 Air Medals and 4 Battle Stars.

After the war, Rep. Yates and his family returned to SpaldingCounty where they purchased a home. He was hired as anaccount biller for the Ford plant in Atlanta the first day itopened on July 1, 1947. Rep. Yates graduated from GeorgiaState University after attending night classes for 6 years andwas sent by Ford to Dallas, Texas to be a controller at theFord Parts Depot. Rep. Yates worked for the Ford Company

for over 35 years andlived all over thecountry but movedhis family back to hisfamily farm inSpalding Countyupon his retirement.

His foray into politicsbegan when hewrote three separateletters to his representative and never received a response,so he decided to run for office and take care of hisconstituents. He made a promise that he would personallyrespond to every letter, card and now email that was sent tohim, which he continues to do to this day. He began servingin 1989.

Rep. Yates is the Chairman of the Defense and VeteransAffairs Committee and works diligently to ensure that all vetsare given every opportunity to lead as normal a life aspossible after serving our country. He understands thesacrifice and commitment our military men and womenmake as he has lived it and has never forgotten. Hecontinues to work for his community and for all those whoneed help. He has received many awards through the yearsbut one is especially touching. On March 25, 2013, he wasawarded The Chapel of the Four Chaplains HumanitarianAward for his “service to all people regardless of race orfaith”. This prestigious award is given in memory of fourArmy Chaplains who gave their lifebelts to fellow soldiersand prayed together as the U.S.A.T Dorchester sank beneaththem into the Atlantic during WWII. This award was givento Rep. Yates for his lifelong dedication to ensuring no oneforgets the WWII atrocities and the men and women whofought a war for freedom and peace.

Through his 91 years of living, Rep. Yates has maintained abelief that hard work and faith will allow you to succeed andhave a wonderful life.

Page 6: Henry County Tax Commissioner 2012 Annual Report

www.henrytc.org6

Annual Motor Vehicle Transactions

Total motor vehicle transactions includesmultiple services performed by clerksinvolving processing motor vehicle tags,titles and documents.

Total number of tags where Ad Valoremtaxes are collected.

Total revenue collected.

200

190

180

170

160

150

ABOUTThe number of total motor vehicle transactionsdecreased in 2012; however, the number oftags and amount of Ad Valorem taxescollected increased due to more peoplepurchasing new vehicles instead of keepingolder vehicles.

SOURCE: Gratis.

2008 2009 2010 2011 2012

186,487 186,895

190,058

201,543

158,449162,967 162,567

165,117

$19,811,190

$17,666,650

$16,951,409

$18,725,352

195,848

$19,181,860

166,808

Page 7: Henry County Tax Commissioner 2012 Annual Report

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT 7

2012 Registered Vehicles

Unincorporated: 137,633 (82.51%)

City of McDonough: 13,058 (7.83%)

City of Stockbridge: 8,683 (5.21%)

City of Hampton: 4,159 (2.49%)

City of Locust Grove: 3,275 (1.96%)

Page 8: Henry County Tax Commissioner 2012 Annual Report

www.henrytc.org8

Registered Vehicles as of June 2013

Cars: 119,469 (64.79%)

Trucks: 36,452 (19.77%)

Trailers: 22,844 (12.39%)

Motorcycles: 4,992 (2.71%)

Buses: 631 (0.34%)

COMPARISONHenry County registered a total of 184,390vehicles as of June 30, 2013. Incomparison, Clayton County registered191,056 vehicles, Newton Countyregistered 103,264 vehicles, and Spaldingregistered 61,118 vehicles.

Page 9: Henry County Tax Commissioner 2012 Annual Report

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT 9

Motor Vehicle Collection & Distribution

School Maintenance & Operation: $9,730,156.10 (50.73%)

County: $6,148,873.31 (32.06%)

School Bond: $1,765,080.12 (9.20%)

Water: $973,059.18 (5.07%)

Hospital: $265,780.26 (1.39%)

City: $187,891.13 (0.98%)

State: $110,594.94 (0.58%)

ABOUTHenry County collected a total of$19,181,868.67 in 2012, which wasdisbursed to each of these entities asindicated.

Page 10: Henry County Tax Commissioner 2012 Annual Report

www.henrytc.org10

History of Georgia License PlatesThere have been many changes in license plates inrecent years. One of the first changes concerned thetime of the renewal from a January-May deadline basedon the first initial of the last name to the birthdate of thefirst person listed on the vehicle title. Another wasoffering multiple tag choices. Still another was thechange with the TAVT tax verses ad valorem tax. Eventhe manufacturing of license plates has gone througha change. The process is now digitized.

All these changes originated from the State of GeorgiaMotor Vehicle division and our legislators; however thepublic was given a voice in choosing the new design forthe standard Georgia Plates. The most popular specialtyplates chosen by the public are the Wildlife plates andZoo Atlanta plate. The Georgia Aquarium plate is risingin popularity.

Georgia Aquarium Wildlife

Zoo Atlanta Trout Unlimited Wildlife

Page 11: Henry County Tax Commissioner 2012 Annual Report

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT 11

By Jake Carter, 8th Generation Henry County FarmOwner and Operator

The Carter family has been proud to call HenryCounty home for eight generations. Originallysharecroppers, our forefathers moved aroundthe county row crop farming for otherlandowners for a share of the profit, until mygreat - great grandfather saved enough moneyto buy part of what we now call Southern BelleFarm in 1938.

The first four generations of Carters made their livingin the dairy business. At its peak, Southern Belle Farmconsisted of 375 acres owned - 100 acres rented andapproximately 350 Holstein dairy cows. In 1986, wesold out of the dairy business and went into a beefcattle/hay operation, which continued until Jake Cartergraduated from the University of Georgia in 2003.

At this time, it was no secret that Henry County wasat the top of the charts for fastest growing counties inthe nation and farm land was being quickly developedas urban sprawl was taking over our once ruralfarming community. It was at this time that we wereforced to make a decision: either sell out and join inthe expansion of our quickly growing real estatemarket or adapt to the change and stick with our rootsand farm. The decision was in our blood and cameeasy – farm.

We knew that in order to make it in farming in themetro Atlanta area, we would need to think outside thebox. After many family meetings, we decided to openthe doors to the public in the fall of 2006 to what isnow called Agri-Tourism.

We began at that time a corn maze, pumpkin patch,and hayrides as well as educational school tours and

other fall activities. A year later, we opened up ourfirst u–pick strawberry patch, followed by blueberriesand blackberries by 2008.

What started as a seasonal business has now becomea year round tradition for families in and around ourarea as we play host to 70,000+ visitors each year. Wetake great joy in offering a fun and safe environmentfor families to spend time together by offering themthe opportunity to reconnect with agriculture in a newand exciting way. We have discovered while offeringthis experience that most families are two to threegenerations removed from the family farm. Providingan opportunity for families to reconnect withagriculture in ways such as seeing how a cow ismilked for the first time, or a family enjoying a hayridetour of the farm while learning about agriculture givesus a real sense of purpose.

With the recent purchase of additional property thatadjoins the farm, the total acreage of Southern BelleFarm is now at 330 acres. This will allow us theopportunity to expand the operation to offer manymore u-pick crops such as peaches, which will beginin the summer of 2014. It is our desire to be goodstewards of the resources the Lord has blessed uswith and, at the same time, be able to remain on thisland and share it with others.

Business Profile: Southern Belle Farm

Page 12: Henry County Tax Commissioner 2012 Annual Report

www.henrytc.org12

Homestead Exemptions

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 - StateL6 68 $120,000 - School M&O, School Bond; $15,000 - County, Hospital, Water; Full - StateL9 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 $63,780 - School M&O, School Bond; $63,780 - County, Hospital, Water, Sate(Under age 65)

L17 Veterans Disabled 65 $80,000 - School M&O, School Bond; $63,780 - County, Hospital, Water; Full - StateL18 Veterans Disabled 68 $120,000 - School M&O, School Bond; $63,780 - County, Hospital, Water; Full - StateL19 Veterans Disabled 70 Full Exemption - School M&O, School Bond; $63,780 - County, Hospital, Water, City; Full StateSS Surviving Spouse $63,780 - School M&O, School Bond; $63,780 - County, Hospital, Water; State and City

(Armed Conflict)

EXEMPTION AMOUNTS AND CODES

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 homeownersa booklet which contains important tax information aboutthe following:

• Local and state homestead exemptions• Preferential and conservation exemptions• Information about other types of property

Page 13: Henry County Tax Commissioner 2012 Annual Report

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT 13

Homestead Exemptions

50,000

40,000

30,000

20,000

10,000

2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012

34,93137,271

40,40042,989

45,853 46,94248,577

49,737 49,533 48,829

ABOUTThere are many State and local homestead exemptions available,depending upon your eligibility. The Henry County TaxCommissioner’s Office assists taxpayers with determining which onewill give them the best benefit. Application must be made in order toreceive an exemption. While applications are accepted year round,the deadline for filing homestead exemption for the current tax yearis April 1st.

Total number of exemptions.

47,446

Page 14: Henry County Tax Commissioner 2012 Annual Report

www.henrytc.org14

Mobile Homes in Parks

Total amount of taxes collected.

Total number of mobile homes locatedwithin parks.

$350,000

$300,000

$250,000

$200,000

$150,000

ABOUTMobile homes located on property where themobile home owners do not own the land arecategorized as personal property. When themobile home owners own the land and themobile home, they are categorized as realproperty, or residential.

SOURCE: Henry County Tax Assessor, Annual TaxDigest, and Manatron System.

2008 2009 2010 2011 2012

$288,936

$358,590

$331,231 $325,388

1,420

1,439

1,4331,406

$278,392

1,377

Page 15: Henry County Tax Commissioner 2012 Annual Report

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT 15

Parcel Categories

Residential: $2,911,512,224 (53.83%)

Commercial: $1,226,790,163 (22.68%)

Industrial: $1,034,707,216 (19.13%)

Utility: $124,884,475 (2.31%)

Agricultural, Preferential, and Conservation: $110,522,522 (2.04%)

Figures listed above are from the 2012 tax digest year. Property notconsidered residential is categorized as either commercial, industrial, utility,agricultural, conservation, or preferential. Commercial property is usuallya building or land intended to generate a profit either from capital gain orrental income. An industrial property is normally used for production,manufacturing, or distribution.

CLIENT TESTIMONIAL“Thank you for the quality of servicethat you and many other employees ofyour office provide. I am proud toknow that our residents have electedsuch a quality person to manage a veryvital part of our government.”

- Amanda

Page 16: Henry County Tax Commissioner 2012 Annual Report

www.henrytc.org16

Net Assessed property Values

County Value

ABOUTThis five year history reflects 40% net assessed valuesof property (real, personal, motor vehicle, etc.) lessexemptions. The purpose is to show the trend of net values.

SOURCE: Henry County Tax Assessor and GeorgiaDepartment of Revenue (PT 32.1 calculations).

$7,000,000,000

$6,000,000,000

$5,000,000,000

$4,000,000,000

2008 2009 2010 2011 2012

$6,776,901,378 $6,722,848,475

$5,709,864,174

$5,331,737,680

$4,641,027,111

Page 17: Henry County Tax Commissioner 2012 Annual Report

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT 17

Real & Personal Property Taxes

Total amount of real and personalproperty taxes collected and distributed.

ABOUTWhile actual collections have consistently hovered around99%, this chart clearly shows the reality of how the recessionhas affected the total amount of taxes levied on real andpersonal property.

SOURCE: Approved Tax Digest, Manatron System, and General Ledger.

2008 2009 2010 2011 2012

$230,000,000

$220,000,000

$210,000,000

$200,000,000

$190,000,000

$238,030,147(99.99%)

$241,855,452(99.99%)

$209,767,688(99.99%)

$192,533,177(99.31%)

$169,220,562(98.00%)

Page 18: Henry County Tax Commissioner 2012 Annual Report

www.henrytc.org18

Property Tax Collection Rate

Amount collected as of June 30, 2012

Amount collected at fiscal year end

ABOUTThe tax digest is presented annually to the GeorgiaDepartment of Revenue for approval before tax bills arecreated. This year, the original digest was $171,146,444.The adjusted receivable amount was $169,220,562.

SOURCE: Henry County Tax Assessor, Fiscal Year Digest,Manatron System.1 As of June 30, 2013

100%

99%

98%

97%

96%

95%

94%

93%

2008 2009 2010 2011 2012

99.99% 99.99% 99.99%

97.00%

93.85%

95.15%

96.00%

98.00%1

99.31%

Page 19: Henry County Tax Commissioner 2012 Annual Report

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT 19

Hotel/Motel Tax

TOURISMDespite the recession, hotel/motel tax revenue in unincorporated Henry County has increasedby more than 10% since 2008, to $251,476.58 in 20121. And more than $16 million dollars in total lodging revenue was generated in 2012 by overnight travelers atHenry County & Convention & Visitors Bureau hotels2. When you add in the secondaryexpenses of an overnight stay (transportation, meals, shopping, etc), these overnight guestsspent an estimated $42 million in Henry County in 2012 alone2.

Such spending by tourists helps to reduce the tax burden of Henry County’s permanentresidents. In fact, this tourism revenue equates to savings of about $204 per household inHenry County on state and local taxes each year.

Since 2010, local hotel occupancy has increased by 24 percent and RevPAR (revenue peravailable room) has increased by 17 percent3. A percentage of this growth can be attributedto the increase in the number and size of youth sports tournaments. In 2012 alone, the HenryCounty Parks and Recreation Department hosted 34 softball and baseball tournaments, whichbrought more than 40,000 people and had an economic impact of more than $14 million2.

1Henry County Tax Commissioners Office2Henry County Convention & Visitors Bureau3Smith Travel Research, Inc. Republication or other re-use of this data without the express written permission of STR is strictly prohibited.

250,000

200,000

150,000

100,000

50,000

ABOUTThe hotel/motel tax is a levy onpublic accommodations, chargesfor promotion of tourism,conventions, and trade shows.Amounts collected are based uponreports submitted by hotels andmotels located in unincorporatedHenry County each year.

2008 2009 2010 2011 2012

$227,810.15(8 Hotels) $205,653.11

(7 Hotels)$205,225.26

(9 Hotels)

$245.340.05(9 Hotels)

Hotel/Motel tax collected

$251,476.58(8 Hotels)

Page 20: Henry County Tax Commissioner 2012 Annual Report

www.henrytc.org20

Occupational Tax & Alcohol Licenses

Occupational Tax: $955,319 (44.64%)

Wholesale: $812,880 (37.98%)

Alcohol: $306,118 (14.30%)

3% Excise Tax: $66,014 (3.08%)

ABOUTAlcohol Licenses are issued upon approval bythe county to any person wishing to obtain aretail license for the sale of alcohol beverages.A 3% Excise Tax is collected on distilled spiritssold by the drink. Wholesale fees are an excisetax levied on any person/business who sellsbeer, wine or distilled spirits to retail dealersor wholesale dealers.

Page 21: Henry County Tax Commissioner 2012 Annual Report

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT 21

Occupational Tax Certificates Issued

Total number of certificates issued.

Total amount of occupational tax fees collected.

4900

4800

4700

4600

4500

ABOUTOccupational tax certificates are issued tocommercial, retail and home based businesses.Fees are determined by type of business andaccording to gross receipts.

2009 2010 2011 2012

5,095

4,791 4,731

$1,340,309

$1,005,842$1,026,364

$955,319

4,453

Page 22: Henry County Tax Commissioner 2012 Annual Report

www.henrytc.org22

Important DatesMotor 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 2012 Annual Report, inelectronic format, from the Henry County Tax

Commissioner website:www.henrytc.org

Page 23: Henry County Tax Commissioner 2012 Annual Report

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT 23

Locations & Hours

MCDONOUGH OFFICE140 Henry ParkwayMcDonough, GA 30253Tel: (770) 288-8180Fax: (770) 288-8190

Motor Vehicle/Tag Office Hours :Monday and Thursday 8:00 am – 6:30 pmTuesday, Wednesday and Friday 8:00 am – 5:00 pm

Property Tax and Occupational Tax hours :Monday – Friday 8am – 5pm

STOCKBRIDGE OFFICE164 Burke StreetStockbridge, GA 30281Tel: (770) 288-8180Fax: (770) 288-8189

Motor Vehicle/Tag Office Hours :Monday and Thursday 8:00 am – 6:30 pmTuesday, Wednesday and Friday 8:00 am – 5:00 pm

Property Tax hours :Monday – Friday 8am – 5pm

CLIENT TESTIMONIAL“As a teacher and property-owner in Stockbridge, and a homeowner in McDonough, I find myself needing tostop by both of your offices on occasion. You need to know that I have always had exemplary service at bothof these offices. Whether it was a car tag renewal that I'd waited 'til last minute to do, or question on taxes ona rental house, your staff was always pleasant, courteous, and knowledgeable.”

- Don D.

Page 24: Henry County Tax Commissioner 2012 Annual Report