Tax Commissioner - 2011 Annual Report

www.henrytc.org2

State of the Office2011 was a very busy and exciting year for the HenryCounty Tax Commissioner’s office. With theknowledge that Henry County had experiencedpopulation growth at a massive rate of 70.9% in thefirst decade, we knew we could expect newchallenges and opportunities. In response to thesenew challenges and opportunities, I felt the need toproduce an annual report to keep you, the citizen,better informed.

We began 2011 by setting our sights on improving customerservice and reaching a new level of efficiency. With that said,the Henry County Tax Commissioner’s office is proud toannounce we are the first Tax Commissioner’s office in thestate to receive the Georgia Focus Recognition Award (Step 1) from Georgia Oglethorpe. Georgia Oglethorpeexamines seven areas of performance: Leadership, StrategicPlanning, Customer Focus, Measurement, Analysis,Knowledge Management, Workforce Focus, ProcessManagement, and Results. It is our ultimate goal to realizethe efficiency and effectiveness which qualifies us for theGeorgia Oglethorpe Award (Step 4).

2011 also brought new challenges in how we conductbusiness in the Tax Commissioner’s office. The GeorgiaAssembly passed SB346 into law, which brought aboutsweeping changes in areas of property tax reform; however,even with the new changes, the county’s digest wassubmitted and approved by the Dept. of Revenue by theAugust 1st deadline for the third straight year. Over 83,000property owners received their property tax statements in atimely manner, maintaining the mid-November due date.

Our Motor Vehicle Division worked diligently in balancingcustomer service with a slightly higher demand for services.By the end of the year, we had processed 201,543registrations, titles and/or tags for the citizens of Henry County.

As I present the 2011 Annual report, let me reaffirm mycommitment to you. I consider it a privilege and honor toserve the citizens and county which I have called home forover 30 years. I will continue to be a conservative stewardof your money and resources. We, the leadership of the TaxCommissioner’s office, continually search for ways toimprove our customer service and welcome any suggestionsyou may have. Thank you for taking the time to read your2011 Annual Report.

David Curry Tax Commissioner

HENRY COUNTY TAX COMMISSIONER 2011 ANNUAL REPORT 3

Purpose, Vision, and Mission

Goals & Accomplishments

Department of Motor Vehicles

History of Georgia License Plates

Henry County Business Profile

TABLE OF CONTENTS

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5

6

10

11

12

19

20

22

Department of Property Tax

Hotel/Motel Tax

Occupational Tax

Important Dates

Locations & Hours

DID YOU KNOW?In 1932, Governor Richard

B. Russell, Jr. sought a seat in theUnited States Senate. EugeneTalmadge ran for Governor andwon a majority of the county unitvotes in the primary election. Thecounty unit system gave power tothe most rural counties, which were Talmadge’sbase. He made 12 campaign promises, the mostcontroversial of which was to lower the price ofan automobile license to only $3, which wouldhave placed them within the budget of the poorlocal farmers. The State legislature intenselydebated 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’sDemocratic primary. When the legislaturerefused to lower the price of the automobile tags,he did so by Executive Order.

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PurposeThe Henry County Tax Commissioner, as a dulyelected constitutional officer, is responsible for billing,collecting, and disbursing all monies levied as taxesfor the County, School System, Water & SewerageAuthority, Hospital and City of McDonough as well asthe State of Georgia.

Property taxes, motor vehicle taxes, mobile hometaxes, timber taxes, and heavy duty equipment taxes are collected and disbursed.

Additionally, this office collects excise taxes from thesale of alcohol, distribution of alcohol and hotel/motelrentals and business license fees for businessesoperating within the unincorporated area ofthe County.

The Tax Commissioner serves as Ex-Officio Sheriff,assuming the total responsibility for collection ofdelinquent taxes.

VISIONTo provide an environment where the employees areencouraged, motivated, educated and acknowledgedfor their contributions.

MISSIONTo serve the public with enthusiasm, excellence, andefficiency.

“Keep up the friendly and helpful attitudes, Thanks.”- M. HearnJanuary 13, 2012

“I’ve lived in many states and dealt with many countyoffices, but this one is fabulous.”

- J. NicholsonApril 25, 2012

“I would like to take this opportunity to thank you andyour staff for the professional help you provided overthe phone. I am highly impressed that our countyoffice is run to provide efficient, effective, andoutstanding customer service. I cannot stop smiling.Wow!”

- B. SimbaJanuary 26, 2012

“The Best Customer experience I have ever had. Thiswas truly a great job and way above and beyond.”

- B. GlynnFebruary 3, 2012

“I would like to compliment all of the staff members.The service was expedient. The best service in town.“

- T. MooreFebruary 23, 2012

Testimonials


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 makeit 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 CertificateRecipient, 2011. Pictured (From L to R): areMichael Thurmond, Former Georgia LaborCommissioner, David Curry, Henry County TaxCommissioner, and Victoria Taylor, ExecutiveDirector of Georgia Oglethorpe.

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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 motor vehicle transactions hasincreased over the last three years.Simultaneously, revenues have declined. Asthe economy continues its downward trend,citizens are keeping their motor vehicleslonger, explaining the incongruency we see inthe annual transaction chart above.

2007 2008 2009 2010 2011

192,043

186,487 186,895

190,058

201,543

153,864

158,449162,967 162,567 165,117

$18,847,391

$19,811,190

$17,666,650

$16,951,409

$18,725,352


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%)

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Registered Vehicles as of June 2012

Cars: 116,062

Trucks: 36,372

Trailers: 22,429

Motorcycles: 4,975

Buses: 598

COMPARISONHenry County registered a total of 180,436vehicles as of June 30, 2012. Incomparison, Clayton County registered188,035 vehicles, Newton Countyregistered 101,516 vehicles, and Spaldingregistered 61,106 vehicles.


Motor Vehicle Collection & Distribution

School Maintenance & Operation: $9,539,156.10 (51%)

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%)

ABOUTHenry County collected a total of$18,725,352.47 in 2011, which wasdisbursed to each of these entities asindicated.

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History of Georgia License Plates

First State issued license plate

Undated license plates

Disks & Plates used

First reflectorized license plate

County issued license plates

First Historical license plates

First prestige license plates

First 5-Year license plate

(All reflectorized)

First 7-Year license plate

(All reflectorized)

First Disabled Persons license plate

Bicentennial license plates

First College license plate in the

United States

First Georgia IRP license plate

“Peach” license plate

First Wildlife license plate

First Wildflower license plate

1910

1910 - 1913

1928

1941

1956

1959

1969

1971

1976

1984

1990

The first aluminum license plate was issued in 1951.

Georgia’s Bicentennial license plate, issued in 1976.

The American Ex-Prisoner of War license plate wasissued in 1976.


A Long Time Business inHenry County Currently

Known as Briggs & Stratton

The company began in 1894 as Southern SawWorks, and claims to have invented the first self-propelled rotary lawn mower.

Southern Saw Works (later McDonough PowerCompany) was acquired in the 1940's by WilliamRaymond Smith and the company changed itsdirection when the lumber industry declined. BillSmith recognized a need for a lawn mower and hereceived 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 ofthe way it snapped the grass and he placed a turtlefigurine on the top front of the first model.

Snapper, Inc. was led by Smith's innovationthroughout the years and improved with the needs of the consumer by producing an assortment oflawn care tools. With this, Snapper became amulti-unit production with facilities in two states.

Snapper was acquired in 2002 by SimplicityManufacturing, which was subsequently acquiredby Briggs & Stratton in 2004.

Henry County Business Profile

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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 $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 - StateL18 Veterans Disabled 68 $120,000 - School M&O, School Bond; $50,000 - County, Hospital, Water; Full - StateL19 Veterans Disabled 70 Full Exemption - School M&O, School Bond; $50,000 - County, Hospital, Water, City; Full StateSS Surviving Spouse $50,000 - School M&O, School Bond; $50,000 - 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


Homestead Exemptions

50,000

40,000

30,000

20,000

10,000

2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011

32,13834,931

37,27140,400

42,989

45,853 46,94248,577

49,737 49,53348,829

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.

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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.

Data Source: Henry County Tax Assessor, AnnualTax Digest, and Manatron System.

2007 2008 2009 2010 2011

$327,639

$288,9361,477

$358,590

$331,231 $325,388

1,420

1,439

1,433 1,406


Parcel Categories

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%)

TRENDSBetween 2007 and 2011, the number of parcelsincreased from 78,532 to 83,296. During thatsame time, the value of residential propertiesdeclined by more than $120 million; Commercialproperties increased more than $177 million;Industrial properties increased by more than$216 million; Utilities increased by more than $18million; and Agricultural properties declined invalue by nearly $88 million.

Data Source: Henry County Tax Assessor

Figures listed above are from the 2011 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.

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Net Assessed property Values

County Value

ABOUTThis five year history reflects 40% net assessed valuesof property (real, personal, motor vehicle, etc.) lessexemptions multiplied by the past and current proposedmillage rates to show the amount of taxes that were (andwould be on current year) levied. The purpose is toshow the trend of net value and taxes levied resulting inthe percentage of tax increase or decrease.

Source: Henry County Tax Assessor and Georgia Departmentof Revenue (PT 32.1 calculations).

$8,000,000,000

$7,000,000,000

$6,000,000,000

$5,000,000,000

2007 2008 2009 2010 2011

$6,211,251,310

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

$5,709,864,174

$5,331,737,680


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.

Data Source: Approved Tax Digest, Manatron System, and GeneralLedger.

2007 2008 2009 2010 2011

$208,180,068(99.99%)

$240,000,000

$230,000,000

$220,000,000

$210,000,000

$200,000,000

$225,200,623(99.99%)

$230,765,187(99.99%)

$201,923,449(99.99%)

$187,635,492(97.00%)

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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 $190,525,178.The adjusted receivable amount was $187,635,492. TheHenry County Tax Commissioner’s Office has maintaineda collection rate of 99%.

Data Source: Henry County Tax Assessor, Fiscal Year Digest,Manatron System.1 As of June 30, 2012

100%

99%

98%

97%

96%

95%

94%

93%

2007 2008 2009 2010 2011

99.99% 99.99% 99.99% 99.99%

97.00%1

94.84%93.85%

95.15%

96.00%


Hotel/Motel Tax

TOURISMIn 2010, households would have had to pay $208 more each year to keepservices, etc. the same were it not for revenue generated from tourism.The economic impact of tourism during 2010 equaled $515,000 dailyexpenditures, or $188 million that year. Additionally, there was $5.7 millionin local sales tax and $7.4 million in state tax revenue.

In 2012 the estimated economic impact of youth sports tournaments inHenry County will total approximately $33 million. On average there are34 tournaments taking place in Henry County drawing close to 2,000teams and more than 40,000 out of town guests each year. In fact, HenryCounty has the distinction of hosting the largest single weekend amateurbaseball tournament in the world each March with 510 teams participatingin the 2012 USSSA Super NIT tournament.

250,000

200,000

150,000

100,000

50,000

ABOUTThe hotel/motel tax is a levy on publicaccommodations, charges forpromotion of tourism, conventions, andtrade shows. Amounts collected arebased upon reports submitted by hotelsand motels located in unincorporatedHenry County each year.

2007 2008 2009 2010 2011

$177,960.18

$227,810.15$205,653.11 $205,225.26

$245.340.05

Hotel/Motel tax collected

Number of reporting hotels(Unincorporated Henry County)

4 Hotels

8 Hotels

7 Hotels

9 Hotels 9 Hotels

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Occupational Tax

Business License: $1,026,364 (46%)

Wholesale: $864,176 (38%)

Alcohol: $287,825 (13%)

3% Excise Tax: $63,448 (3%)

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.


Business Licenses Issued

Total number of business licenses issued.

Total amount of business license fees collected.

5200

5000

4800

4600

ABOUTBusiness licenses are issued to commercial,retail and home based businesses. Fees aredetermined by type of business and accordingto gross receipts.

2008 2009 2010 2011

5,174

5,095

4,791

4,731$1,139,637

$1,340,309

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

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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 2011 Annual Report, inelectronic format, from the Henry County Tax

Commissioner website:www.henrytc.org


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

Documents

Tax Commissioner - 2011 Annual Report