ARTICLE B. PROPERTY TAXES
Section 1. LEVY OF TAX
Each person owning real property, including land and improvements, in the City of Savannah on the first day of January, and each person owning or holding in trust or consignment machinery and equipment, merchandise inventories, boats and boat motors, automobiles and other vehicular equipment, aircraft, mobile homes, and every other kind of personal property in the City of Savannah on the first day of January, shall pay a tax upon such property, except upon household goods, personal tools, and other such property as may be exempt from taxation under Georgia law.
Section 2. ASSESSMENT OF PROPERTY
Such tax on real and personal property shall be based on the assessed value thereof as lawfully determined by the Chatham County Board of Tax Assessors by means of returns hereinafter required.
Section 3. EXEMPTIONS
Pursuant to Georgia law and a public referendum (1988), the City of Savannah granted for 1989 and subsequent years a $30,000 homestead exemption on the assessed value of the home of each resident owner who is 65 years of age or over or who is totally disabled if such resident’s income does not exceed $11,500 annually as declared for Georgia income tax purposes. Pension and Social Security income is excluded from this total to the extent that it is not subject to the Georgia income tax. Certain other exemptions are also provided by Georgia law.
Pursuant to Georgia law and a public referendum (2000), the City of Savannah granted for 2001 and subsequent years a variable homestead exemption equal to the amount by which the current year assessed value of a homestead exceeds the base
year assessed value, adjusted annually for inflation.
By resolution on December 15, 1988, City Council requested and authorized the Chatham County Assessor to receive enrollment applications and grant property tax exemptions for the City of Savannah.
Although no action of City Council is required in this ordinance, this exemption information is included herein for purposes of clarity and completeness.
Section 4. TAX RATE
The ad valorem tax rate on real and personal property for the current tax year shall be determined upon State approval of the Chatham County Tax Digest, and adopted by an ordinance to amend this ordinance.
The tentative or preliminary millage rate, as estimated to produce budgeted revenues from property taxes, is 13.10 mills on the dollar (.0134) or $13.10 per $1,000.00 in assessed value. This tentative or preliminary rate is shown here for information only, and is not levied by this ordinance. There shall be no property tax levied and billed on any tax account on which the assessed value of the property is less than $500.00.
Section 5. PAYMENT DUE DATES
(A) Real Property Tax. Any tax levied on real property shall be payable in semi-annual installments. The first installment shall be due on or before June 1 and the second installment shall be due on or before November 15 of the current tax year.
(B) Personal Property Tax. Any tax upon personal property may be billed in semi-annual installments. The first installment if billed shall be due on or before June 1 and the second installment shall be due on or before November 1 of the current tax year.
(C) Adjustment of Due Dates. The Revenue Director shall have authority to adjust or modify payment due dates and to eliminate the first installment billing should conditions warrant.
Section 6. PENALTY FOR DELINQUENT PAYMENT
In the event that any tax is not paid when due, the outstanding amount shall be subject to immediate execution. The execution fees and interest charge shall be as provided in O.C.G.A §48-2-44 and in O.C.G.A. §48-2-40 and, if required for collection, the City Marshal may assess and collect levy administration fees to include court filing fees, advertising fees, title research and abstract fees, and such other fees as provided for by state law and local ordinance.
Section 7. RETURN TO COUNTY ASSESSOR REQUIRED
Each person liable for property taxes under this ordinance shall make a return to the Chatham County Board of Assessors on forms furnished by the Board and according to the regulations prescribed by the Board of Assessors.
Section 8. PUBLIC UTILITY PROPERTY TAX
Any public utility owning property which is assessed and allocated to the City of Savannah by the Chatham County Board of Assessors or b-y the Georgia Department of Revenue shall pay to the Savannah Revenue Department a tax at the millage rate adopted for real and personal property within the City.
Such tax shall be billed and shall be due and payable after assessments are certified by the Chatham County Board of Assessors. As a convenience to public utility companies, the annual tax may be paid in quarterly installments for the first three quarters of the calendar year, based on the previous year's assessment. In such case, the fourth quarterly installment will be the annual tax amount, based on the current year's assessment, less installments paid for the first three quarters. Within 30 days after notification of the assessment for the current year, and final billing of the tax by the City, the full tax for the year shall be due to the Savannah Revenue Department.
Section 9. INDUSTRIAL AREA PROPERTY TAX
Taxes are hereby levied at the rate of five mills on the dollar, or $5.00 per $1,000.00 in assessed value, on all lands and improvements located within industrial areas One, Two, and Three, as set out and described in the Acts of 1950, pages 444, et. seq. (except Hutchinson Island annexed portions) upon the assessed value of all land and improvements located within said industrial areas as determined and assessed by the Chatham County Board of Assessors. In consideration of taxes to be paid on real property within the said areas, the City of Savannah shall furnish water service at the prevailing rates and the services of the Fire Department.
Section 10. EXECUTION AND SALE OF PROPERTY UNDER CERTAIN
CONDITIONS
Whenever the City Manager, the Assistant City Manager/Management Services, the Revenue Director, either one or all, shall have reason to believe that any personal property subject to taxation is about to be sold or removed, or otherwise disposed of so that the City's lien for taxes may be jeopardized or defeated, then it shall be the duty of the Revenue Director to issue execution for the whole amount of the year's taxes due on said personal property and unpaid at that date. Said execution when issued shall be levied and the property sold in the same manner as though execution had been issued after default, as provided in ordinary cases for City taxes.
Section 11. WATER TRANSPORTATION DISTRICT TAX
Pursuant to City ordinance establishing a Water Transportation District, there shall be levied a special service district tax on property located in the Water Transportation District. This tax shall be based on the values assessed as lawfully determined by the Chatham County Board of Tax Assessors, and shall be taxed at a rate set annually by the Mayor and Aldermen which shall be in addition to the ad valorem tax millage rate as provided in Section 4 of this article.
The tentative or preliminary millage rate for the Water Transportation District Tax for 2005 is . 2 mills (.0002) or $.20 per $1,000.00 in assessed value. This tax will be calculated on the net taxable assessed value after application of all allowable exemptions provided by local ordinance and state law. The Revenue Director will bill and collect this tax in the manner prescribed for property taxes as provided in Section 5 of this article. |
