The attached Exempt Property Questionnaire should be submitted to the Fulton County Board of Assessors on each parcel for which the exemption is being sought. To qualify for exempt status, the property must meet all requirements pursuant to Georgia Law. In order to ensure a thorough and accurate review, it is necessary that the following information be received with your questionnaire:
- Ordinance or charter describing your organization,
- Articles of incorporation from the Secretary of State establishing your organization as a non-profit organization, and/or
- Publications, pamphlets, flyers, newsletters, etc. describing your organization’s use of the property.
Note that exemption from state and federal income taxes does not automatically qualify a property for exemption from ad valorem taxes. This is also true for a non-profit organization. Additionally, tax exempt status of property is not transferable. If a change in ownership occurs, the new owner should complete and submit an Exempt Questionnaire to ensure the property retains the exempt status.
You will receive a letter from the Board of Assessors notifying you of the status of your request for exemption. If exempt status is approved, the notification letter will specify the year for which the exempt status will become effective. If exempt status is denied, you will have the right to appeal the decision within 45 days from the date of the letter of notification. If after reviewing your appeal the Board of Assessors makes no changes in its decision, your appeal will be forwarded to the Board of Equalization and you will be notified of your scheduled hearing date.
If you receive a tax bill from the Tax Commissioner’s office and have a Questionnaire pending, you should pay the bill to avoid any penalties or interest should exempt status be denied. If the property is determined to be exempt, the Tax Commissioner’s office will refund the taxes paid.
Exempt status is granted based on the use of the property and is not necessarily permanent. If there is a change in the use of the property, the Board of Assessors may require an Exempt Property Verification Questionnaire to be submitted. A subsequent review will be made to determine if the property qualifies for exemption. It is the responsibility of the owner to inform the Board of Assessors if the use of the property changes.
We trust this information is helpful to you in completing the Exempt Property Questionnaire and at the same time assist you in understanding the procedures required to determine if a property should be classified as exempt.
If you have questions or need assistance with the questionnaire, call (404) 612-6440, press option #1.