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Nathan Hayenga
Senior Project Research Paper
Mrs. Corbett
11/14/2011
Appealing Property Taxes
` In life, two things are said to be certain: death, and taxes. Everybody dies and everybody
gives up a little bit of their hard earned wealth to the government. People have paid taxes for
millennia, ever since the first organized civilizations, and the earliest and most prevalent of all
the diverse forms of taxes humanity has paid is the property tax. This is a tax paid on property
and in the modern world is paid mainly on the value of a home. Property taxes are not bad things
because taxes fund governments which provide a large number of needed services to taxpayers.
Property taxes are a part of life which has been refined over thousands of years and now serves
an important and specific role within modern governments. But, nobody likes to pay taxes. So if
a property is being taxed too heavily, it is possible to lower the taxes by appealing the assessed
home value of the property
Property taxes have been around for thousands of years and have been evolving and
changing the entire time. “The earliest known tax records, dating from approximately six
thousand years B.C., are in the form of clay tablets found in the city-state of Lagash in modern
day Iraq, just northwest of the Tigris and Euphrates Rivers” (Carlson 3). These first taxes existed
close to eight thousand years ago, and have set many precedents over taxes in the modern world.
Lagash’s taxes were paid to the King in the form of one tenth of the crops grown by a farmer.
Also, in these early tax systems it was interesting to note that the farmers would often pay more
taxes if the city-state was in a time of war or if the King was dealing with an emergency. This is

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interesting because it directly correlates with how millage rates on property taxes function today.
These tax systems evolved over thousands of years and finally grew into the basic American
system that has been modified little even to this day. Typically in the American system of
taxation, “the state divided itself into counties, which were given many responsibilities for
administering state laws. Citizens were free to organize municipalities, school districts, and
many kinds of special districts to perform additional functions” (Whaples). In the American
system, every county in each state has its own way of administering and deducting a property
tax, and has since the Revolutionary War. The effect of initially differing property tax systems in
the beginning of the United States has been the evolution of a variety of methods for computing
property taxes all having very similar rates nationwide. The United States has a property tax
system which has been in use since the birth of America.
Taxes are also very important throughout the course of history. Julius Caesar once said,
“My friend, taxes are the chief business of a conqueror of the world” (Carlson 4). By the
admission of Rome’s greatest emperor that taxes are what allowed the Empire to become the
power that it was. It is also evident in history books that during times of wise taxation the Roman
Empire was at its strongest, and the introduction of lax taxation policies marked the beginning of
Rome’s fall from power. Taxes also helped the United States to become independent. “When the
Revolutionary War began, the colonies had well-developed tax systems that made a war against
the world’s leading military power thinkable” (Whaples 1). It was the colonies’ ability to
organize and pay for the weapons, tools, and supplies that go into the functioning of an army that
allowed a group of farmers to defeat the strongest military of the age. While no one can say they
enjoy paying taxes, it is undeniable that taxes have an impact on the world.

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In the modern world taxes are still present and serve many important functions, even if
the processes grown far more complicated than the forms of taxation used in the past.
“Ad Valorem tax, more commonly known as property tax, is a large source of revenue for local
governments in Georgia. The basis for ad valorem taxation is the fair market value of the
property which is established as of January 1st of each year. The tax is levied on the assessed
value of the property which, by law, is established at 40% of fair market value. The amount of
tax is determined by the tax rate levied by the various entities (one mill is equal to $1.00 for each
$1,000 of assessed value)” (Fields 2).
While this description is applicable to Cherokee County, Georgia, alone, it is apparent that the
systems of property taxation have grown more challenging. Every county in every state has a
different method for taxing private property. The most common way of measuring property tax
is, however, pretty consistently known as a millage rate. In Cherokee County the millage rate is
$29.235. Millage rates are also fairly consistent, with most United States governing bodies only
able to change them in four ways.
“1. if the voters approve a millage increase, 2. if the legislature approves the creation of a special
district and grants authority to levy a millage, 3. if the Board of Liquidation/City Debt adjusts the
millage rate to collect the amount required to service its general obligation bonds; When new
bonds are issued, this millage rate increases, and as older bonds mature, this millage rate
decreases., and 4. re-assessment” (Matheu).
Millage rates are fairly challenging to change and only change under certain conditions. For
example, they will change if the assessed values of houses depreciate enough that the property
taxes are not providing enough funds for the services they render. Situations like this will force
the millage rate to increase. It is interesting to note that even though millage rates will go up if
they cannot pay for the services provided by the government, they hardly ever come down if
there is a surplus of funds being collected.
Property taxes fund a number of programs which modern societies deem necessary. In
Cherokee County, Georgia the millage rate is $29.235 per every $1000 dollars of assessed value.

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Out of the total millage rate, $19.45 goes directly to the funding of public schools while $3.129
goes to the fire department (Cherokee County Tax Commissioners Office). Property taxes almost
exclusively provide the funds necessary to run these services, both of which most people
generally regard as important to any society. Most of the services provided for by property taxes
do not become cheaper or easier to provide when home values are down, so in these types of
situations the millage rates will go up to continue to fund the services. An example of the rise in
millage rates is seen between the years 2010 and 2011. During these years, the housing market
crashed and home values dropped. Also during these years, the millage rate rose from $28.398 to
$29.235, an increase of $.837 for every $1000 dollars of valued taxable property (Cherokee
County Tax Commissioners Office). Taxes are an unpopular part of life but property taxes
actually help make life better by funding services like fire departments, schools, and parks.
There is a way to lower the property taxes set by the government. It is called appealing
property taxes and is a process attempting to lower the assessed value of a house in the eyes of
the government. “The National Taxpayers Union, a Washington, D.C., advocacy group whose
goal is to lower taxes, estimates that as much as 60 percent of taxable property in the United
States is over-assessed” (McCune). Due to the outdated systems and processes, the government
tends to charge homeowners more in property taxes than the market value warrants. It is for this
reason that we attempt to lower the assessed value of a home. The first thing to do is to assess the
value of your home. Several factors that should be compared with other local homes are,
“number of bathrooms and bedrooms, square footage, year of construction, heating source, air-
conditioning and updated electric” (Rubenstein). By comparing these factors against other
houses in the area near the property in question, it is possible to gauge a fairly accurate value of
the house. In order to lower the assessed value of a property, an official appeal must be filed with

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the local County Board of Equalization (Georgia Department of Revenue). This appeal is based
on the value of the home, its uniformity, its taxability and the exemptions claimed by the
homeowner filing the appeal. These appeals are examined by a board of assessors and, more
often than not, succeed in lowering the assessed value of the house reducing the property taxes
for years after the appeal was filed.
Unfortunately, no process is perfect, and property taxes in America are often flawed or
incorrect. As previously stated, sometimes property values go down. A problem that can arise is
the assessed value of a home not going down with the fair market value. With this decrease in
home values, the government will increase the millage rate and the property taxes paid will end
up rising uncontrollably. With a higher millage rate, a too-high assessed home value becomes
even more painful to a homeowner (Quintilian). Recently, home values fell with a falling
economy. So not only did millage rates go up, but the income of the homeowners went down.
The only saving grace in this situation is that the house values will also go down. If the assessed
value does not decline then the situation becomes unbearable with higher taxes on an inaccurate
estimation of value. Another issue with the property tax system is it punishes based on
improvements to a property. A well done home renovation can increase a property’s assessed
value which in turn raises the taxes expected to be paid on it. Well done renovations can
significantly increase the property taxes to be paid each year (Gibbs). A problem many people
face when they perform a home renovation is a lack of foresight considering the increase in taxes
that comes with many renovations. Thankfully, the government is not perfect and many areas
only require government property assessments every couple of years. This means it is possible to
increase the value of a home while paying the same property taxes as before. This shows,
however, it is sometimes better to stick with the assessment that a house has rather than appeal to

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get it lowered, because it is possible for the assessed value to rise. The property tax system, while
flawed, provides an opportunity to correct errors and injustices through an appeal process.
Taxes are a part of life and an inescapable fact. However, taxes are not entirely bad
because they fund services the government would not otherwise be able to provide. With the
right skills and diligence it is possible to ensure that all properties are taxed fairly. It is the
responsibility of each tax payer to use the appeals process to be certain their property is
appropriately taxed.

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Works Cited
Carlson, Richard Henry. “A Brief History of Property Tax.” Fair & Equitable (Feb. 2005): 3-10.
PDF file.
Cherokee County. Tax Commissioner. A GUIDE TO HOW PROPERTY IS ASSESSED, HOW
TAXES ARE DETERMINEDAND CURRENT EXEMPTIONS. By David Fields. Microsoft
Word file.
- - -. Tax Commissioner’s Office. Millage Rates. Cherokee County, n.d. Web. 13 Nov. 2011.
<http://www.cherokeega.com/departments/
department.cfm?displaySection=Millage%20Rates.txt&departmentid=31>.
Gibbs, Lisa. “Remodeling’s Hidden Cost: Higher Taxes.” EBSCO Host. Galileo, Dec. 2003.
Web. 14 Nov. 2011. <http://web.ebscohost.com/ehost/
detail?vid=3&hid=10&sid=730a41d4-1ec0-4ab3-9cda-
a9e9a194d473%40sessionmgr11&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=a9
h&AN=11491735>.
“How To Appeal a Property Tax Assessment.” Georgia Department of Revenue. Georgia
Department of Revenue, n.d. Web. 13 Nov. 2011. <http://etax.dor.ga.gov/ptd/adm/
taxguide/appeals.aspx>.
Matheu, Joaquin, JR. “FAQ’s about Assessments.” Tangipahoa Parrish Assessor. Tangipahoa
Parish Assessor, n.d. Web. 13 Nov. 2011. <http://www.tangiassessor.com/about-
assessments.html>.

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McCune, Jenny C. “Protesting your Property Assessment.” Editorial. Bankrate.com. N.p., 25
Mar. 2008. Web. 17 Oct. 2011. <http://www.bankrate.com/brm/itax/news/
20030806a1.asp>.
Quintilian, Patricia. “Talking Down Your House.” EBSCO Host. Galileo, n.d. Web. 14 Nov.
2011. <http://web.ebscohost.com/ehost/detail?vid=3&hid=10&sid=730a41d4-1ec0-4ab3-
9cda-
a9e9a194d473%40sessionmgr11&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=a9
h&AN=61214195>.
Rubenstein, Micah. “Assessing Property Values.” Editorial. SF Gate. San Francisco Chronicle,
n.d. Web. 13 Nov. 2011. <http://homeguides.sfgate.com/assessing-property-values-
7928.html>.
Whaples, Robert, ed. “History of Property Taxes in the United States.” EH.net. Economic
History Association, 1 Feb. 2010. Web. 13 Nov. 2011. <http://eh.net/encyclopedia/
article/fisher.property.tax.history.us>.