Site Visits

Georgia law (OCGA § 48-5-299) charges the Emanuel County Tax Assessor's Office with the responsibility of valuing all real and personal property in the county. To do this, county tax appraisers conduct periodic reviews, also called "site visits," between January 1 and May 15.

Another section of Georgia law (OCGA § 48-5-264.1) requires reasonable notice to property owners and occupants before a site visit. This page of the county website serves as that notice.

Scope and Frequency

Emanuel County has approximately 15,000 parcels spread out across its 688 square miles. Given the county's vast size, it takes about 3 years for the tax assessor's office to make a complete pass around the county. For efficiency, the appraisers conduct mass appraisals, which uses statistical models and standardized procedures to assign comparable values to multiple properties at once. (This is not to be confused with fee appraisals, which are more detailed evaluations that provide precise market value for individual properties.) Property in Georgia, and thus Emanuel County, is taxed on its assessed value, which is 40 percent of its fair market value. Timber is the only type of property taxed at a different value; it is instead taxed at 100 percent of its fair market value after it's harvested.

Identification and Procedure

During site visits, appraisers will wear county shirts, drive marked county vehicles, and carry proper county identification.

Appraisers will conduct exterior inspections of all residences and outbuildings, taking photographs of the front and back of structures. These reviews, required by Georgia law every 3 to 4 years, ensure accurate recording of property descriptions, construction, and amenities.

Resident Notification and Access

If residents are not home, appraisers will leave a card or door hanger to inform them of the visit.

Appraisers will not go through or over locked gates. If feasible, they will leave a card or door hanger on the gate. Residents with locked gates should contact the Emanuel County Tax Assessor's Office to schedule an appointment.

Property Information Protection

Georgia Senate Bill 215 provides law enforcement officers legal protection from having the information collected from site visits disclosed in the public record. However, a non-disclosure form must be provided to the tax assessor's office to receive this immunity. Completed forms can be returned to the tax assessor's office by fax, United States Postal Service, email, or delivered in person. However, the form will not be processed without an accompanying state-issued ID and a form of employee verification.