2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 1 - General Provisions
§ 48-5-20. Effect of Failure to Return Taxable Property; Acquisition of Real Property by Transfer; Penalty for Failure to Make Timely Return

1. 1. Any taxpayer of any county that returned or paid taxes in the county for the preceding tax year and that fails to return property for taxation for the current tax year as required by this chapter shall be deemed to have returned for taxation the same property as was returned or deemed to have been returned in the preceding tax year at the same valuation as the property was finally determined to be subject to taxation in the preceding year. Each such taxpayer shall also be deemed to have claimed the same homestead exemption and personal property exemption as allowed in the preceding year.
   2. Any taxpayer of any county that acquired real property by transfer in the preceding tax year for which a properly completed real estate transfer tax form has been filed and the real estate transfer tax required under Article 1 of Chapter 6 of this title has been paid, and where no subdivision of the real property has occurred at the time of transfer, shall be deemed to have returned for taxation the same real property as was acquired by transfer at the same valuation as the real property was finally determined to be subject to taxation in the preceding year. Nothing in this paragraph shall be construed to relieve the taxpayer of the responsibility to file a new timely claim for a homestead exemption and personal property exemption or to file a timely return where improvements have been made to the real property since it was last returned for taxation.
2. Any penalty prescribed by this title or by any other law for the failure of a taxpayer to return property for taxation within the time provided by law shall apply only to the property:
   1. Which the taxpayer did not return prior to the expiration of the time for making returns; and
   2. Which the taxpayer has acquired since filing the taxpayer's mostrecent tax return or which represents improvements on existing property since such return was filed.
3. A taxpayer's failure to return real property or whether or not such real property was deemed returned for taxation shall not affect such taxpayer's right to appeal pursuant to Code Section 48-5-311.

(Code 1933, § 92-6202.1, enacted by Ga. L. 1969, p. 960, § 1; Ga. L. 1970, p. 278, § 1; Code 1933, § 91A-1015, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1992, p. 1643, § 2; Ga. L. 1994, p. 237, § 2; Ga. L. 2019, p. 656, § 1/HB 183.)

The 2019 amendment, effective July 1, 2019, substituted "that" for "who" twice in the first sentence of paragraph (a)(1) and near the beginning of the first sentence of paragraph (a)(2); deleted "his" preceding "property for taxation" in the first sentence of paragraph (a)(1) and in subsection (b); in paragraph (b)(2), substituted "filing the taxpayer's most recent tax" for "his last tax", and substituted "such return was filed" for "his last return" at the end; and substituted the present provisions of subsection (c) for the former provisions, which read: "Reserved."

- For article, "Procedure and Problems in Georgia Ad Valorem Tax Appeals," see 26 Ga. St. B. J. 98 (1990). For survey article on real property law for the period from June 1, 2002 to May 31, 2003, see 55 Mercer L. Rev. 397 (2003).

JUDICIAL DECISIONS

Failure to itemize specific property interests.

- After an owner of mineral rights entered into an agreement with the county where the property was located to pay lump-sum taxes without itemizing the specific property interests, the agreement did not meet the requirements of O.C.G.A. § 48-5-15(c), nor did it constitute payment of taxes due within the meaning of O.C.G.A. § 44-5-168. Georgia Marble Co. v. Whitlock, 260 Ga. 350, 392 S.E.2d 881 (1990), cert. denied, 498 U.S. 1025, 111 S. Ct. 675, 112 L. Ed. 2d 667 (1991).

O.C.G.A. § 48-5-20 does not empower a county board of tax assessors to reassess property that has been automatically returned and the taxes paid as the equivalent of unreturned property, even though the property owner violated an affirmative duty to make an actual return. Cobb County Bd. of Tax Assessors v. Morrison, 249 Ga. App. 691, 548 S.E.2d 624 (2001).

- Automatic refiling of a prior return does not exempt property owners from the duty to make a return of any improvements or subdivision of the property; however, such provision does not empower a county board of tax assessors to treat such under returned fair market value as unreturned because no statute expressly grants such power. Cobb County Bd. of Tax Assessors v. Morrison, 249 Ga. App. 691, 548 S.E.2d 624 (2001).

- When a taxpayer sold improvements on the taxpayer's property, then filed a return in which the taxpayer left blank the area for "market value," it was not entitled to a refund under O.C.G.A. § 48-5-380, as under O.C.G.A. § 48-5-6, returns had to state fair market value; a county was not required to interpret the taxpayer's silence on market value as a declaration that there was no value, and under O.C.G.A. § 48-5-20(a)(1), a taxpayer who failed to return taxable property in a given year was deemed to have returned the property at the same valuation as applied the preceding year. Int'l Auto Processing, Inc. v. Glynn County, 287 Ga. App. 431, 651 S.E.2d 535 (2007).

- In connection with the purchase of real property at a tax sale, the value of the property shown on the Form PT-61 did not trump the county tax commissioner's valuation because the proper value to be assigned to the property was the same valuation as in prior years, not the amount shown on Form PT-61. In re Powell-Garvey Co., Bankr. (Bankr. S.D. Ga. June 13, 2006).

- If property is automatically returned under this statute, and no change is made by the tax assessors, then there is no legal right to arbitration. Security-Morosgo Apts., Inc. v. City of Atlanta, 230 Ga. 117, 196 S.E.2d 17 (1973).

Document filed as a "class return" by taxpayers is ineffective, since there are no provisions of law for such a return. The members of that class of taxpayers who have the remedy of class arbitration and who do not file individual returns within the time provided by law are deemed to have returned their property at the assessment placed upon the property for the previous year. Callaway v. Carswell, 240 Ga. 579, 242 S.E.2d 103 (1978).

- Trial court erred in awarding a property owner $7,515.00 in attorney fees under O.C.G.A. § 48-5-311(g)(4)(B)(ii) against a county board of tax assessors after a jury valued the property in question substantially lower than the board's valuation; the record did not support the trial court's conclusion that the property was returned for taxation by operation of law pursuant to O.C.G.A. § 48-5-20(a)(2), and the board did not waive the board's objection to the fees because the trial court did not hold a hearing on the issue of the attorney's fees, O.C.G.A. § 9-11-46(a), and the board therefore did not have an opportunity to object to the award. Fulton County Bd. of Tax Assessors v. Butner, 258 Ga. App. 68, 573 S.E.2d 100 (2002).

- Following a bench trial, an order was issued establishing the 1997 fair market value of the taxpayer's property at a value of $4,709,000.00, which was an amount greater than the value set by the board of equalization; however, when the taxpayer paid taxes in 1997, 1998, and 1999, the taxpayer did so based on the board of equalization's 1997 valuation and because the 1997 value of the taxpayer's property was finally determined to be $4,709,000.00, the taxpayer automatically returned the property in 1998 and 1999 at that value and thus, the taxpayer underpaid the taxpayer's taxes for the 1997, 1998, and 1999 tax years and the tax assessors were entitled to summary judgment finding that the taxpayer had underpaid the taxpayer's taxes and owed additional sums. Pine Pointe Hous., L. P. v. Bd. of Tax Assessors, 269 Ga. App. 855, 605 S.E.2d 443 (2004).

- As a taxpayer did not pay the prior year's taxes, the taxes paid by the taxpayer for the prior year were deemed the taxpayer's tax return for the tax year under O.C.G.A. § 48-5-20(a)(2), so the taxpayer was not required to file a separate tax return on the taxpayer's property, and the taxpayer's late return was a nullity; therefore, upon the taxpayer's successful appeal of an assessment of the taxpayer's property, an award of costs and attorneys fees was mandatory under O.C.G.A. § 48-5-311(g)(4)(B)(ii). Simmons v. Bd. of Tax Assessors, 268 Ga. App. 411, 602 S.E.2d 213 (2004).

OPINIONS OF THE ATTORNEY GENERAL

Applicability to claims to the increased homestead exemption.

- General Assembly did not intend this statute to apply to persons claiming the increased homestead exemption provided for in Ga. Const. 1945, Art. VII, Sec. I, Para. IV (see now Ga. Const. 1983, Art. VII, Sec. II, Para. I-IV); this statute does not eliminate the requirement that persons claiming the increased homestead exemption file an annual application for such exemption. 1969 Op. Att'y Gen. No. 69-236; 1969 Op. Att'y Gen. No. 69-459.

RESEARCH REFERENCES

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, § 625.