to He ck. I have been researching this issue for quite some time and I personally have come to the conclusion that the term "assessed value" has the effect of making these exemptions look smaller than they really are. For example a $60,000 exemption off assessed value is really $150,000 off of fmv.
That is just my opinion. It seems to me that the use of the term "assessed value" is misleading to the general public. But then as you say, the Assessor, State and County all use that term. The Tax Digest uses that term.
I have stopped talking to the Tax Assessor and Commissioner since they frequently put out "misinformation", in my opinion.
The Lumpkin Tax Commissioner apparently doesn't know how to look at the Tax Digest and count the number of folks getting the local senior exemption. She also apparently "thinks" that land in Counservation Use is taxed at fmv and not conservation use.
Here is a website I launched a year ago to better educate Lumpkin tax payers on how the system really works. http://www.LumpkinTaxCut.com .
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