Compilation of Rules and Regulations of the State of Georgia
Department 539 - RULES OF GEORGIA REAL ESTATE APPRAISERS BOARD
Chapter 539-1 - SUBSTANTIVE REGULATIONS
Rule 539-1-.20 - Property Tax Consultants
Current through Rules and Regulations filed through September 23, 2024
(1) A property tax consultant is an appraiser employed or retained to act in an advocacy capacity in a property tax appeal matter in which the appraiser acts as an advocate, not as a disinterested third party, in rendering an analysis, opinion, or conclusion relating the nature, quality, value, or utility of identified real estate or identified real property and in which any final determination of value is to be made by an authorized governmental entity or statutory process.
(2) A property tax consulting assignment is one in which the appraiser provides specialized services and is therefore subject to the requirements of the Official Code of Georgia Annotated 43-39A-20(3).
(3) In performing property tax consulting assignments, an appraiser must:
Departure from the requirements of this paragraph is not permitted in property tax consulting assignments.
(4) In performing property tax consulting assignments, an appraiser must observe the following specific guidelines:
(5) In reporting the results of a property tax consulting assignment, an appraiser must communicate each analysis, opinion, and conclusion in a manner that is not misleading. Each written or oral consulting report must:
Departure from the requirements of this paragraph is not permitted in property tax consulting assignments.
(6) Each written property tax consulting assignment must comply with the following specific reporting guidelines:
(7) Each written property tax consulting assignment report must contain a certification that is similar in content to the following form:
I certify that, to the best of my knowledge and belief:
-- that this report has been prepared in my capacity as an advocate in a property tax appeal matter and not as a disinterested third party.
-- the statements of fact contained in this report are true and correct.
-- the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, professional analyses, opinions, and conclusions.
-- my analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the relevant appraisal standard adopted by the Georgia Real Estate Appraisers Board.
-- I have (or have not) made a personal inspection of the property that is the subject of this report. (If more than one person signs the report, this certification must clearly specify which individuals did and which individuals did not make a personal inspection of the property.
-- no one provided significant professional assistance to the person signing this report. (If there are exceptions, the name of each individual providing significant professional assistance must be stated.)
Departure from the requirements of this paragraph is not permitted in property tax consulting assignments.
(8) To the extent that it is both possible and appropriate, any oral report (including expert testimony) of a property tax consulting assignment must address the substantive matters set forth in paragraph (6) of this Rule.
O.C.G.A. Secs. 43-39A-13, 43-39A-18.