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Henry County Tax Commissioner 2012 Annual Report

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State of the Office As 2012 came to an end, so did my first term of office as Henry County Tax Commissioner. Over the last four years I have seen the proverbial good, bad and the ugly. In the late 90’s and early 2000’s Henry County experienced phenomenal growth. Once labeled as one of the fastest growing counties in the nation, by 2009, Henry County would be in the throes of the worst real estate bust of its 191 year history. The “Mother of Counties” would eventually lose ALL five of its hometown community banks and have the infamous distinction of being the largest county in the state with no local community bank1. If that wasn’t bad enough, the ugly came next. Unfinished neighborhoods and home foreclosures began to rise while home values plummeted. As the FDIC came in and took over the failed banks, Henry County’s landscape, which once held beautiful dairy and cattle farms, now had “PVC” farms throughout. From January 1, 2009 through December 31, 2012, the property owners within our county lost over two billion dollars of taxable value2. The steady decline in values would finally settle in late 2012. By the last quarter of 2012 Georgia would once again lead the nation; however, this time it was with foreclosure sales accounting for 35 percent of all home sales. With the inventory of foreclosed homes on the market reducing, a renewed fervor and need for new residential building began. Despite the obstacles and difficulties over the last four years we, The Henry County Tax Commissioner’s office, continued to increase collection rates for “Delinquent taxes for Prior years,” as well as collection of taxes by fiscal year end. We made improvements within the office by increasing safety standards for our citizens and employees, improved our website to make it more interactive, extended and streamlined operation of hours for both branches, created and published annual reports to keep the citizens better informed, had the digest submitted and approved by the 1 2

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Department of Revenue by the August 1 deadline for four straight years, and became the first Tax Office to be recognized in the state with the Georgia Focus Recognition Award (Georgia Oglethorpe Award). Since our fiscal year for 2012 ended on June 30th of 2013, I should also mention HB 386 (better known as the bill that eliminated the birthday tax on vehicles). HB 386, now known as TAVT (Title Ad Valorem Tax) took effect March 1, 2013 and has completely changed vehicle registration and ad valorem taxes in Georgia. Let me encourage you to visit our website, www.henrytc.org, and read my overview of the new law. If you have questions regarding this new law, please do not hesitate to contact me. Lastly, let me say “Thank you” for electing me to a second term of office. As I begin my second term as Henry County’s Tax Commissioner, I want to reaffirm my commitment to you. Total Efficiency and Excellent Customer Service are my two most important goals. I am honored to be your Tax Commissioner and will continue to work to be fiscally conservative of the public’s money and resources. If I can ever be of assistance to you in any way, please let me know.

Joyner, Tammy. "Henry left with no local banks." Atlanta Journal-Constitution 19 Feb 2012, http://tinyurl.com/nmrtm3z. Taxable Value – 40% of Fair Market Value

www.henrytc.org

David Curry Tax Commissioner


TABLE OF CONTENTS Purpose, Vision, Mission, Goals and Accomplishments

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Department of Property Tax

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A Patriot and a Statesman

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Hotel/Motel Tax

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Department of Motor Vehicles

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Occupational Tax

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History of Georgia License Plates

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Important Dates

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Henry County Business Profile

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Locations & Hours

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DID YOU KNOW? Dr. Edward Bridges was an active community leader who believed that the Arts should be available to every citizen of Henry County. He inspired others with his vision which lead to the formation of the Henry Arts Council, later renamed the Henry Arts Alliance. Dr. Bridges was a director of the Robins Air Force band which travelled extensively as part of an Air Force Goodwill Tour. Upon his retirement, he began his dedication to ensuring that the Arts were available to anyone who wanted to enjoy them. The Alliance is affiliated

with many groups: Tussahaw House, Heritage Writer’s Group, Visual Arts Collective, the Henry Players, McDonough Arts, and the Atlanta Festival Ballet. He was named Henry County Citizen of the Year in 1994. He was given the honor of passing the torch on the Square during the 1996 Paralympics Torch Relay. He touched many people as he was battling cancer at the time and yet found the inner strength to sprint his leg of the relay to the delight of the spectators. Dr. Bridges inspired and touched many people during his

lifetime and Henry County is a more beautiful place thanks to his vision in bringing the Arts to our hometown.

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT

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Purpose

Accomplishments

The Henry County Tax Commissioner, as a duly elected constitutional officer, is responsible for billing, collecting and disbursing all monies levied as taxes for the County, School System, Water and Sewerage Authority and City of McDonough as well as the State of Georgia plus collecting fees for the cities of Henry County.

• Implemented on-line payment website for Occupational Tax. • Implemented a new software platform for Occupational Tax for better customer service and reporting. • Implemented new computer system for Motor Vehicles to expedite customer service. • Education and roll out of TAVT program. • Installed ATMs at both office locations for taxpayer convenience. • Provided scholarship opportunities to employees to assist in reaching their educational goals. • Maintained a collection rate on delinquent taxes for prior years of 99%.

Property taxes, motor vehicle taxes, mobile home taxes, timber taxes and heavy duty equipment taxes are collected and disbursed. Additionally, this office collects excise taxes from the sale of alcohol, distribution of alcohol, hotel/motel rentals and Occupational Tax for businesses operating within the unincorporated area of the county. The Tax Commissioner serves as the Ex-Officio Sheriff, assuming the total responsibility for collection of delinquent taxes.

VISION Henry County Tax Commissioner's Office: THE Premier Tax Commissioner's Office in Georgia.

MISSION Provide Henry County citizens excellent customer service by helping them understand and meet their responsibilities by applying the tax law with integrity.

Goals • Continue to increase the collection rate of Property tax. • Publish annual Tax Commissioner’s Report. • Participate in new Gratis System for Motor Vehicles. • Implement Credit Card system at both office locations. • Continue employee development through cross training to ensure optimum quality service to taxpayers.

CLIENT TESTIMONIAL “I wanted to take a moment to let you know about the excellent customer service I received today and have always received when I have had business at the Burke St. branch office. I was assisted by Ms. (Debra) Mayo and she was great. The people I have encountered during my visits to (this) office over the past few years have been friendly and I have only had positive experiences. I wanted to tell everyone to keep up the good work. This resident of Henry County definitely appreciates their efforts.” - David F.

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www.henrytc.org


A Patriot and a Statesman World War II veterans are dying at a rate of 1,500 a day and we are losing a precious group of historians. Representative John Yates is the only WWII veteran left in the Georgia Legislature. Rep. Yates is responsible for District 73, which incorporates parts of Henry, Spalding and Fayette Counties. He is a young 91 years old and very active in his work, life and community. He and his deceased wife of 66 years have 3 children, 8 grandchildren and 6 great-grandchildren for whom he loves to cook and have over to his family farm. Rep. Yates graduated from Spalding High School in 1938. He was called up to service in California after he married and his wife was expecting a baby. His high IQ scores qualified him for officer training school and he was sent to Fort Sill, Oklahoma. His training there was “the toughest time of my life as they did not give us enough to eat or time to eat it or to sleep” said Yates. He said they were trying to “break you and see if you had the goods to be an officer.”t He was a high school graduate competing with college graduates from all over the country who had already learned the material he was trying to learn so he would go to the PX before it closed at 10:00pm and buy a quart of ice cream and study until midnight to try and keep up. He had good reason to be worried as the “washout” rate was 70% and many trainees could not adjust to the pressures. He graduated officer training school in April, 1943 and was given two weeks off to visit his wife and meet his newborn baby. He was then sent to Texas for pilot training and trained until he was sent to Liverpool a month before D-Day. He served extensively in the Battle of the Bulge with the 35th Infantry and the Fourth Armored Division while flying his Piper Cub. He flew enough hours to earn him 6 Air Medals and 4 Battle Stars. After the war, Rep. Yates and his family returned to Spalding County where they purchased a home. He was hired as an account biller for the Ford plant in Atlanta the first day it opened on July 1, 1947. Rep. Yates graduated from Georgia State University after attending night classes for 6 years and was sent by Ford to Dallas, Texas to be a controller at the Ford Parts Depot. Rep. Yates worked for the Ford Company

for over 35 years and lived all over the country but moved his family back to his family farm in Spalding County upon his retirement. His foray into politics began when he wrote three separate letters to his representative and never received a response, so he decided to run for office and take care of his constituents. He made a promise that he would personally respond to every letter, card and now email that was sent to him, which he continues to do to this day. He began serving in 1989. Rep. Yates is the Chairman of the Defense and Veterans Affairs Committee and works diligently to ensure that all vets are given every opportunity to lead as normal a life as possible after serving our country. He understands the sacrifice and commitment our military men and women make as he has lived it and has never forgotten. He continues to work for his community and for all those who need help. He has received many awards through the years but one is especially touching. On March 25, 2013, he was awarded The Chapel of the Four Chaplains Humanitarian Award for his “service to all people regardless of race or faith”. This prestigious award is given in memory of four Army Chaplains who gave their lifebelts to fellow soldiers and prayed together as the U.S.A.T Dorchester sank beneath them into the Atlantic during WWII. This award was given to Rep. Yates for his lifelong dedication to ensuring no one forgets the WWII atrocities and the men and women who fought a war for freedom and peace. Through his 91 years of living, Rep. Yates has maintained a belief that hard work and faith will allow you to succeed and have a wonderful life.

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT

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Annual Motor Vehicle Transactions

201,543

200

195,848

190

190,058 186,487

186,895 $19,181,860

180

$19,811,190 $18,725,352 166,808

170

165,117 162,967

160

162,567

158,449

$17,666,650

150

$16,951,409

2008

2009

2010

2011

2012

ABOUT The number of total motor vehicle transactions decreased in 2012; however, the number of tags and amount of Ad Valorem taxes collected increased due to more people purchasing new vehicles instead of keeping older vehicles.

Total motor vehicle transactions includes multiple services performed by clerks involving processing motor vehicle tags, titles and documents. Total number of tags where Ad Valorem taxes are collected.

SOURCE: Gratis.

Total revenue collected.

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www.henrytc.org


2012 Registered Vehicles

Unincorporated: 137,633 (82.51%) City of McDonough: 13,058 (7.83%) City of Stockbridge: 8,683 (5.21%) City of Hampton: 4,159 (2.49%) City of Locust Grove: 3,275 (1.96%)

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT

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Registered Vehicles as of June 2013

COMPARISON Henry County registered a total of 184,390 vehicles as of June 30, 2013. In comparison, Clayton County registered 191,056 vehicles, Newton County registered 103,264 vehicles, and Spalding registered 61,118 vehicles.

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Cars: 119,469 (64.79%) Trucks: 36,452 (19.77%) Trailers: 22,844 (12.39%) Motorcycles: 4,992 (2.71%) Buses: 631 (0.34%)


Motor Vehicle Collection & Distribution

School Maintenance & Operation: $9,730,156.10 (50.73%)

ABOUT Henry County collected a total of $19,181,868.67 in 2012, which was disbursed to each of these entities as indicated.

County: $6,148,873.31 (32.06%) School Bond: $1,765,080.12 (9.20%) Water: $973,059.18 (5.07%) Hospital: $265,780.26 (1.39%) City: $187,891.13 (0.98%) State: $110,594.94 (0.58%)

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT

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History of Georgia License Plates

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There have been many changes in license plates in recent years. One of the first changes concerned the time of the renewal from a January-May deadline based on the first initial of the last name to the birthdate of the first person listed on the vehicle title. Another was offering multiple tag choices. Still another was the change with the TAVT tax verses ad valorem tax. Even the manufacturing of license plates has gone through a change. The process is now digitized.

All these changes originated from the State of Georgia Motor Vehicle division and our legislators; however the public was given a voice in choosing the new design for the standard Georgia Plates. The most popular specialty plates chosen by the public are the Wildlife plates and Zoo Atlanta plate. The Georgia Aquarium plate is rising in popularity.

Georgia Aquarium

Wildlife

Zoo Atlanta

Trout Unlimited Wildlife

www.henrytc.org


Business Profile: Southern Belle Farm By Jake Carter, 8th Generation Henry County Farm Owner and Operator

The Carter family has been proud to call Henry County home for eight generations. Originally sharecroppers, our forefathers moved around the county row crop farming for other landowners for a share of the profit, until my great - great grandfather saved enough money to buy part of what we now call Southern Belle Farm in 1938.

other fall activities. A year later, we opened up our first u–pick strawberry patch, followed by blueberries The first four generations of Carters made their living and blackberries by 2008. in the dairy business. At its peak, Southern Belle Farm consisted of 375 acres owned - 100 acres rented and What started as a seasonal business has now become approximately 350 Holstein dairy cows. In 1986, we a year round tradition for families in and around our sold out of the dairy business and went into a beef area as we play host to 70,000+ visitors each year. We cattle/hay operation, which continued until Jake Carter take great joy in offering a fun and safe environment graduated from the University of Georgia in 2003. for families to spend time together by offering them the opportunity to reconnect with agriculture in a new At this time, it was no secret that Henry County was and exciting way. We have discovered while offering at the top of the charts for fastest growing counties in this experience that most families are two to three the nation and farm land was being quickly developed generations removed from the family farm. Providing as urban sprawl was taking over our once rural an opportunity for families to reconnect with farming community. It was at this time that we were agriculture in ways such as seeing how a cow is forced to make a decision: either sell out and join in milked for the first time, or a family enjoying a hayride the expansion of our quickly growing real estate tour of the farm while learning about agriculture gives market or adapt to the change and stick with our roots us a real sense of purpose. and farm. The decision was in our blood and came easy – farm. With the recent purchase of additional property that adjoins the farm, the total acreage of Southern Belle We knew that in order to make it in farming in the Farm is now at 330 acres. This will allow us the metro Atlanta area, we would need to think outside the opportunity to expand the operation to offer many box. After many family meetings, we decided to open more u-pick crops such as peaches, which will begin the doors to the public in the fall of 2006 to what is in the summer of 2014. It is our desire to be good now called Agri-Tourism. stewards of the resources the Lord has blessed us with and, at the same time, be able to remain on this We began at that time a corn maze, pumpkin patch, land and share it with others. and hayrides as well as educational school tours and HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT

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Homestead Exemptions EXEMPTION AMOUNTS AND CODES CODE

AGE EXEMPTION AMOUNTS

L1

$15,000 - County, Hospital; $4,000 - State, School M&O; $0 - School Bond, Water.

L2

62

$20,000 - School M&O, School Bond; $15,000 - County, Hospital; $4,000 - State; $0 - Water.

L3

65

$80,000 - School M&O, School Bond; $15,000 - County, Hospital, Water; Full - State

L6

68

$120,000 - School M&O, School Bond; $15,000 - County, Hospital, Water; Full - State

L9

70

Full Exemption - School M&O, School Bond; $15,000 - County, Hospital, Water; Full - State

L12 Totally Disabled

$50,000 - School M&O, School Bond; $15,000 - County, Hospital; $0 Water; $4,000 - State

(Under age 65)

L16 Veterans Disabled

$63,780 - School M&O, School Bond; $63,780 - County, Hospital, Water, Sate

(Under age 65)

L17 Veterans Disabled 65

$80,000 - School M&O, School Bond; $63,780 - County, Hospital, Water; Full - State

L18 Veterans Disabled 68

$120,000 - School M&O, School Bond; $63,780 - County, Hospital, Water; Full - State

L19 Veterans Disabled 70

Full Exemption - School M&O, School Bond; $63,780 - County, Hospital, Water, City; Full State

SS Surviving Spouse

$63,780 - School M&O, School Bond; $63,780 - County, Hospital, Water; State and City

(Armed Conflict) No exemptions allowed for City taxes with the exception of L16 - L19, Veterans Disabled, and Surviving Spouse. The full State exemption applies to the first 10 acres only.

The Tax Commissioner annually mails new homeowners a booklet which contains important tax information about the following: • Local and state homestead exemptions • Preferential and conservation exemptions • Information about other types of property

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www.henrytc.org


Homestead Exemptions

50,000 40,400

40,000

45,853

46,942

2006

2007

48,577

49,737

49,533

48,829

47,446

42,989

37,271 34,931

30,000 20,000 10,000

2002

2003

2004

2005

2008

2009

2010

2011

2012

ABOUT There are many State and local homestead exemptions available, depending upon your eligibility. The Henry County Tax Commissioner’s Office assists taxpayers with determining which one will give them the best benefit. Application must be made in order to receive an exemption. While applications are accepted year round, the deadline for filing homestead exemption for the current tax year is April 1st.

Total number of exemptions.

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT

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Mobile Homes in Parks

$358,590

$350,000

$331,231

$325,388

1,439

$300,000 $250,000

$288,936

1,433

1,406

$278,392

1,420 1,377

$200,000 $150,000

2008

2009

2010

2011

2012

ABOUT Mobile homes located on property where the mobile home owners do not own the land are categorized as personal property. When the mobile home owners own the land and the mobile home, they are categorized as real property, or residential. SOURCE: Henry County Tax Assessor, Annual Tax Digest, and Manatron System.

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www.henrytc.org

Total amount of taxes collected. Total number of mobile homes located within parks.


Parcel Categories

Residential: $2,911,512,224 (53.83%) Commercial: $1,226,790,163 (22.68%)

CLIENT TESTIMONIAL “Thank you for the quality of service that you and many other employees of your office provide. I am proud to know that our residents have elected such a quality person to manage a very vital part of our government.� - Amanda

Industrial: $1,034,707,216 (19.13%) Utility: $124,884,475 (2.31%) Agricultural, Preferential, and Conservation: $110,522,522 (2.04%) Figures listed above are from the 2012 tax digest year. Property not considered residential is categorized as either commercial, industrial, utility, agricultural, conservation, or preferential. Commercial property is usually a building or land intended to generate a profit either from capital gain or rental income. An industrial property is normally used for production, manufacturing, or distribution.

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT

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Net Assessed property Values

$7,000,000,000

$6,776,901,378

$6,722,848,475

$6,000,000,000

$5,709,864,174

$5,000,000,000 $5,331,737,680

$4,641,027,111

$4,000,000,000

2008

2009

2010

2011

ABOUT This five year history reflects 40% net assessed values of property (real, personal, motor vehicle, etc.) less exemptions. The purpose is to show the trend of net values. SOURCE: Henry County Tax Assessor and Georgia Department of Revenue (PT 32.1 calculations).

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www.henrytc.org

County Value

2012


Real & Personal Property Taxes

$241,855,452 (99.99%)

$230,000,000 $220,000,000

$238,030,147 (99.99%)

$210,000,000 $209,767,688 (99.99%)

$200,000,000

$192,533,177

$190,000,000

(99.31%)

$169,220,562 (98.00%)

2008

2009

2010

2011

2012

ABOUT While actual collections have consistently hovered around 99%, this chart clearly shows the reality of how the recession has affected the total amount of taxes levied on real and personal property. SOURCE: Approved General Ledger.

Tax

Digest,

Manatron

System,

Total amount of real and personal property taxes collected and distributed.

and

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT

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Property Tax Collection Rate 100%

99.99%

99.99%

99.99%

99.31%

99% 98%

98.00%1

97% 97.00%

96% 96.00%

95% 95.15%

94% 93%

93.85%

2008

2009

2010

2011

2012

ABOUT The tax digest is presented annually to the Georgia Department of Revenue for approval before tax bills are created. This year, the original digest was $171,146,444. The adjusted receivable amount was $169,220,562. SOURCE: Henry County Tax Assessor, Fiscal Year Digest, Manatron System. 1

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As of June 30, 2013

www.henrytc.org

Amount collected as of June 30, 2012 Amount collected at fiscal year end


Hotel/Motel Tax $251,476.58 (8 Hotels)

250,000

$245.340.05 $227,810.15 (8 Hotels)

(9 Hotels)

$205,653.11 (7 Hotels)

200,000

$205,225.26 (9 Hotels)

150,000 100,000 50,000

2008

2009

2010

2011

2012

ABOUT

TOURISM

The hotel/motel tax is a levy on public accommodations, charges for promotion of tourism, conventions, and trade shows. Amounts collected are based upon reports submitted by hotels and motels located in unincorporated Henry County each year.

Despite the recession, hotel/motel tax revenue in unincorporated Henry County has increased by more than 10% since 2008, to $251,476.58 in 20121. And more than $16 million dollars in total lodging revenue was generated in 2012 by overnight travelers at Henry County & Convention & Visitors Bureau hotels2. When you add in the secondary expenses of an overnight stay (transportation, meals, shopping, etc), these overnight guests spent an estimated $42 million in Henry County in 2012 alone2.

Hotel/Motel tax collected

Such spending by tourists helps to reduce the tax burden of Henry County’s permanent residents. In fact, this tourism revenue equates to savings of about $204 per household in Henry County on state and local taxes each year. Since 2010, local hotel occupancy has increased by 24 percent and RevPAR (revenue per available room) has increased by 17 percent3. A percentage of this growth can be attributed to the increase in the number and size of youth sports tournaments. In 2012 alone, the Henry County Parks and Recreation Department hosted 34 softball and baseball tournaments, which brought more than 40,000 people and had an economic impact of more than $14 million2. 1

Henry County Tax Commissioners Office Henry County Convention & Visitors Bureau 3 Smith Travel Research, Inc. Republication or other re-use of this data without the express written permission of STR is strictly prohibited. 2

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT

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Occupational Tax & Alcohol Licenses

ABOUT Alcohol Licenses are issued upon approval by the county to any person wishing to obtain a retail license for the sale of alcohol beverages. A 3% Excise Tax is collected on distilled spirits sold by the drink. Wholesale fees are an excise tax levied on any person/business who sells beer, wine or distilled spirits to retail dealers or wholesale dealers.

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www.henrytc.org

Occupational Tax: $955,319 (44.64%) Wholesale: $812,880 (37.98%) Alcohol: $306,118 (14.30%) 3% Excise Tax: $66,014 (3.08%)


Occupational Tax Certificates Issued 5,095

4900 4800 4,791

4700

4,731

$1,340,309

4600 $1,005,842

4500

$1,026,364 4,453 $955,319

2009

2010

2011

2012

ABOUT Occupational tax certificates are issued to commercial, retail and home based businesses. Fees are determined by type of business and according to gross receipts.

Total number of certificates issued.

Total amount of occupational tax fees collected.

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT

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Important Dates Motor Vehicle Registration Dates • Motor vehicle registration expires at midnight on the (first) titled owner’s birthday. • Business or enterprise registrations expire at midnight on the last day of the month shown on the license plate or the decal. • Leased vehicles are registered by the lessee’s birthday. Property Tax Dates • January 1-April 1: Property tax returns accepted (in the Tax Assessor’s Office). Applications for Freeport and special land exemptions accepted (in the Tax Assessor’s Office). • April 1: Deadline for filing homestead exemption for the current tax year (applications are accepted year round). • May 1: Personal Property Mobile Home taxes are due.

• May 9: Assessment notices mailed by the Tax Assessor’s Office. • Sept 16: Tax bills mailed to property owners. • November 16: Deadline for property tax payment.

Occupational Tax/Business License • January 1: Renewals are due.

Interest & Penalty Dates • April 1: 10% penalty on occupational tax renewals. • May 2: 10% penalty on delinquent mobile home bills. • November 17: 1% Interest begins accruing on delinquent property tax bills. • February 17: 10% penalty applied on delinquent property tax bills. Liens (Fifa’s) filed on delinquent property tax bills.

You may download the 2012 Annual Report, in electronic format, from the Henry County Tax Commissioner website: www.henrytc.org

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www.henrytc.org


Locations & Hours MCDONOUGH OFFICE 140 Henry Parkway McDonough, GA 30253 Tel: (770) 288-8180 Fax: (770) 288-8190

Motor Vehicle/Tag Office Hours : Monday and Thursday 8:00 am – 6:30 pm Tuesday, Wednesday and Friday 8:00 am – 5:00 pm

Property Tax and Occupational Tax hours : Monday – Friday 8am – 5pm

STOCKBRIDGE OFFICE 164 Burke Street Stockbridge, GA 30281 Tel: (770) 288-8180 Fax: (770) 288-8189

Motor Vehicle/Tag Office Hours : Monday and Thursday 8:00 am – 6:30 pm Tuesday, Wednesday and Friday 8:00 am – 5:00 pm

Property Tax hours : Monday – Friday 8am – 5pm

CLIENT TESTIMONIAL “As a teacher and property-owner in Stockbridge, and a homeowner in McDonough, I find myself needing to stop by both of your offices on occasion. You need to know that I have always had exemplary service at both of these offices. Whether it was a car tag renewal that I'd waited 'til last minute to do, or question on taxes on a rental house, your staff was always pleasant, courteous, and knowledgeable.” - Don D.

HENRY COUNTY TAX COMMISSIONER 2012 ANNUAL REPORT

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