Athens-Clarke County

Local Option Tax Incentive for Historic Property

On April 11, 1990 the Governor of Georgia signed into effect a local option act for property tax deferment program for historic resources designated under an approved local ordinance and listed either by the State Register or the National Register of Historic Places. This incentive program does not require rehabilitation. The ordinance making this option available in Athens, Georgia was signed in January, 1995.

LOCAL OPTION HISTORIC PROPERTY TAX ASSESSMENT FREEZE

The law provides an owner of historic property an eight-year freeze on property tax assessments. When an application is accepted, the value frozen on the tax digest will be the higher of your acquisition cost or the value at the time your application is submitted to the Board of Assessors. For the ninth year, the assessment increases by 50% of the difference between the recorded first year value and the current fair market value. In the tenth and following years the tax assessment will then be based on the current fair market value. Please keep in mind that the Board of Assessors will continue to maintain the current fair market value of the property. If you are mailed a Change of Assessment Notice showing an increase in the current fair market value, make sure that you agree with the new value. If not, you need to file an appeal as per instruction on the notice. Failure to maintain a true market value can greatly affect your taxable value at the end of the frozen period.

If located in an area with Residential Zoning preferential assessment is available only to properties that conform to the zoning ordinance. The preferential assessment and classification of historic properties includes the real property on which the building, structure, or site listed on the National or State Register is located, and not more than two acres of real property surrounding the building or site.

TO BE ELIGIBLE:

* The property, if located within a residential area, must conform to the local zoning ordinance. A non-conforming use is any use of land lawful at the time of the passage or amendment of the Zoning Ordinance which does not conform, after the passage or amendment of the Zoning Ordinance, with the regulations of the zoning district in which it is located. Properties with non-conforming uses which are located in residential zones are not eligible for this incentive.

* The local option act applies only to certified property. Certification requires 1) a letter of affirmation from the Georgia Department of Natural Resources as being listed on either the National Register of Historic Places or the Georgia Register of Historic Places as either an individually listed property or a contributing resource in a listed district and 2) a letter of affirmation from the Athens-Clarke County Historic Preservation Commission that the property is a locally designated property. The owner of the property must present both certification to the Assessors Office. The county board of tax assessors will grant the preferential assessment if the two certifications are in order.

* The property may not receive benefits under both the local option act and the State Rehabilitation Act simultaneously. The State Rehabilitation Act established a tax freeze for historic properties which are being rehabilitated and was established at the state level. No provision prevents utilizing these benefit programs sequentially for a total benefit of approximately eighteen years.

NOTE: Local governments retain the authority to adjust the millage rates applied to the frozen assessments.

INSTRUCTIONS

 

1) Fill out the blue forms and submit them to the Athens-Clarke County Planning Department at 120 West Dougherty Street, Athens, Georgia 30601. The mailing address is also at the top of the form. It is recommended that, if you have any questions, you make an appointment with Julie Morgan, Historic Preservation Planner, to review these forms and those you will be submitting to the state. Staff of the Planning Department will review the two forms and certify them, as appropriate.

2) Mail the green form to the Historic Preservation Division, Georgia Department of Natural Resources, 500 The Healey Building, 57 Forsyth St., N.W., Atlanta, Georgia 30303. The certified form will be sent to your mailing address. So that the forms for your property are kept together, please do not have the green state form returned to the Athens-Clarke County Planning Department or to the Clarke County Tax Assessor=s Office. With this form, submit a copy of the appropriate district map with your property clearly marked. This packet contains copies of three of the largest National Register Historic Districts in Athens-Clarke County that are also locally designated. If you are requesting certification for a building that is individually listed or not in these districts, please contact the Historic Preservation Planner at the Planning Department for appropriate location maps.

3) Submit copies of the certifications to the Tax Assessor=s Office in the Clarke County Courthouse, 325 East Washington Street. Make sure to keep copies of these certifications for your own records.

If you have questions about this process or the information which has been requested, please contact the Historic Preservation Planner at (706)613-3515.

 

Thank you for your interest in historic preservation.

 

Please present or mail this form

with the three certifications to:

Athens-Clarke County Tax Assessor=s Office

Clarke County Courthouse

325 Washington Street

Athens, Georgia 30601

 

 

I am requesting preferential classification and assessment of this property under Georgia Code 48-5-7.3 entitled Landmark Historic Property. Please find the following information concerning the property:

 

Address of Property:

Tax Parcel Number:

Name of Property Owner:

Mailing Address of Property Owner:

 

Signature of

Property Owner:

 

THE FOLLOWING INFORMATION IS ATTACHED

1 Certification from the Historic Preservation Division that the above property is listed on the National Register of Historic Places as either a contributing building within a district or as an individual property.

2 Certification from the Athens-Clarke County Historic Preservation Commission that the property is designated under the Athens-Clarke County Historic Preservation Ordinance as a contributing building within a district or as a landmark property.

3 Certification from the Athens-Clarke County Planning Director that this property is not a non-conforming use within a residential district.

Please send this form to the

Historic Preservation Division

Georgia Department of Natural Resources

500 The Healey Building

57 Forsyth Street, N.W.

Atlanta, Georgia 30303

I am requesting certification that my property is listed on the National Register of Historic Places or the Georgia Register of Historic Places as a contributing building, structure or site within a district or is individually designated property. I am seeking your certification so that I may pursue preferential classification and assessment of this property under Georgia Code 48-5-7.3 entitled Landmark Historic Property. Please find the following information concerning the property, one set of photographs and a copy of the National Register map with the property indicated.

Address of Property:

Name of Historic District or Property:

Mailing Address of Applicant:

Property Owner=s Signature:

FOR HISTORIC PRESERVATION DIVISION USE ONLY

On behalf of the Historic Preservation Division of the Georgia Department of Natural Resources (Georgia State Historic Preservation Office), I certify that the above mentioned property is

Individually listed on the Georgia Historic Register

Individually listed on the National Register of Historic Places

Listed as a contributing building, site or structure within a district listed on the Georgia Historic Register

Listed as a contributing building, site or structure within a district listed on the National Register of Historic Places

OR

Is a non-contributing building, site or structure in a district listed on the Georgia Historic Register

Is a non-contributing building, site or structure in a district listed on the National Register of Historic Places

Is not listed on either the Georgia Historic Register or the National Register of Historic Places.

Signed:

Title: Date:

Please send this form to the

Athens-Clarke County Planning Department

120 Dougherty Street

Athens, Georgia 30601

I am requesting certification that my property is a conforming use under the Athens-Clarke County Zoning Ordinance. My property lies within a residential area, and, as such, the use of the property must conform with those allowed by the Athens-Clarke County Zoning Ordinance so that I may pursue preferential classification and assessment of this property under Georgia Code 48-5-7.3 entitled Landmark Historic Property. Please find the following information concerning the property:

Current Use:

Single Family Dwelling - one unit

Single Family Dwelling - more than one unit (with secondary residence)

Duplex

Tri-plex

Multiple Dwelling (apartments)

Other: (describe):

Property address:

Property tax parcel number:

Property Owner=s Signature:

FOR PLANNING DEPARTMENT USE

 

After review of the above information, land use information and the zoning map of Athens-Clarke County, I certify that this property is

A conforming use within a residential area

Other - does not require certification as to the conforming use.

OR

A non-conforming use within a residential area

 

Signed:

John Stockbridge

Athens-Clarke County Planning Director

 

Date:

Please send this form to the

Historic Preservation Planner

Athens-Clarke County Planning Department

120 W. Dougherty Street

Athens, Georgia 30601

I am requesting certification that my property is designated under the Athens-Clarke County Historic Preservation Ordinance as a contributing building, structure or site within a district or as a local landmark. I am seeking your certification so that I may pursue preferential classification and assessment of this property under Georgia Code 48-5-7.3 entitled Landmark Historic Property. Please find the following information concerning the property:

Address of Property:

Tax Parcel Number:

Historic District Name or Property Name:

Signature of Owner:

FOR PLANNING DEPARTMENT USE

On behalf of the Athens-Clarke County Historic Preservation Commission, I certify that the above mentioned property is either:

Individually designated under the Athens-Clarke County Historic Preservation Ordinance.

A contributing building, site or structure within a district designated under the Athens-Clarke County Historic Preservation Ordinance.

OR

Is a non-contributing building, site or structure in a district designated under the Athens-Clarke County Historic Preservation Ordinance.

Is not designated under the Athens-Clarke County Historic Preservation Ordinance

 

Signed:

Historic Preservation Planner

 

Date: