The owner of a local wine vineyard asked the Gilmer Board of Assessors to consider reaching a settlement for back personal property taxes during the board’s Thursday, March 18, meeting.
Marijn Brummer, of Ellijay River Vineyards, told board members Gary Engel, John Williamson, Bill Logan, Jerry Davis and Tom Porter he was unaware of how the personal property audit process works, as well as the need to file a personal property return, which provides specific details about equipment and inventory owned by a business.
“I looked online and when I saw a property tax bill I paid it. I thought that was it,” he said.
Donna Walker, personal property appraiser, said Brummer was mailed letters containing personal property audit and return information, but did not respond. Brummer said he didn’t know about those mailings and was made aware of the back taxes that had accumulated by an emailed lien notice from the tax commissioner’s office.
Walker said the office conducts personal property audits on a rotating three-year cycle. If a business owner doesn’t respond, information for personal property values is compiled based on details given for other comparable businesses. If an owner disagrees with those values, they can appeal them within a certain timeframe.
Brummer stated that his inventory size is smaller than some of the larger vineyards in the county and he felt the back taxes and values were too high. He said the assessors office did not properly explain the personal property assessment process to him as a new business owner.
Walker said the office could adjust details for the 2019 and 2020 tax years, but can’t go back as far as 2017 and 2018 because those deadlines have all passed.
Brummer hoped he could still appeal the values for those years and wondered if there was some other way they could be looked at and possibly adjusted. He said the taxes could cause him to have to pull the plug on his business.
Tax Commissioner Becky Marshall, also in attendance, said her office can’t go back and adjust the tax bill.
“The bills are what the bills are, set by the values. When you’re late, the computer calculates your interest and penalties,” she added.
Board chairman Engel, who owns another local winery, Engelheim Vineyards, recommended that Brummer apply for Freeport Exemption, which applies to unfinished goods, and check his mail for future letters from the assessors office and tax commissioner.
“I was in business for four months and I got audited. That’s when I found out about ad valorem tax. I don’t necessarily agree with ad valorem tax, but every business in the state of Georgia pays this tax,” he added.
Earlier this week, Brummer said he paid the tax balance to avoid a lien on his property. He still believes his personal property was valued too high.
“I don’t think not paying taxes (will) help any,” he added.
April 1 deadlines approaching
April 1 is the filing deadline for several exemptions and returns for this tax year.
Those include all homestead exemptions (including the over-65 school tax exemption), Conservation Use Value Assessments (CUVAs), personal and real property returns and Freeport Exemptions.
Chief Appraiser Theresa Gooch said applications for homestead exemptions can now be completed online at the revamped GilmerAssessors.com website, as well as in person.
“A lot of people have been taking advantage of filing online because, that way, they don’t have to get out,” Gooch said.
Other April 1 deadline items should be applied for in person at the tax assessors office, she added.