Georgia Marinas Dodge a Tax Hike

Due to a procedural error, several Georgia marinas were spared a dramatic tax increase as the Supreme Court of Georgia informed the Hall County Board of Tax Assessors that the 2014 tax assessments must be upheld in place of the 350 to 3,200 percent higher rates assessed in 2015.

The case involved the 2015 tax assessments of Westrec Properties, PS Recreational Properties, Chattahoochee Parks, March First and AMP III-Lazy Days, which respectively represent Sunrise Cove and Snug Harbor Marinas, Holiday Marina, Aqualand Marina, Gainesville Marina and Lazy Days Marina. The attorney for the marinas argued that floating and moveable docks should be taxed as personal property and appealed the 2015 assessments.

In January 2016, Georgia amended its code on ad valorem tax assessment appeals. The Board of Equalization would be first to hear appeals. In this case, the board ruled that the newer rates should be upheld. The marinas appealed this decision, which turned the case back to the county board of tax assessors. It had 45 days to inform the taxpayers that a settlement conference would be held. No notice of a settlement conference was issued until June 2016, so under the law the appeal must be terminated and the taxpayers’ stated value is recorded.