Research reveals a 211% rise in forest taxes and a 238% increase in appraised land values in Georgia, suggesting ad valorem tax reforms are necessary.
Surveys made during and after statewide property revaluation showed forest taxes up 211 percent and appraised land values up 238 percent between 1963 and 1970. Sharpest increases were registered in areas with greatest population gains and less intensive forestry. Ad valorem tax inequities within and among counties could be corrected through appraisal methods and practice that specified present use and productive capacity as the basis for valuation of rural land. The Georgia story typifies the rural property tax plight of states throughout the South and the nation.
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Jones et al. (1973) studied this question.
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