Fulton County and City of Atlanta property taxes are a vital source of funding for a multitude of services provided by local government. They fund the police and fire departments, local schools, parks and recreation, county and city government administration, courts, and the list goes on. And despite the fact that many Atlanta taxpayers feel that property taxes are excessive, everyone understands the important role they play in keeping our community safe, healthy and vibrant.
Of course, most taxpayers can get a small break (about 9.5%) on their property tax bill if they qualify for the homestead exemption. Basically, If you own your own home, it’s your primary residence, your drivers’ license was issued in Fulton County and if your vehicle tag was likewise obtained in Fulton County, you qualify.
Like all tax deductions, the homestead exemption does come with a few rules – one of which is that you can only claim a homestead exemption on one property. (Continued...)
That is true if you are single or if you are a married couple. The County Board of Assessors makes it pretty clear:
“The home must be your legal residence for all purposes including the registration of your vehicles and the filing of your income tax. You cannot file for homestead exemption on rental property, vacant land or on more than one property.”
Source: Fulton CountySurely, an attorney licensed to practice law in the State of Georgia would be well aware of the requirements for claiming the homestead tax exemption. That’s why the Blog was surprised to learn that M. Stuart Sutherland, an Atlanta attorney and GIL homeowner and his wife, Mary ‘Kit’ Sutherland have been receiving a homestead exemption on two properties – basically committing property tax fraud – just to save a paltry $41.12. Perhaps they thought no one would notice? Maybe it’s the result of arrogance run amok? We can only speculate as to the reason(s) why the Sutherlands would so blatantly violate the law for such an insignificant financial gain. But we can safely assume one thing: as an attorney, Stuart Sutherland was aware of the legal requirements for claiming the homestead exemption and simply chose to ignore the requirements of the law.
Perhaps the next time Kit Sutherland goes to pick up the phone to send members of Atlanta’s finest on her latest delusional ‘security breach’ goose chase, she might want to return the $42.12 that the she and her husband arrogantly and greedily snatched from the pockets of their uniforms when they decided to dabble in the ignoble enterprise of low-grade tax fraud, just to save a buck
Or, they could pay the penalty prescribed by law for such violations – that is, they could refund double the amount of money that they defrauded the County of and forgo all future homestead exemptions on any property.
The 2011 Fulton County and City of Atlanta property tax bills evidencing their 'double dip' homestead exemption are included, below.
660 Glen Iris Dr, NE Unit 409 - Parcel ID 1400048-0034-030-2
2011 Tax Bill for 660 Glen Iris Dr 409 - Sutherland
660 Glen Iris Dr, NE Unit 408 - Parcel ID 14-0048-0034-004-7
2011 Tax Bill for 660 Glen Iris Dr 408 - Sutherland
What is also interesting is that Unit 408 is used as a business and not a residence. A search shows that the following corporations are all listed to 660 Glen Iris Drive NE, #408:
ReplyDeleteENVIROSEC, LLC 0556925
Limited Liability Company
Active/Compliance
8/18/2005
MSS SYNGEN, LLC 09001878
Limited Liability Company
Active/Compliance
1/8/2009
MSS TRANSWIND, LLC 08095749
Limited Liability Company
Active/Compliance
12/29/2008
SWEETWOOD INDUSTRIES, LLC 0658718
Limited Liability Company
Active/Compliance
7/24/2006
THE BAKER GROUP INTERNATIONAL OF CHARLESTON - DISTRIBUTION CENTER, LLC 07003041
Limited Liability Company
Revoked
1/4/2007
THE BAKER GROUP INTERNATIONAL OF CHARLOTTESVILLE, LLC 0652613
Limited Liability Company
Revoked
6/22/2006
CCD CHARLOTTE JV INTERESTS, LLC 09013842
Limited Liability Company
Admin. Dissolved
2/25/2009
FAMSS SALESCO TWO, LLC 10021442
Limited Liability Company
Active/Owes Current Year AR
3/21/2010
DYNAMIC TAX SOLUTIONS, INC. 09039779
Profit Corporation
Active/Owes Current Year AR
6/3/2009
This clearly is an office space and not a residential use along with a HOME office. The declaration of condo bylaws Article VIII Section 2, clearly state that: "USE RESTRICTIONS: EXCEPT FOR THE RIGHTS GRANTED DECALRANT PURSUANT TO ARTICLE III, SECTION 5 HEREIN AND SUBJECT TO APPLICABLE ZONING ORDINANCES, ALL UNITS (EXCEPT AS SET FORTH HEREIN) SHALL BE AND ARE RESTRICTED TO RESIDENTIAL, STUSIO AND/ OR HOME OFFICE AND THE OCCUPANCY THEREOF SHALL BE SUBJECT TO SUCH RESTRICTIONS AS THE BOARD MAY ESTABLISH PURSUANT TO THE RULES AND REGULATIONS OF THE ASSOCIATION. FOR PURPOSES OF THESE DECLARATION, 'STUDIO' AND 'HOME OFFICE' SHALL NOT INCLUDE ANY USE WHICH ENTAILS CUSTOMERS, CLIENTS, EMPLOYEES NOT RESIDING IN THE UNIT, OR OTHER MEMBERS OF THE GENERAL PUBLIC, VISITING THE UNIT ON A REGULAR BASIS"
In this instance since the Sutherland's actually reside in unit 409 and Stuart uses unit 408 for the SOLE purpose of operating his law practice with the use as registered agent for his clients using the same address, this is a clear violation of the bylaws of the community and should be subject to fines daily back to the date he purchased the unit. Moreover, he should be forced to stop using said space as a commercial business as it is against the bylaws he has sworn to uphold.
Since Stuart purchased the unit on 10/26/2004 and has been using this unit illegally the whole time and the typical fins is $25/ day. He would then owe the association for 2658 days for a total of $66,450. Stuart WHERE IS OUR MONEY?
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