Property owners in Bryan County will soon be receiving assessment notices, which are scheduled to be mailed Tuesday.

Assessments determine the fair market value of properties, which taxing jurisdictions such as the school board, county and city then use to set each property’s taxation depending on various millage rates and homestead exemptions.

“The Board of Assessors doesn’t set budgets nor do we generate tax bills,” said Chief Appraiser Liz Lynn. “We are required by the Georgia Department of Revenue to set the value of a piece of property as of Jan. 1 of each year.”

Lynn said that is an important distinction to make because state law requires that a tax estimate based on the prior year’s millage rate be included on each assessment.

“That’s just an estimate, it’s not a tax bill,” she said.

Assessments will include specific instructions for people to follow if they disagree with the value assigned to their property. Written appeals must be filed within 45 days.

Lynn said there are about 18,000 parcels in the county that are assessed each year, including agricultural, commercial, residential and industrial property.