Overview

The information in this web site is intended to aid you in understanding your rights and responsibilities relating to property tax in Whitfield County. This site does not necessarily cover every aspect of property taxation and should not be relied upon as a legal source of information. There are many complex tax laws in Georgia, so if you don’t find the answers to your questions below, or, if you need clarification on information you find here, please contact us.

What is property taxation?

Property tax is an ad valorem tax, which means according to value. Ad valorem tax, the tax collected by the tax commissioner, is based on the value of the taxable property in the county.

What property is taxed?

All real estate and personal property are taxable unless law has exempted the property. (O.C.G.A. 48-5-3) Real property is land and generally anything that is erected, growing or affixed to the land; personal property is everything that can be owned that is not real estate. Personal property typically consists of inventory and fixtures used in conducting business, boats, aircraft, farm machinery, motor vehicles and mobile homes. Your household property is not normally taxable.

Who decides how much my property is worth for tax purposes?

The Board of Assessors has the responsibility of determining the value of property in Whitfield County. Each year between January 1 and April 1 every property owner has the ability to declare a proposed value for their property. (O.C.G.A. 48-5-9) These values are declared in the manner of 'filing a return'. Returns for real estate are filed in the Tax Assessor's office and returns for personal property are filed with the Board of Assessors. The Board of Assessors will review your proposed value and if they disagree, an assessment notice with the Boards' value will be mailed to you.

What if I disagree with the Tax Assessors' value?

If the taxpayer is dissatisfied with the value placed on the property, the taxpayer has the right to appeal this value within 45 days of the date of the notice. The appeal may be based on taxability, value, uniformity, and/or the denial of an exemption. The written appeal must initially be filed with the Board of Tax Assessors and must state their chosen method of appeal. For more information about Assessment Appeals, please refer to the Important Taxpayer Information Brochure.

What is the difference between fair market value and assessed value?

Assessed value is defined as being 40% of the fair market value. Property in Georgia is taxed on the assessed value. Whitfield County assesses property at 40%, but the City of Dalton assesses at 100%.

What is a millage rate?

The tax rate, or millage rate, is set annually by the Whitfield County Board of Commissioners and the Whitfield County Board of Education. A tax rate of one mill represents a tax liability of one dollar per $1,000 of assessed value. Each governing authority estimates their total revenue from other sources. This figure is subtracted from their overall budgetary needs, and then a millage rate is set that will generate the necessary revenues to fulfill budgetary requirements.

How is my tax bill calculated?

Once the property owner and the Board of Assessors have come to terms with an appropriate value, this value is provided to the Tax Commissioner for tax bill calculation. To calculate a tax bill, you must first deduct any exemptions that may apply from the assessed value; thus generating a net assessed (taxable) value. Next you multiply the net assessed value by the millage rate.

When is my tax bill due?

Taxes for real estate and business personal property are normally due in Whitfield County on December 20th of each year.

Mobile/manufactured homes are due May 1 of each year and motor vehicles are due based on the owners' birthday.

After the due date, for real estate and business personal property, interest at the rate of 1% per month is charged after December 20th. Additionally, a penalty of 10% will apply to all taxes that are not paid within 90 days of the deadline; however, homesteaded property with a tax liability of less than $500 does not receive the 90-day penalty. If the property taxes remain unpaid, the Tax Commissioner has the right and responsibility to levy on the property for non-payment. Of course, we consider this a last resort for tax collection and prefer to use other collection methods. Tax bills are mailed to the homeowner, never to the mortgage company. You must forward your bill to your mortgage company if necessary.

Is there any way to reduce my tax bill?

Yes. There are several exemptions and special assessment programs available that may apply to your property. The most common are the homestead exemption for real estate and for business personal property there is the freeport exemption. Contact the Whitfield County Tax Assessor's Office for details of the available special assessment programs and Homestead exemptions.

What is and how do I file for homestead exemption?

Homestead exemption is the system developed by the State of Georgia that exempts from taxation a specified amount of assessed value of your home. You may apply for homestead exemption in the Tax Assessor's office. To qualify you must both own and occupy your home as of January 1. Once you have qualified for homestead exemption and remain in the same house you do not need to reapply. However, if you move, you are required to reapply for the exemption for the new location. Application for homestead exemption may be submitted any time during the year but must be received before April 1 of the taxable year to qualify for the exemption that year. If received after April 1, the Tax Assessor will activate the exemption the following year. When the homeowner reaches the age of 62 years old, they may apply for an additional homestead exemption.

Where do I get a copy of my warranty deed?

You can obtain a copy of your warranty deed from the Clerk of Superior Court deed room. This office is located in the Whitfield County Courthouse.

Do I pay taxes on my mobile/modular home?

Yes. Mobile/modular homes are considered personal property and are taxable in the State of Georgia. Tax must be paid annually with a due date of April 1st. The owner of any mobile/modular home located in Whitfield County must file a return and obtain a location permit. In order to obtain this permit the mobile home tax for the current year must be paid in full.

Where do property tax dollars go?

Property tax dollars support administration of county government and the public school system; build and maintain public buildings; bridges and county roads; pay expenses of courts; county jail and law enforcement; provide fire protection; and provide for public health and sanitation. This is an abbreviated list of how tax dollars are used to support local government projects. Please click here to review the Georgia Code for a complete list: Official Georgia Code.

Will paying my taxes late affect my credit?

When taxes remain unpaid for more than 90 days after their due date, the taxes are subject to a tax fifa (lien) being recorded in the Office of the Clerk of Superior Court. These records are public so credit bureaus may access them and may use them to adversely affect your credit. The tax office does not deal with these credit bureaus and so has no control of how they use the information or how often they update their records.