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County, GA

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Overview

The Tax Commissioner’s Office has 2 divisions: Property Tax and Motor Vehicle.

Our office bills, collects, and disburses ad valorem property taxes for Real Property, Personal Property including boats, planes, business equipment and inventory, Heavy Duty Equipment, Mobile Homes, Public Utilities, Timber.

Our office also collects and disburses ad valorem tax and title ad valorem tax for motor vehicles. As well as registers motor vehicles and title transfers for motor vehicles and mobile homes.

All revenue collected by our office is distributed to the State of Georgia, Whitfield County, Whitfield County Board of Education, Dalton Public School Board of Education, and the Cities of Dalton, Varnell, Tunnel Hill, and Cohutta.

Ad Valorem Tax Process

Ad valorem tax, more commonly known as property tax, is a large source of revenue for local governments in Georgia.

The basis for ad valorem taxation is the fair market value of the property, which is established as of January 1 of each year. Fair market value means "the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm's length, bona fide sale. "(O.C.G.A. 48-5-311)

The tax is calculated based on 2 factors – the assessed value of the property and the millage rate. The assessed value of the property is established at 40% of the fair market value unless otherwise specified by law (O.C.G.A. 48-5-7). For properties within the City of Dalton, the rate of assessment is 100% of the fair market value for the Dalton and Dalton Public School portion of the tax. The amount of tax is determined by the tax rate, otherwise known as the mill rate or millage rate, which is determined by various entities. One mill is equal to $1.00 for each $1,000 of assessed value, or .001.

The Entities Involved In The Ad Valorem Process
The Whitfield County Assessors Office & Board of Assessors is responsible for the assessment and appraisal of all taxable properties (excluding motor vehicle and public utility values), receiving and reviewing all returns and appeals filed by taxpayers, and approval of all exemptions claimed by taxpayers. Each year notification of value is sent to the taxpayer.

The State Revenue Commissioner is responsible for examining the tax digest to determine that property is assessed uniformly and equally between and within the counties of the state (O.C.G.A. 48-5-340). The tax digest is the collective value of all taxable property within the county.

The Whitfield County Board of Commissioners determines the mill rate for their portion of ad valorem taxation which contributes to fund the county operations budget.

The Whitfield County Board of Education determines the mill rate for their portion of ad valorem taxation which contributes to fund the school operations budget.

The City of Dalton City Councildetermines the mill rate for their portion of ad valorem taxation for property within the City of Dalton which contributes to fund the Dalton operations budget.

The Dalton Public School Board of Education determines the mill rate for their portion of ad valorem taxation for property within the City of Dalton which contributes to fund the school operations budget.

The Whitfield County Tax Commissioner’s Office is responsible for calculation, collection, and disbursement of ad valorem property tax. The Tax Commissioner also serves as an agent of the State Revenue Commissioner for registration of motor vehicles. The Tax Commissioner does not determine value or mill rates for the tax statement.

Address Changes

Property owners must notify the Assessors Office and Tax Commissioner’s Office immediately of any change of their mailing address.

Ways to Pay

Our office accepts cash, check, debit cards, and credit cards. Fees apply for all card transactions.

Property Tax can be paid:

  • In the office at 1013 Riverburch Parkway, Dalton GA 30721
  • At the drive thru at 1013 Riverburch Parkway, Dalton GA 30721
  • In our after-hours drop box at the rear of the building at 1013 Riverburch Parkway, Dalton GA 30721
  • By phone by calling 1-800-481-3100
  • By clicking the “Search & Pay Taxes” link of the menu bar
Motor Vehicle can be paid:
  • In the office at 1013 Riverburch Parkway, Dalton GA 30721
  • t the drive thru at 1013 Riverburch Parkway, Dalton GA 30721
  • In our after-hours drop box at the rear of the building at 1013 Riverburch Parkway, Dalton GA 30721
  • At https://eservices.drives.ga.gov/_/

Contact

Danny W. Sane
Tax Commissioner

Main Office
1013 Riverburch Parkway
Dalton, Georgia 30721

Phone: (706) 275-7510

Monday – Friday
8:00 am – 4:55 pm

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