Overview

Ad valorem tax, or property tax, is a large source of revenue for county government and the school system. The basis for ad valorem taxation is the fair market value of the property on January 1 of each year. The Fair market value is defined as the amount a knowledgeable buy would pay and a willing seller would accept for the property at an arm’s length sale (O.C.G.A. 48-5-311).

Tax Calculations

Property tax calculations are based on the Assessed Value, Exemption Amount (if applicable), and the Millage Rate.

Ad valorem tax is calculated using the following formula:

• Fair Market Value x Assessment Rate = Assessed Value
• Assessed Value – Exemption Amount = Taxable Value
• Taxable Value x Millage Rate = Tax Due

Real Property

Real Property is defined as land and any structures which sit on the land. Real property tax is typically billed in October of each tax year.

Ownership

Real property transfers ownership via a deed. Property deeds are recorded in the Clerk of Court’s office. After a deed is recorded and the Assessors Office transfers the ownership of the property.

Tax statements are sent to the owner as of January 1. If a property is sold during the tax year, the Tax Commissioner’s Office is not responsible for determining a property owner’s payment obligation. Tax obligation is typically settled during the closing of the sale of a property. If our office is notified of a sale within 90 days of the due date, after verifying the transfer, we will provide a bill to the new owner.

Assessment & Valuation

The value of the property is determined by the Assessors Office.

Mortgage / Escrow

Many people have their property tax paid by their mortgage company. Per Georgia Tax Law, tax statements are mailed to the property owner. The Tax Commissioner’s Office does not mail a copy of the tax bill to the mortgage company. The Tax Commissioner’s Office does produce a data file which is sent to the tax servicing companies utilized by lenders. However, it is the responsibility of the taxpayer to notify their mortgage company of approaching property tax.

Personal Property

Business Inventory, Machinery, Equipment, Boats, and Aircraft are all classified as Personal Property.

Billing
Mobile homes are billed separate from the real estate where they sit. Mobile home tax is billed in January and are due on April 1 of the tax year. If the tax is not paid in full by the due date, interest and penalty will be applied to the bill.

Value & Appeal
The value of the mobile home is determined by the Assessors Office. The mobile home bill acts as the assessment notice, or statement of value, to the taxpayer. The taxpayer has 45 days from the mailing date of the tax bill to appeal the value with the Assessors Office.

Decals
After payment of mobile home tax, a decal will be issued by the Tax Commissioner’s Office and must be visibly posted on the mobile home. Decals will only be issued if the tax bill is paid in full. Per O.C.G.A. 48-5-493, failure to purchase and display a decal could result in a fine of $100 to $300. It is unlawful for any person to move or transport a mobile home without a current decal displayed.

Homesteading Mobile Homes
If both the mobile home and the real estate on which it sits is in the same name, and this is the primary residence of the owner, the mobile home may be homesteaded. Once homesteaded, the mobile home is billed as an improvement on the real estate in October of the tax year.

Ownership
Similar to motor vehicles, mobile homes must be registered and a title is issued to the purchaser of a mobile home. The new owner must apply for a title within 30 days of purchase. Upon application for the title, the new owner must present a paid tax receipt for current tax year.

Homestead Exemptions

“Homestead” is defined as real property owned by the taxpayer including the land immediately surrounding the residence. Homestead exemptions reduce ad valorem tax by reducing the fair market value of the property for tax purposes.

It is not necessary to apply for a homestead exemption each year. Once granted, the homestead exemption automatically renews each year. If the taxpayer wishes to apply for a different exemption, a new application is necessary.

Due to local statutes, each county has different homestead exemption amounts.

Requirements

• Applications for homestead exemptions are accepted January 1 – April 1 of the tax year.
• The property must be the primary residence of the taxpayer and the taxpayer must be the legal owner of the property on January 1 of the tax year.
• A Georgia issued photo ID is required for all homestead exemption applications.
• For certain exemptions, you must be a specific age by January 1 of the tax year.
• For certain exemptions, you must have an income of less than a specific amount for the year prior.

Delinquent Tax

Property tax not paid in full by the due date will be subject to interest, penalties, and other fees.

Interest
Interest accrues each month. The monthly interest amount is calculated at the Federal Bank Prime Loan percentage as of January 1 plus 3% and divided by 12.

For example, the 2025 Federal Bank Prime Loan percentage was 7.50%. 7.50% + 3% = 10.50% / 12 months = 0.875% interest per month

Penalty
The penalty for delinquent real and personal property tax at 5% every 120 days delinquent until a cap of 20% is reached.

FIFA & GED
After 120 days, the Tax Commissioner’s Office will record a lien against the property and the owner in the Clerk of Court’s Office and on the General Execution Docket. Fees of $12 and $10, respectively, will be added at that time.

Returns, Appeals, and Specialized Assessments

Returns

A return for property taxation is an assertion of value by the taxpayer. All taxable property should be returned for taxation between January 1 and April 1 of each tax year. If a return is not filed by the taxpayer, the property is automatically returned at the final value of the preceding year.

Return forms for business and personal property are mailed each January by the Assessors Office.

Assessment Notices and Appeals

Each year, the Board of Assessors sends an assessment notice, or statement of value, to taxpayers for each property. If the taxpayer disagrees with the property value on the assessment notice, an appeal may be filed within 45 days of the date on the assessment notice. The appeal must be based on taxability, value, uniformity, or the denial of an exemption. The amount of property tax cannot be appealed.

Special Assessments

There are several special assessment programs for conservation use, residential transitional property, preferential assessments for agricultural property, rehabilitated historic property, qualified timber property, and the forest land protection act. These programs require an application and must maintain the property for its qualified use for a specific number of years.

For more information regarding returns, appeals, and special assessments, please contact the Assessors Office.