Overview

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 either the current use value or in most cases the fair market value, which is established as of January 1 of each year. The tax is levied on the assessed value of the property which, by law, is established at 40% of the fair market value unless otherwise specified by law through the Official Code of Georgia (O.C.G.A. 48-5-7). 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. 48-5311) The amount of tax is determined by the tax rate (mill rate) levied by various entities (one mill is equal to $1.00 for each $1,000 of assessed value, or .001).

Several distinct entities are involved in the ad valorem tax process:

The State Revenue Commissioner is responsible for examining the tax digests of counties in Georgia in order to determine that property is assessed uniformly and equally between and within the counties (O.C.G.A. 48-5-340). In addition, the State levies ad valorem tax each year in the amount which cannot exceed one-fourth of one mill (.00025).

The County Board of Tax Assessors, appointed for fixed terms by the county commissioners, is responsible for the appraisal, assessment, and the equalization of all assessments within the county. They notify taxpayers when changes are made to the value of property, receive and review all appeals filed, and insure that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer.

The County Board of Equalization, appointed by the Grand Jury, is the body charged by law with hearing and adjudicating administrative appeals to property values and assessments made by the Board of Tax Assessors.

The Board of County Commissioners, an elected body, establishes the annual budget for county government operations and levies the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.

The County Board of Education, an elected body, establishes the annual budget for school purposes and adopts the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.

The County Tax Commissioner, an elected office established by the Constitution, is the official responsible for performing all functions related to billing, collecting, accounting for and disbursing ad valorem taxes collected in this county. The Tax Commissioner also serves as an agent of the State Revenue Commissioner for the registration of motor vehicles.

Assessed Values

In Georgia property is assessed at 40% of the fair market value unless otherwise specified by law. (O.C.G.A. § 48-5-7) Property is assessed at the county level. The State Revenue Commissioner is responsible for examining the tax digests of counties in Georgia in order to determine that property is assessed uniformly and equally between and within the counties. (O.C.G.A. § 48-5-340)

Property owners that do not agree with the appraised value on their assessment notice can file an appeal with the Board of Assessors. (O.C.G.A. § 48-5-311) In that initial written dispute, the property owner must declare their chosen method of appeal. There are four methods of appeal: Board of Equalization Superior Court, Arbitration or Hearing Officer. For more information, contact the Tax Assessors Office at 229-263-7920.

The tax bills received by property owners will include both the fair market value and the assessed value of the property. 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. § 48-5-2)

Personal Property and Mobile Home Taxes

Property taxes are due by November 15 each year. Mobile home taxes are due by April 1 each year. Personal property forms are due by April 1 each year.

Please note: If you no longer own the listed items, you must contact the Assessor’s Office or you will be taxed on it. All mobile homes must be registered in the Assessor’s Office.

Past Due Charges

Past due charges are added as follows:

• Property – Interest will be added to your tax bill on the second (16th) of each month. In April of each year, a 10% penalty is added and will be subject to a lien and additional collection procedures. Real property sold have one year right of redemption.
• Mobile Homes – A 10% penalty is added to your tax bill after May 1.

Ad Valorem Tax Refunds

If a taxpayer discovers they have paid taxes that they believe were illegal or erroneous, they may request a refund within 3 years of the date of payment. The claim for refund should be filed in writing with the Board of Commissioners within three years after the date of payment. Applications for refunds are available from the Tax Commissioner. Refunds of erroneous paid taxes must be based on “errors of fault” and not on disagreements of value.