Real and Personal Property

Property taxes for real and personal property are generally mailed in December and due 60 days after the billing date. Partial payments on taxes are accepted, but after the due date interest accrues at a rate equal to prime +3% and a 5% penalty is added every 120 days up to 20%. Real property includes tax on land and improvements. Personal property refers to tax on furniture, fixtures, tools, inventory, boats and equipment used in the operation of a business.

Please contact our office at 229-263-4586 with any questions you may have concerning taxes in Brooks County.

Mobile Home Information

July 1, 2021
Re: Mobile Home Decals No Longer Required

To Whom It May Concern:

Brooks County mobile home owners are no longer required to place a decal on their mobile home. June 2021, The Brooks County Board of Commissioners adopted a resolution, solidifying the change in operations following a recommendation from the Brooks County Tax Commissioner. The change comes after the passage of Georgia SB193, which granted counties the option to remove the decal requirement for mobile homes.

The tax of purchasing, processing and mailing of the decals is a task that provided no benefit to the county but consumed time and resources in both the Tax Commissioners and Tax Assessors office. No longer requiring decals will remove the unfair burden placed on owners of mobile/manufactured homes to display a sticker to their home, signifying their payment of property tax.

Obtaining Your Mobile Home Title

Mobile home owners obtain their mobile home title from the Brooks County Tax Commissioner’s office.

Timber Tax Information

Timber Tax Terms

Lump Sum Sales – The Report of Timber Sale or Harvest (form PT-283T) must be completed by the purchaser. The seller must remit to the purchaser, at the time of sale, a negotiable instrument for the taxes due. The purchaser must remit the taxes and this form to the Tax Commissioner within five business days of purchase. The purchaser must also give a copy of this form to the Board of Tax Assessors at the time of remittance. The purchaser is personally liable for the tax if it is not paid by the seller. Seller and purchaser must sign Form PT-283T.

Unit Price Quarterly Report –Purchaser must complete, sign, and submit two copies to seller and one copy to Board of Tax Assessors within 45 days after end of quarter. Seller must sign and submit one of the copies to Tax Assessors within 60 days after end of quarter. Seller will be billed by the Tax Commissioner for taxes due.

Owner Harvest – Owner must complete and submit one copy to Board of Tax Assessors within 45 days after the end of the quarter. Ad Valorem taxes shall be paid by the landowner as provided in subsection (h) of O.C.G.A. 48-5-7 (h) and shall be calculated by multiplying the 100 percent fair market value of the timber times the millage rate applicable for the previous calendar year.