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 the fair market value of the property, 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. 48-5-311) 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).

(View the complete Official Code of Georgia here)

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 an 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.

Homestead Exemptions

• S1 Standard Homestead Exemption

  The Home of each resident of Georgia that is actually occupied and used as the primary residence by the owner may be granted a $2,000 exemption which is deducted from the 40% assessed value of the homestead property. The exemption applies to county and school system maintenance and operation mill rate levies and the State mill rate levy. It does not apply to the portion of the mill rate levied to retire bonded indebtedness.

• L4 Local Elderly General Homestead Exemption

  This exemption is available to home owners who otherwise qualify and who are 65 and older where the earned income of the applicant and spouse does not exceed $10,000 for the preceding year. Social Security and certain retirement income are excluded from the calculation of the income threshold. This exemption is deducted from the 40% assessed value of the homestead property, which applies to county taxes (up to $12,000) school taxes (up to $40,000) The owner must notify the Tax Assessors Office if for any reason they no longer meet the requirements for this exemption.

• L1 Local Elderly School Tax Exemption

  is for homeowners 62 and older where earned income from owner(s) and spouse is less than $20,000 for the preceding year. This exemption is $32,000 of the assessed value and applies only to school tax, and is in addition to any other exemption. Social Security and certain retirement income are excluded from the calculation of the income threshold The owner must notify the Tax Assessors office if for any reason they no longer meet the requirements for this exemption.

• S5 Disabled Veterans Homestead Exemption

  is available to 100% disabled veterans per VA letter, which is subject to change each year, deducted from the 40% assessed value of the homestead property. This exemption applies to all ad valorem tax levies: however, it is restricted to certain types of very serious disabilities and proof of disability, whether from the Veterans Administration or from a private physician in certain circumstances.

• SS Homestead Exemption for Unremarried Surviving Spouse

  The surviving spouse of a member of the armed forces will be granted the EXISTING disabled veteran homestead exemption from all ad valorem tax levies that is subject to change each year. The surviving spouse will continue to be eligible for the exemption as long as they do not remarry. The veteran spouse must have already provided the proper information and had the exemption in place already.

• HB Standard Homestead Exemption Freeze

  The Homestead Valuation Freeze Exemption provides for a homestead exemption from Murray County and Murray County School district ad valorem taxes for county and educational purposes in an amount equal to the amount by which the current year assesed value of a homestead exceeds the base year assessed value of such homestead.

• L3 Local Elderly Tax Exemption

  The Local elderly tax exemption is an increased exemption for homeowners 62 and older that qualify for standard homestead and have an earned income of the applicant and spouse that does not exceed $10,000 for the preceding year. Social Security and certain retirement income are excluded. This exemption applies only to school and school land taxes. This exemption is $40,000 of the assessed value and applies only to school tax and is in addition to any other exemption

• L11 Murray County School District Homestead Exemption

  This exemption provides a homestead exemption from Murray County School District ad valorem taxes for educational purposes in the amount of $80,000 of the assessed value of the homestead for residents of that school district who are at least 70 years of age

• L10 Murray County School District Homestead Exemption

  This exemption provides a homestead exemption from Murray County School District ad valorem taxes for educational purposes in the amount of $80,000 of the assessed value of the homestead for residents of that school district who are at least 70 years of age and has an earned income under $20,000 for the prior year. Social Security and certain retirement income are excluded from the calculation of the income threshold. This exemption is deducted from the 40% assessed value of the homestead property, which applies to county taxes (up to $12,000) school taxes (up to $80,000)

• L5 Local Low Income Exemption

  The local Low income exemption has no age limitation but requires a total household income less than $15,000. This exemption applies only to the county portion of the tax and does not include school tax. This exemption grants an additional $2,000 off the assessed value.

Tag Renewal

Tags must be renewed on or before your birthday.

Personal Property and Mobile Home Taxes

Property taxes are due by December 1 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. You must display your decal. If you do not do so, you can be summoned to Magistrate Court for failure to display.

Past Due Charges

Past due charges are added as follows:

• Property - Interest will be added to your tax bill on the second (2nd) 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.

Vehicle Trade-Ins & Purchases

If you trade in a vehicle, keep your old tag. As long as the tag and the vehicle are in the same name we can transfer that tag to your new vehicle. All vehicles from 1986 or newer require a Georgia title in order to register it. The State of Georgia offers a variety of tags.
If you purchased a vehicle out of state, you may be liable to pay sales tax to Georgia before we can apply for your title and issue a tag.

Canceling a Vehicles Registration

If you cancel your insurance for any reason, please contact our office at (706) 517-1400 ext. 1 to cancel your registration. If you do not do this, you will receive a letter from the state with a $25 lapse fee. If you fail to comply and pay that fee you will get an additional fine of $65.

To cancel your registration, come to our office, located at 101 S 3rd Ave, with ID or online under the tab Renew/Cancel Registration.