Property tax is an ad valorem tax--which means according to value-- based upon a
person's wealth. Wealth is determined by the property a person owns.
All real property and all personal property are taxable unless the property has
been exempted by law. (O.C.G.A. 48-5-3) Real property is land and generally anything
that is erected, growing or affixed to the land; and personal property is everything
that can be owned that is not real estate.
Property taxes are charged against the owner of the property on January 1,
and against the property itself if the owner is not known. (O.C.G.A. 48-5-9) Unless otherwise specified, property
tax returns are to be filed between January 1 and
April 1 with the county tax commissioner's office or in some counties the county
tax assessor's office has been designated to receive returns. (O.C.G.A. 48-5-10,
Click here for specific
information about ad valorem taxation in each county.
Real property is taxable in the county where the land is located, and personal property
is taxable in the county where the owner maintains a permanent legal residence unless
otherwise provided by law. (O.C.G.A. 48-5-11)
For most counties, taxes are due
by December 20, but this may vary from county to county. If taxes are not collected
on the property, it may be levied upon and ultimately sold even though the property
may have changed hands during the year. The property tax money collected by the
local government is used to pay for the support of services provided by the local
and state government.
Property Tax Forms
Click here to download real and personal property
The County Tax Commissioner's office
for more information on billing and collection of property taxes.
The County Board of Tax assessor's
office for more information on property assessment values and appealing
a property assessment.
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