General Information

Brownfield Property Tax Bills Timber
Homeowners Tax Relief Grant Tax Returns Property Tax Deferral Program
Assessment Appeals Specialized and Preferential Assessment Programs Forest Land Protection Act
Mobile/Manufactured Homes Homestead & Senior Exemptions Rehabilitated and Landmark Historic Property
Freeport Exemptions for Business    

 

 THE PROCESS OF AD VALOREM TAXATION
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 (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).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 County Commissioner, an elected office, 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.

TAX BILLS
Generally, Walker County property taxes are due by December 20. If taxes are not paid on the property, it may be levied upon and ultimately sold. When mailing in tax payments a United States Postal Service post mark will be accepted (not metered post marks).

TAX RETURNS
Taxpayers are required to file at least an initial tax return for taxable property (both real and personal property) owned on January 1 of that tax year. The tax return is a listing of the property owned by the taxpayer and the taxpayer’s declaration of the value of their property.

Property tax returns are filed with the County Assessor's Office between January 1 and April 1 of each year. Homestead Exemptions are filed in the Tax Commissioner's office and the filing deadline for homestead exemptions is April 1. After the taxpayer has filed the initial tax return for real property, the law provides for an automatic renewal of that return each succeeding year at the value determined for the preceding year and the taxpayer is required to file a new return only as additional property is acquired, improvements are made to existing property, or other changes occur. Personal property tax returns are required to be filed each year.

A new return, filed during the return period, may also be made by the taxpayer to declare a different value from the existing value where the taxpayer is dissatisfied with the current value placed on the property by the Board of Tax Assessors. This initiates the taxpayer's appeal process if the declared value is not accepted by the Board of Tax Assessors.

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ASSESSMENT APPEALS
When the Board of Tax Assessors changes the value of property from the value in place for the preceding year or from the value that was returned by the taxpayer for the current year, a notice of that change must be sent to the property owner. The property owner desiring to appeal the change in value must do so within 45 days of the date of mailing of this assessment notice. The assessment appeal may be made on the basis of the taxability of the property, the value placed upon the property, or the uniformity of that value when compared to other similar properties in the county. Additionally, the appeal should not be based on any complaint about the amount of taxes levied on the property.The appeal is filed with the Board of Tax Assessors who again reviews their valuation and the appeal filed and informs the taxpayer of its decision. If the taxpayer remains dissatisfied, the appeal is forwarded to the County Board of Equalization. A hearing is scheduled and conducted and the Board of Equalization renders its decision. If the taxpayer is still dissatisfied with the decision, an appeal to Superior Court may be made. In lieu of an administrative appeal with the Board of Equalization, an arbitration method of appeal is also available to the taxpayer. The Board of Tax Assessors can provide details regarding this procedure.

HOMESTEAD EXEMPTIONS
Homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners. The exemptions apply to homestead property owned by the taxpayer and occupied as his or her legal residence. Homestead exemptions are deducted from the assessed value of the qualifying property (40% of the fair market value).

To receive the benefit of the homestead exemption the taxpayer must file an initial application. In Walker County, the application is filed with the Tax Commissioner’s Office. First time homeowners need to bring a copy of their warranty deed to insure their application is filed correctly. With respect to all of the homestead exemptions the Board of Assessors makes the final determination as to eligibility; however, if the application is denied the taxpayer must be notified and an appeal procedure is then available to the taxpayer.

Georgia law allows for the year-round filing of homestead applications but the application must be received by April 1 of the year for which the exemption is first claimed by the taxpayer. Homestead applications received after that date will be applied to the next tax year.

Once granted, the homestead exemption is automatically renewed each year and the taxpayer does not have to apply again unless there is a change of residence, ownership, or the taxpayer seeks to qualify for a different kind of exemption.

Under authority of the State Constitution, several different types of homestead exemptions are provided. These are called State Exemptions. In addition, local governments are authorized to provide for increased exemption amounts. These are called Local County Exemptions. Walker County has such local county exemptions. The Local County Exemptions supersede the State Exemptions when the Local Exemption amount is greater than the State Exemption amount. The Tax Commissioner's office and Tax Assessor's Office can answer questions regarding the standard exemptions as well as any local exemptions that are in place.

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Following is a list of available Walker County Homestead Exemptions, including both State & Local exemptions. Please note that to be eligible for any exemption, you must provide proof of age, ownership and applicable conditions. Contact our office for more specific information regarding the eligibility of the Homestead Exemptions listed below.

State Exemptions:
(S1)Regular Homestead Exemption - No income requirements
No income requirements
$2,000 for State, School and County Purposes; some school tax and other exceptions apply
Must own and occupy home as of January 1 of current tax year

(S5)Disabled Veterans Exemption
Must be 100% disabled-service connected
Letter from Veteran Affairs verifying disability
Unremarried surviving spouse or minor children may also qualify
Currently this exemption amount is $70,465
 
(SD)Disabled Veterans Exemption over 65
100% exemption from State portion of taxes on home and up to 10 contiguous acres of land.
Must meet requirements of S5 exemption

(SS)Un-remarried Surviving Spouse/Armed Forces - $70,465

Spouse must be member of armed forces killed in any way or armed conflict
Spouse will continue eligibility for exemption as long as they do not remarry

(SG)Un-remarried Surviving Spouse/Firefighter or Law Enforcement
Spouse must be firefighter or law enforcment officer killed in line of duty
Spouse will continue eligibility for exemption as long as they do not remarry and remains in home as occupied with deceased spouse

(SE) Un-remarried Surviving Spouse-65 or older/Firefighter or Law Enforcement
Must meet requirements of SG exemption
Age 65 or older may claim 100% exemption from State portion of taxes on the home and up to ten (10) contiguous acres of land.

Floating or Varying Homestead
62 years or older with household incomes of $30,000 or less
Applies to State & ad valorem but not school tax
Exemption increases as homestead property value increases
Exemption replaces any other state & county exemption already in place

State Exemptions/Seniors:
(SC)Senior State Exemption
Owner(s) must be 65 as of January 1
Exempts owner(s) from state tax on the home and up to ten (10) contiguous acres of land; once you qualify for one of the age 65 local exemptions,you will automatically receive this exemption.
If home is a manufactured home, you must own the land on which it is located.

(S3)State School Exemption - $10,000
Age 62 and over prior to January 1 of year applied
Income is based on net income of taxpayer and spouse not to have exceeded $10,000 in the previous year. Income subject to state limitations, does not include social security and retirement income.

(S4)General Homestead 65 and Older - $4,000
Age 65 and older
Income is based on net income of taxpayer and spouse not to have exceeded $10,000 in the previous year. Income subject to state limitations, does not include social security and retirement income.

Local County Exemptions/Seniors:
(L1) Homeowners 70 and older - County Tax
Owner(s) must be 70 as of January 1
Must meet $15,000 adjusted gross income limit
Exemption applies to County portion of taxes on the home and up to 5 continguous acres of land

(L3) Homeowners 70 and older - County School Tax
Owner(s) must be 70 as of January 1
Local exemption from county school taxes
$50,000 deducted from taxable value of home

(L2) Homeowners 75 and older - County School Tax
Owner(s) must be 75 as of January 1
Must meet $15,000 adjusted gross income limit
Exemption applies to County school taxes on the home and up to 5 continguous acres of land

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HOMEOWNERS TAX RELIEF GRANT
The HTRC (Homeowner's Tax Relief Credit) is the result of the homeowner's tax relief enacted by the Governor and the General Assembly of the State of Georgia in 1999. The grant, appropriated by the General Assembly and the Governor for the last several years to counties, cities and schools, had given tax relief to homeowners in the form of a credit on their tax bills. For the 2009 tax year, the Governor and General Assembly did not fund the Homeowners Tax Relief Grant. Declining state revenues during the current recession means there is no money for the State to give the tax relief to homeowners. Therefore, there will not be a credit for this grant on 2009 tax bills on properties with homestead exemption. According to legislation passed in 2009 (House Bill 143), the grant will only be made available in the future if state revenues grow at least 3% plus the rate of inflation. As a result, many Georgia homeowners will see a property tax increase of $200 to $300 on their 2009 tax bills.

PROPERTY TAX DEFERRAL PROGRAM
In addition to the various homestead exemptions that are authorized, the law also provides a Property Tax Deferral Program whereby qualified homestead property owners 62 and older with gross household income of $15,000 or less may defer but not exempt the payment of ad valorem taxes on a part or all of the homestead property. Generally, the tax would be deferred until the property ownership changes or until such time that the deferred taxes plus interest reach a level equal to 85% of the fair market value of the property.

SPECIAL & PREFERENTIAL ASSESSMENT PROGRAMS
Two general types of specialized or preferential assessment programs are available for certain owners of certain types of property. One of these programs authorizes assessment at 30% rather than 40% of fair market value for certain agricultural properties being used for bona fide agricultural purposes.

The second type of preferential program is the Conservation Use program which provides that certain agricultural property, timber land property, environmentally sensitive property, or residential transitional property is to be valued and assessed for ad valorem tax purposes at its current use value rather than its fair market value.

Each of these specialized or preferential programs requires the property owner to covenant (or contract) with the Board of Tax Assessors to maintain the property in its qualified use for at least 10 years in order to qualify for the preference. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for either of these programs and the penalties for breach of the covenant. The Board of Tax Assessors can be contacted at 706-638-4823.

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REHABILITATED & LANDMARK HISTORIC PROPERTY
Historic property that qualifies for listing on the Georgia National Register of Historic Places may qualify for preferential assessment. The preferential assessment shall extend to the building or structure, the real property on which the building or structure is located, and not more than two acres surrounding the building or structure. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for this assessment.

BROWNFIELD PROPERTY
Property which qualifies for participation in the State's Hazardous Site Reuse and Redevelopment Program and which has been designated as such by the Environmental Protection Division of the Department of Natural Resources may qualify for preferential assessment. This special program provides for the preferential assessment of environmental and contaminated property by freezing the value for ten years as an incentive for developers to clean up the property and return it to the tax rolls. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for this assessment.

FOREST LAND PROTECTION ACT
The Georgia Forest Land Protection Act provides for an ad valorem tax exemption for property primarily used for the good faith subsistence or commercial production of trees, timber, or other wood and wood fiber products, and excludes the entire value of any residence located on the property. In addition, the property may have secondary uses such as the promotion, preservation, or management of wildlife habitat; carbon sequestration in accordance with the Georgia Carbon Sequestration Registry; mitigation and conservation banking that results in restoration or conservation of wetlands and other natural resources; or the production and maintenance of ecosystem products and services such as, but not limited to, clean air and water. This 15-year covenant agreement between the taxpayer and local board of assessors is limited to forest land tracts consisting of more than 200 acres when owned by an individual or individuals or by any entity registered to do business in Georgia.

TIMBER
Standing timber is not taxed until sold or harvested, at which time it is taxed based upon 100 percent of its fair market value. This value is then multiplied by the appropriate mill rate to determine the tax amount due.

MOBILE/MANUFACTURED HOMES
Owners of mobile homes that are located in Walker County on January 1 must pay the ad valorem taxes on the home by May 1 of each year and obtain their location permit at that time. Failure to pay the taxes and obtain the permit will result in a 10% tax penalty, plus 1% per month interest and issuance of a citation for appearance in State Court or possible sale of the mobile/manufactured home.

Mobile home owners desiring to declare a different value from the existing value on the home must file a tax return with the Board of Tax Assessors between January 1 and April 1.

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FREEPORT EXEMPTIONS FOR BUSINESS
Manufacturers may qualify for Freeport Exemption on one or more of three categories. The categories are raw goods, goods in process and manufactured goods stored in warehouse to be shipped out of state. Specific detailed information is available and applications must be filed with the Board of Tax Assessors between January 10 and April 1 of each year.

 

For further information regarding property taxation in Georgia,
please visit the State of Georgia Local Government Services Division website at http://dor.georgia.gov/