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When are Property Tax Returns Due?
Property taxes are due on property that was owned on January 1 for the current tax
year. The law provides that property tax returns
are due to be filed with the county tax receiver or the county tax commissioner
between January 1 and April 1 with the exception of the following counties
where the law specifies that property tax returns are to be filed between January
and March 1 (O.C.G.A. 48-5-18):
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Counties With Return Date of March 1
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Bibb
Butts
Chatham
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Clarke
DeKalb
Gwinnett
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Hall
Newton
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Click this link for specific
information on where to file a return in your county.
Residents - Residents of Georgia are required to file a return of their real
property in the county where the real property is located. Residents of Georgia
are required to file a return on personal property in the county where they have
a legal residence, unless the personal property is used in connection with a business
located elsewhere. Boats - Boats that are kept in a county other
than where the owner lives are returned where they are kept for at least 180 days
or more out of the year. Airplanes - Airplanes that are hangared
in a county other than where the owner lives are returned to the county where they
are hangared.Nonresidents - Nonresidents that have real or personal
property located in Georgia are required to file a return for the property in the
county where the property is located.
Click here to download real and personal property
tax returns.
No Requirement To File A Return Every Year
If a taxpayer filed a property tax return or paid taxes on their property the year
before and does not file a return on their property for the current tax year, then
they are considered to have filed a return on the same property at the same valuation
as the year before. And they are considered to have claimed the same homestead exemptions
and personal property exemptions as they had in the previous year.
Penalty For Failure To File Return
A 10% penalty will be assessed on any property upon which a taxpayer fails to file
a property tax return before the expiration of the time to file returns: for instance,
property that was acquired since their last return or property upon which improvements
were made.
Real Estate Transfer Tax Form Considered Filing Return
If a taxpayer acquires property in the previous tax year and a real estate transfer
tax form was filed and the real estate transfer tax paid, then they are considered
to have filed a property tax return on the same property at the same valuation as
was transferred in the previous year. But if any improvements are made to the property
after it is transferred, they should file a property tax return for the current
tax year. And they must still file for homestead exemption and personal property
exemption.
Payment of Taxes
The Tax Commissioner in the county is responsible for collecting property taxes
for the county, school and State. And in some counties the Tax Commissioner
may collect property taxes for the city.
Taxes are Due by December 20 - Unless otherwise specifically stated in the
law, property taxes are due by December 20.An Earlier Deadline - Some
counties have an earlier deadline for payment of property taxes, and some require
the taxes to be paid in two installments.
Click here for specific information
about payment of taxes in each county.
In counties where the real property is located in more than one county, the tax
is paid to the county where the majority of the property is located. The county
tax commissioner or the county tax receiver in that county will remit the proportionate
share of taxes to the other counties.
Interest and Penalties on Unpaid Taxes
Interest will accumulate on the unpaid taxes at the rate of 1% per month until paid.
The minimum interest on unpaid taxes will be $1.00. In some counties a penalty is
assessed on taxes that are not paid by the due date in addition to the 1% interest
that accumulates each month.
Taxpayers have 60 days after the date of billing to pay their property taxes. Some
counties may have a lesser time which has been specified by law. Taxes are paid
to the county tax collector or county tax commissioner.
Property Tax Forms
Click here to download real and personal property
tax forms.
Contact
• 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.
Related Links
County Ad Valorem Tax Facts
Property Tax Forms
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