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This page shows the due dates for returns and applications and other significant
dates for property taxation in Georgia.
Commercial Vehicle Ad Valorem Tax
December 1 - February 15
Commercial vehicles with a gross vehicle weight (gvw) of 26,001 lbs. or more are
to be registered for ad valorem taxation in the period beginning December 1 and
ending on February 15.
Assessment Date
January 1
Property taxes are charged against the owner of the property on January 1 and against
the property itself if the owner is not known. In Georgia property is required
to be assessed at 40% of the fair market value unless otherwise specified by law.
Click here for more information on how
property is assessed.
Public Utility Tax Returns Due
January 1 - March 1
Each public utility is required to make an annual return to the Revenue Commissioner
on or before March 1 for the current January 1 preceding on all property located
in this State. Click here for more information.
Click here to go to Property Tax Forms.
Franchise Tax Returns Due
January 1 - March 1
All franchises are to be reported for taxation by March 1 with the county or municipality.
Click here for more information.
Local
Business License Tax and State Occupation Tax Returns Due
January 1 - March 1
The Local Business License Tax is filed with the county or municipality. The
State Occupation Tax is filed with the Taxpayer Services Division of the Department
of Revenue by March 1. Click here for more
information.
Click here to go to Property Tax Forms.
Property Tax Returns Due
January - March 1 in some counties
January - April 1 in most
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. In some
counties property tax returns are to be filed between January 1 and March 1.
Click here for more
information on when to file a return and for more information on
filing property tax returns.
Click here to go to Property Tax Forms.
Freeport Exemption Application
January - March 1 in some counties
January - April 1 in most
Application for freeport exemption should be made with the Board of Tax Assessor's
within the same time period that property tax returns are due in the county.
Applications filed after that time can receive a partial exemption for that year
up to June 1. Click here for
more information on freeport exemption.
Click here to go to Property Tax Forms.
Conservation Use Assessment
Application
January - March 1 in some counties
January - April 1 in most
AnApplication for Conservation Use Assessment is due the same time that property
tax returns are due in the county, or an application can be filed instead of an
appeal to a change of assessment notice.
Click here to go to Property Tax Forms.
Preferential Agricultural
Assessment Application
January - March 1 in some counties
January - April 1 in most
AnApplication for Preferential Agricultural Assessment is due the same time
that property tax returns are due in the county, or an application can be filed
instead of an appeal to a change of assessment notice.
Click here to go to Property Tax Forms.
Homestead Exemption Application
March 1 in some counties
April 1 in most counties
Application for homestead exemption must be filed with the tax commissioner's office
or in some counties the tax assessor's office has been delegated to receive applications
for homestead exemption. A homeowner may file an application for homestead exemption
for their home and land acquired prior to January 1 of the taxable year up to and
including March 1 in some counties or April 1 in most counties of the taxable year.
Applications filed after this date will not be granted until the next calendar year.
Click here for more information on filing
homestead exemption.
Click here to go to Property Tax Forms.
Property Tax Deferral Application
January 1 - April 1
The taxpayer must file an annual application for tax deferral with the county tax
commissioner or county tax collector on or before April 1.
Click here for more information.
Motor Vehicle
Ad Valorem Tax - 4-Month Staggered Registration Counties
January 1 - April 30
In counties that have 4-month staggered registration, owners of motor vehicles must
renew their vehicle registration and pay ad valorem taxes according to the month
of their birthday between January and April.
Click here for additional information.
Motor Vehicle
Ad Valorem Tax - 4-Month Non-Staggered Registration Counties
January 1 - April 30
In counties that have 4-month non-staggered registration, owners of motor vehicles
must renew their vehicle registration and pay ad valorem taxes between January 1
and April 30. Click here for additional
information.
Motor Vehicle
Ad Valorem Tax - 12 Month Staggered Registration Counties
January 1 - December 31
In counties that have 12-month staggered registration, which is most counties, owners
of motor vehicles must renew their registration and pay ad valorem taxes at any
time during the 30 day period that ends at midnight on their birthday.
Click here for additional information.
Mobile Home Location Permit
January - May 1
Every year on or before May 1 the owner of a mobile home must obtain a mobile home
location permit from the county tax collector or county tax commissioner.
Click here for more information.
County Board of Tax Assessors
Revises Returns
June 1 in some counties
July 1 in most counties
The tax receiver or the tax commissioner will present the returns to the county
board of tax assessors 10 days after the last date for the filing of returns.
The county board of tax assessors has until July 1 to make revisions to the returns.
In counties that collect taxes in installments the county board of assessors has
until June 1 to make revisions to the returns. After changes have been made
to the taxpayer's return, the county board of tax assessors will give written notice
to the taxpayer of changes within five days by mailing an assessment notice.
Taxpayers may challenge an assessment by the county board of tax assessors by appealing
to the county board of equalization or to an arbitrator or arbitrators within 45
days (or 30 days in some counties) from the date on which the notice was mailed.
Click here for more information on appealing
a property tax assessment.
Property Tax Bills Mailed
October 20 in most counties
The taxpayer has 60 days after property tax bills are sent out to pay their taxes.
For most counties taxes are due by December 20 but this may vary from county to
county.
Property Taxes Due
October 20 - December 20 in most counties
For most counties taxes are due by December 20 but this may vary from county to
county. Click here for more information
on when to pay property taxes and for more information on
payment of taxes.
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