TAX NEWS - May 2009

Property Tax Guide For The Georgia Taxpayer

Property Taxation in State of Georgia

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. In some counties property tax returns are to be filed between January 1 and March 1.  (O.C.G.A. 48-5-10,48-5-18)

Specific information about ad valorem taxation in each county can be found on Georgia tax website.

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.