County Property Tax Facts Clay

By viewing the web pages at the Local Government Services Division's website, taxpayers should obtain a general understanding of the property tax laws of Georgia that apply statewide. This page contains local information about a specific county. While every attempt has been made to include everything a taxpayer needs to know, mistakes are possible and taxpayers should contact their local tax officials for verification and clarification of the information found on this page.  

Local Tax Officials

Property Tax Returns 

Property tax returns must be filed with the county tax office between January 1 and April 1 of each year. In some counties property tax returns are filed with the county tax commissioner, and in other counties, returns are filed with the county board of tax assessors.  You should check with your county tax office for verification.

Any taxpayer of any county who returned or paid taxes in the county for the preceding tax year and who fails to return his property for taxation for the current tax year shall be deemed to have returned for taxation the same property as was returned in the preceding tax year at the same valuation as the property was finally determined to be subject to taxation in the preceding year. 

Homestead Exemptions 

State law provides for various homestead exemptions that must be offered in each county, however some counties have implemented local legislation increasing homestead exemption amounts within their jurisdictions. 

An application for homestead may be made with the county tax office at any time during the year subsequent to the property becoming the primary residence, up to April 1st of the first year for which the exemption is sought. In some counties the county tax commissioner accepts homestead applications, and in others, the county board of tax assessors accepts applications. You should check with your county tax office for verification.

Failure to apply is considered a waiver of the exemption.

Freeport Exemptions 

Voters in the county may elect to exempt commercial and industrial inventory. Application for freeport exemption should be made with the board of tax assessors within the same time period that returns are due in the county. Applications filed after that time can receive a partial exemption for that year up to June 1.

Ad Valorem Tax Payments

County and county school ad valorem taxes are collected by the county tax commissioner. Even though the official due date for ad valorem tax payment is December 20th, the local governing authority may adopt a resolution changing the official due date for tax payment to December 1st or November 15th, or may implement installment billing with multiple due dates. You should check with your county tax commissioner's office for verification.

Each taxpayer shall be afforded 60 days from date of postmark of the tax bill to make full payment of taxes due before the interest accrues. In addition to interest, delinquent taxes may accrue penalties on unpaid balances. 

Valuation Appeals

The county board of tax assessors must send an annual notice of assessment which gives the taxpayer information on filing a property tax appeal on real property (such as land and buildings affixed to the land). If the county board of tax assessors disagrees with the taxpayer’s return on personal property (such as airplanes, boats or business equipment and inventory), the board must send a notice of assessment which gives the taxpayer information on filing an appeal. If the taxpayer wishes to appeal the fair market value on the notice of assessment, the appeal must be sent to the board of tax assessors and postmarked no later than 45 days from the mailing date of the notice of assessment.

Ad Valorem Tax Refunds

A taxpayer may make a written request for refund of taxes which are determined to have been erroneously or illegally assessed and collected. Refund claims must be initiated within three years from date of payment. However, in the case of an appealed assessment, any refund must be automatically processed by the tax authorities immediately upon determination of the final taxable value.

Mobile Homes

Mobile Home Location Permits - Taxpayers locating a mobile home must apply to the county tax commissioner for a location permit within 30 days of permanent placement of the home in the county and then annually thereafter between January 1 and April 1. Some counties may have assigned location permits to another office.  Please check with your county tax office for verification. 

Mobile homes that are temporarily located in the county and are owned by a business that is not located in the county should notify the board of tax assessors of their presence to avoid being cited for failure to apply for the location permit.

Mobile Home Returns - Owners of mobile homes that are located in the county on January 1 must return the mobile home for taxation to the county tax commissioner on or before April 1 of each year at the same time they apply for the location permit. 

Intangible Recording 

Every holder of a long-term note secured by real estate must have the security instrument recorded in the county where the real estate is located within 90 days. The tax for recording the note is at the rate of $1.50 for each $500.00 or fractional part of the face amount of the note. In most counties the Clerk of Superior Court is responsible for collecting intangible recording tax, and in others, the county tax commissioner collects. 

Municipal Tax Payments

Municipal governing authorities also levy ad valorem tax and the city clerk is responsible for billing and collecting the city tax. In some counties, the municipal and county governments have entered an agreement to have the county tax commissioner collect all taxes in a single billing. In all counties, only the county tax commissioner is authorized to collect tax on motor vehicles.

This webpage is a service provided by the Georgia Department of Revenue, Local Government Services Division. Comments or questions about this page should be directed to Local Government Services.

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