County Property Tax Facts Forsyth

Table of contents

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

Tax Commissioner

Matthew Ledbetter
1092 Tribble Gap Road
Cumming GA 30040
(770)781-2110
Fax: (678)455-1207
Email: mcledbetter@forsythco.com
Website: http://www.forsythco.com/Departments-Offices/Tax-Commissioner
Pay Tax Online: https://www1.forsythco.com/paypropertytax/TaxBillSearch.aspx

Chairman of the Board of Tax Assessors

Charles Cantrell
110 E Main St #260
Cumming GA  30040-0110
(770) 781-2106, ext 2617
Fax: (770)886-2829
Property Records: http://www.qpublic.net/ga/forsyth/search.html
Website: http://www.forsythco.com/departments-offices/board-of-assessors

Chief Appraiser

Mary Kirkpatrick GCA
110 E Main St #260
Cumming GA 30040-0110
(770) 781-2106, ext 2617
Fax: (770)886-2829
Email: mlkirkpatrick@forsythco.com
Property Records: http://www.qpublic.net/ga/forsyth/search.html
Website: http://www.forsythco.com/departments-offices/board-of-assessors

Chairman of the Board of Commissioners

Todd Levent
110 E Main St #210
Cumming GA 30040
(770)781-2101
Fax: (770)781-2199
Email: commissioners@forsythco.com
Website: http://www.forsythco.com/Departments-Offices/Board-of-Commissioners

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.

The following local homestead exemptions are offered in this county:

Code

Exemption Type

County General

County Bond

School General

School Bond

Fire

Age

Gross/Net Income

Ga. Law

 

Regular

8,000

 

2,000

 

8,000

   

HB957, 1999  

 

Double (Age 65)

16,000

 

100% exemption

100% exemption

16,000

65

Gross
<40,000

 
 

School (Age 62)

8,000

 

10,000

10,000

8,000

62

Net <10,000

 
 

School (Age 62)

8,000

 

3 acres + house
value or 20,000

3 acres + house
value or 20,000

8,000

62

Gross
<16,000

HB1918, 1990

 

School & Double

16,000

 

3 acres + house
value or 20,000

3 acres + house
value or 20,000

16,000

65

Gross
<16,000

 
 

Disabled Veterans
(1)

88,000

*60,000 plus

*60,000 plus

*60,000 plus

88,000

   

HB957, 1999  

 

Age 65 School w/Regular

8,000

 

100% exemption

100% exemption

8,000

65

no income
limits

HB1709, 2000  

 

Age 65 School & Double

16,000

 

100% exemption

100% exemption

16,000

65

Gross
<40,000

HB957, 1999  

 

Disability

10,000

 

2,000

 

10,000

 

Gross
<40,000

HB957, 1999   

 

Disability

16,000

 

3 acres + house
value or 20,000

3 acres + house
value or 20,000

16,000

 

Gross
<16,000

HB1918, 1990 

 

Surviving Spouse

*60,000 plus

*60,000 plus

*60,000 plus

*60,000 plus

*60,000 plus

     
 

Assessment Freeze

(2)

           

HB469, 2001  

*60,000 Plus an Additional Sum - The additional sum is determined according to an index rate set by United States Secretary of Veterans Affairs.

(1) Additional information must be submitted with application.
(2) This exemption can be combined with any other and will freeze your assessment at the value listed on the tax books in the year immediately preceding the taxable year the exemption is sought.   

Homestead Valuation Freeze Exemption - This county has enacted a homestead valuation freeze exemption.  This exemption will freeze the valuation of property at the base year valuation for as long as the homeowner owns and resides on the property.

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.

Motor Vehicle Registration

Title Ad Valorem Tax - Motor vehicles purchased on or after March 1, 2013, and titled in this State are exempt from sales and use tax and annual ad valorem tax. The taxes are replaced by a one-time tax that is imposed on the fair market value of the vehicle called the Title Ad Valorem Tax Fee(TAVT).

Vehicle Registration - Vehicle owners must renew their registration and pay the ad valorem tax every year with the county tax commissioner during the 30 day period which ends on their birthday. If the vehicle is owned by more than one person, then the birthday of the person's name that appears first on the title is used to determine the registration period. Newly acquired vehicles must be registered within 30 days.

Forsyth County is on the 12-month staggered registration system.  Vehicle tags are sold at 110 East Main Street, Suite 134, in the New Administration Building.  Hours are Monday - Friday, 8:30 - 4:45.

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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Information on this page is based on the best information available.