County Property Tax Facts Muscogee

Tax Commissioner
Lula Lunsford Huff
3111 Citizens Way
Columbus, Ga. 31906
(706) 653-4208
Fax: (706) 225-3773
Email: dfloyd@columbusga.org
Website: 

Chairman of the Board of Tax Assessors

Chester R. Randolph
3111 Citizens Way
Columbus, Ga. 31906
(706) 653-4398
Fax: (706) 255-3800

Chief Appraiser

Betty Middleton
3111 Citizens Way
Columbus, Ga. 31906
(706) 653-4398
Fax: (706) 255-3800
Email: bmiddleton@columbusga.org
Website: http://www.columbusga.org/TaxAssessors/
Property Records: http://www.columbusga.org/TaxAssessors/

Chairman of the Board of Commissioners

Teresa Tomlinson, Mayor
100 Tenth Street, 6th Floor
Columbus, Ga. 31901
(706) 653-4712
Fax: (706) 653-4970
Website: http://www.columbusga.org/mayor
 

HOMESTEAD EXEMPTION Application for homestead exemption is made with the Tax Commissioner in the county.  A copy of the recorded warranty deed is required to apply.  Failure to apply by the deadline is considered a waiver of the exemption for that year.  This section describes special local homestead exemptions that apply only in this county.  Statewide homestead exemptions are also available and may provide more tax relief depending upon the taxpayer's circumstances.  The following local homestead exemptions are offered in this county:

The Standard Homestead Exemption is available to all homeowners who otherwise qualify by ownership and residency requirements and it is an amount equal to $2,000 on the State portion and $13,500 off assessment on local value, which is deducted from the 40%, assessed value of the homestead property.  The homestead exemption freezes the assessment on the property.  The exemption applies to the maintenance and operation portion of the millage rate levy of the county and the county school system and the State millage rate levy.  It does not apply to the portion of the millage rate levied to retire bonded indebtedness.  (Act 153, 1980)

The Standard Elderly General Homestead Exemption is available to homeowners who otherwise qualify and who are 65 and older where the net income of the applicant and spouse does not exceed $10,000 for the preceding year.  Social Security income and retirement income are calculated in a different category.  This amount varies yearly.  The amount for 2016 was $63,336.  This exemption, which is in an amount up to $4,000 deducted from the State and $21,500 off the 40% assessed value of the homestead property applies to county taxes, school taxes, and the state tax and it does apply to taxes levied to retire bonded indebtedness.  (Act 153, 1980)

The Standard Elderly School Tax Homestead Exemption is an increased homestead exemption for homeowners 62 and older where the net income does not exceed $10,000 for the prior year.  (If gross income is less than $6,000, all school taxes are exempt).  Social Security and retirement income are calculated in a different category.  This amount varies yearly.  The maximum for 2016 is $63,336.  This exemption applies only to school tax, but it does include taxes levied to retire bond indebtedness.  The amount of the exemption cannot exceed $13,500, which is deducted from the 40% assessed value of the homestead property.  (HR 451-1298, 1974)

The Disabled Veterans Homestead Exemption is available to certain disabled veterans in an amount up to *50,000 plus deducted on the State portion and $73,768 from the 40% assessed value of the homestead property.  This exemption applies to all ad valorem tax levies; however, it is restricted to certain types of serious disabilities providing proof of disability from the Veteran Administration or from a private physician in certain circumstances.  Disability must be 100%.  (HB 3 983, 1991)

The Unremarried Surviving Spouse Exemption is available to the unremarried surviving spouse of a member of the armed forces who was killed in any war or armed conflict in which the United States was engaged (documentation from Secretary of Defense is required) in an amount up to $*50,000 plus.

The Floating or Varying Homestead Exemption is an exemption that is available to homeowners 62, older with gross household incomes of $30,000, or less.  The exemption applies to state and county ad valorem taxes but it does not apply to school tax.  The exemption is called a floating exemption because the amount of the exemption increases as the value of the homestead property is increased.  However, this exemption replaces any other state and county exemption already in place for the property, taxpayers should be very careful in making application since in many instances the granting of this exemption will initially increase the amount of taxes levied on the property.

Tax Deferral In addition to the various homestead exemptions that are authorized, the law also provides a Property Tax Deferral Program whereby qualified homestead property owners 62 and older with gross household income of $15,000 or less may defer but not exempt the payment of ad valorem taxes on a part of all of the homestead property.  Generally, the tax would be deferred until the property ownership changes or until such time the deferred taxes plus interest reach a level equal to 85% of the fair market value of the property.
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*60,000 Plus an Additional Sum - The additional sum is determined according to an index rate set by United States Secretary of Veterans Affairs

Homestead Valuation Freeze Exemption - Muscogee County has a constitutional amendment on the valuation of property, which has the same effect as several other counties that have 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.  
 

Muscogee County is on the 12-month staggered registration system. 

Information on this page was current as of 04/08/2016.