The information in this web site is intended to aid you in understanding your rights
and responsibilities relating to property tax in Elbert County. A small web page
cannot cover the many and complex tax laws in Georgia. If you have questions or
need clarification, please call the office at (706)283-2018.
My staff and I are here to help you.
Purpose of this Site
The purpose of this site is to answer questions and provide general information
to the public on taxation in Elbert County, Georgia. This site does not necessarily
cover every aspect of property taxation and should not be relied upon as a legal
source of information. Please refer to the specified code sections for specific
limitations. The Department of Revenue sponsors a web site where the non-annotated
version of the Official Code of Georgia can be viewed. To view this site, click HERE.
The Elbert County Tax Commissioner's Office should be contacted for more information
on inquiries about billing and collection of property taxes, and the Elbert County
Board of Tax Assessor's Office should be contacted for more information on property
values. The phone number for the Tax Assessor is (706)283-2008.
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FREQUENTLY ASKED QUESTIONS
What is property taxation?
Property tax is an ad valorem tax, which means according to value. Ad valorem tax,
the tax collected by the tax commissioner, is based on the value of the taxable
property in the county.
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What property is taxed?
All real estate and personal property are taxable unless law has exempted the property.
(O.C.G.A. § 48-5-3) Real property is land and generally anything that is erected
or affixed to the land; personal property is everything that can be owned
that is not real estate. Personal property typically consists of inventory and fixtures
used in conducting business, boats, aircraft, farm machinery, motor vehicles and
mobile homes. Your household property is not normally taxable.
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Who
decides how much my property is worth for tax purposes?
The Board of Assessors and their staff have the responsibility of determining the
value of property in Elbert County. Each year between January 1 and April 1 every
property owner has the ability to declare a proposed value for their property. (O.C.G.A.
§ 48-5-9) These values are declared in the manner of 'filing a return'. Returns
are filed with the Board of Assessors. The Board of Assessors will review
your proposed value and if they disagree, an assessment notice with the Boards'
value will be mailed to you.
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What if I disagree
with the Tax Assessors' value?
You have the right to appeal these values to the county Board of Tax Assessors followed
by an appeal either to the county Board of Equalization or to Arbitration and in
either case, to appeal to superior Court.
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What is the difference between fair market value and assessed value?
Assessed value is defined as being 40% of the fair market value. Property in Georgia
is taxed on the assessed value.
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What is a millage rate?
The tax rate, or millage rate, is set annually by the Elbert County Commissioners
and the Elbert County Board of Education. A tax rate of one mill represents a tax
liability of one dollar per $1,000 of assessed value. Each governing authority estimates
their total revenue from other sources. This figure is subtracted from their overall
budgetary needs, and then a millage rate is set that will generate the necessary
revenues to fulfill budgetary requirements.
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How is my tax bill calculated?
Once the property owner and the Board of Assessors have come to terms with an appropriate
value, this value is provided to the Tax Commissioner for tax bill calculation.
To calculate a tax bill, you must first deduct any exemptions that many apply from
the assessed value; thus generating a net assessed (taxable) value. Next you multiply
the net assessed value by the millage rate.
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What is the HTRC credit
on my tax bill?
The HTRC (Homeowner's Tax Relief Credit) shown on your tax bill is the result of
the homeowner's tax relief enacted by the Governor and the General Assembly of the
State of Georgia in 1999. This credit only applies to homesteaded property. This
act became more commonly know as the Homeowner's Tax Relief Credit (HTRC) act. In
2005 the HTRC saved homeowners in Elbert County over $4 million dollars in State,
County, and School Tax.
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When is my tax bill due?
Taxes for real estate and business personal property are normally due in Elbert
County by November 15th of each year. Mobile/modular homes are due May 1 of each
year and motor vehicles are due based on the owners' birthday. After the due date,
for real estate and business personal property, interest at the rate of 1% per month
is charged. Additionally, a penalty of 10% will apply to all taxes that are not
paid within 90 days of the deadline, however, homesteaded property with a tax liability
of less than $500 does not receive the 90-day penalty. If the property taxes remain
unpaid, the tax commissioner has the right and responsibility to levy on the property
for non-payment. Of course we consider this a last resort for tax collection and
prefer to use other collection methods.
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Is there anyway to reduce
my tax bill?
Yes. There are several exemptions and special assessment programs available that
may apply to your property. The most common are the homestead exemption for real
estate and for business personal property there is the freeport exemption. Contact
the Tax Commissioner's Office about homestead exemptions and the assessor's office about exemptions such as Freeport, conservation use,
etc.
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What is and
how do I file for homestead exemption?
Homestead exemption is the system developed by the State of Georgia that exempts
from taxation a specified amount of assessed value of your home. To recieve the
benefit of the homestead exemption, the taxpayer must file an initial application.
In Elbert county the application is filed with the Tax Commissioner. Georgia Law
allows for the year-round filing of homestead applications, but the application
must be recieved by March 1st of the year for which the exemption is
first claimed by the taxpayer. If the application is recieved after March 1st
the exemption will apply to the next tax year. To qualify you must both own and
occupy your home as of January 1. Once you have qualified for homestead exemption
and remain in the same house you do not need to reapply. However, if you move, you
are required to reapply for the exemption for the new location.
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Where do I get a copy
of my warranty deed?
You can obtain a copy of your warranty deed from the Clerk of Superior Court record
center. This office is located at the Elbert County Courthouse, 12 Oliver Street,
Elberton, GA 30635.
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Do I pay taxes on my
mobile/modular home?
Yes. Mobile/modular homes are considered personal property and are taxable in the
State of Georgia. Tax must be paid annually with a due date of May 1. The owner
of any mobile/modular home located in Elbert County must file a return and obtain
a location permit. In order to obtain this permit the mobile home tax for the current
year must be paid in full.
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Where do property tax dollars
go?
- To support administration of county government and the public school system;
- To build and repair public buildings and bridges;
- To pay expenses of courts, county jail and law enforcement;
- To build and maintain county roads;
- To provide for fire protection;
- To provide for public health and sanitation;
This is an abbreviated list; please see the Official Georgia Code for a complete list. (O.C.G.A. §
48-5-220)
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