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Ad Valorem Tax
Ad valorem tax, more commonly known as property tax, is a large source of revenue for local governments in Georgia. The basis for ad valorem taxation is the fair market value of the property, which is established as of January 1 of each year. The tax is levied on the assessed value of the property which, by law, is established at 40% of the fair market value unless otherwise specified by law (O.C.G.A. 48-5-7). Fair market value means "the amount knowledgeable a buyer would pay for the property and a willing seller would accept for the property at an arm's length, bona fide sale. "
Several distinct entities are involved in the ad valorem tax process:
The State Revenue Commissioner is responsible for examining the tax digests of counties in Georgia in order to determine that property is assessed uniformly and equally between and within the counties (O.C.G.A. 48-5-340). In addition, the State levies ad valorem tax each year in an amount which cannot exceed one-fourth of one mill (.00025).
The Oglethorpe County, GA Tax Assessor is responsible for the appraisal, assessment, and the equalization of all assessments within the county. They notify taxpayers when changes are made to the value of property, receive and review all appeals filed, and insure that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer.
The Oglethorpe County, GA Board of Equalization, appointed by the Grand Jury, is the body charged by law with hearing and adjudicating administrative appeals to property values and assessments made by the Board of Tax Assessors.
The Oglethorpe County, GA Commission establishes the annual budget for county government operations and levies the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.
The Oglethorpe County, GA Board of Education, an elected body, establishes the annual budget for school purposes and adopts the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.
The Oglethorpe County, GA Tax Commissioner, an elected office established by the Constitution, is the official responsible for performing all functions related to billing, collecting, accounting for and disbursing ad valorem taxes collected in this county. The Tax Commissioner also serves as an agent of the State Revenue Commissioner for the registration of motor vehicles. The Tax Commissioner does not set value or the millage rates.
Tax Bills
Property tax bills and normally mailed out by October 20 of each year. Taxes are to be paid by December 20 of the same year.Tax Returns
In accordance with Georgia law, all property held and subject to taxation on January 1 of the tax year, shall be returned by the owner to the Tax Assessor’s Office between January 1 and April 1 of that tax year. Any taxpayer who fails to return his property for taxation shall be deemed to have returned for taxations the same property at the same final valuation as and same real property exemptions as for the preceding year.A property owner who is dissatisfied with the assessed value of their property may also file a return stating their opinion of the true Fair Market Value of the property as of January 1 of the tax year. This will establish appeal right if the value is changed again by the Tax Assessor’s Office.Address Changes
Property owners must notify the Tax Assessor’s Office or Tax Commissioner’s Office immediately of any change in their mailing address. Georgia law requires that all tax notices are sent to the taxpayer at their last know address.Mobile/Manufactured Home Permits
Owners of mobile homes that are located in Oglethorpe County, GA on January 1 must pay the ad valorem taxes by April 1 of each year. After the due date there is a 10% filing penaly and 1% per month fee is added. If the taxes are not paid, there is a fifa filed on the docket in the clerk of superior court. The mobile home will be sold at auction.
Mobile home taxes are due by April 1 unless the mobile home is homesteaded in which case they are taxes the same as real property. All mobile homes must display a current decal. The decal is provided upon payment of the taxes each year. Mobile home owners who qualify for homestead exemption for their mobile home may obtain a current decal from the Tax Commissioner’s Office. To qualify for homestead on a mobile home, the owner of the mobile home and the property on which it is located must be the same, and the owner must qualify for a regular homestead as mentioned earlier in this bulletin. The fair market and assessed values of mobile homes are set by the Tax Assessors’ Office. The fair market value may be appealed by filing an appeal with the Tax Assessors’ Office. For more information regarding appeals, contact the Tax Assessors’ Office at 706-743-5166.
Mobile home owners desiring to declare a different value from the existing value on the home have 45 days to file an appeal from the date the bills are mailed with the Board of Tax Assessors. If a taxpayer is dissatisfied with the value change or corrections, the taxpayer has the right to appeal to the Board of Equalization within 21 days of the date of the notice.
