Purpose of this Site
The purpose of this site is to answer questions and provide general
information to the public on taxation in Stephens 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 unannoted version of the official code of Georgia can be viewed. The site
address is: http://www.legis.state.ga.us/cgi-bin/gl_codes_detail.pl?code=1-1-1
The Stephens County Tax Commissioner's Office should be contacted for more information
on inquiries about billing and collection of property taxes, and the Stephens 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) 886-7435.
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, growing 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 Stephens 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 for real estate are filed in the Tax Assessor's
office and returns for personal property 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?
Taxpayers may challenge an assessment by Stephens County Board of Tax Assessors
by appealing to Stephens County Board of Equalization or to an arbitrator(s) within
45 days from the date of the assessment notice. Once the county board of equalization
or the arbitrator(s) has rendered a decision, the taxpayer may continue their appeal
to the superior court by mailing or filing with Stephens County Board of Tax Assessors
a written notice wishing to continue the appeal.
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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 Stephens County Commissioners
and the Stephens 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 Stephens 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 Stephens
County by November 15 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 Stephens County Tax Assessor’s Office for details of the available exemptions.
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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 apply for homestead
exemption bring a copy of your warranty deed to the Tax Assessor’s office
between January 2 and March 1. 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. Beginning June 1, 2005 application
for homestead exemption may be submitted any time during the year but must be received
before Match 1 of the taxable year to qualify for the exemption that year. If received
after March 1, the Tax Assessor will activate the exemption the following year.
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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 Stephens County Government Building, 205 N.
Alexander Street, Room 202 on the second level.
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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 Stephens 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 Ga. Code for a complete list. (O.C.G.A. § 48-5-220)
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