FREQUENTLY ASKED QUESTIONS
The information in this web site is intended to aid you in understanding your rights
and responsibilities relating to property tax in Spalding 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 770-467-4360. 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 Spalding 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 Georgia Department of Revenue sponsors a web
site where the non-annotated version of the Official Code of Georgia (O.C.G.A.)can be viewed.
View the O.C.G.A online here.
The Spalding County Tax Commissioner's Office should be contacted for more information
on inquiries about billing and collection of property taxes, and the Spalding County
Board of Tax Assessor's Office should be contacted for more information on property
values. The phone number for the Tax Assessor is 770-467-4240.
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 Spalding 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 Spalding County Board of Tax Assessors by
appealing to Spalding 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 Spalding County Board of Tax Assessors
a written notice wishing to continue the appeal.For more information about the appeal process visit the Spalding County Tax Assessor's web site at http://www.qpublic.net/spalding/
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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 Spalding County Board of Commissioners
and the Spalding 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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When is my tax bill due?
Taxes for real estate and business personal property are normally due in Spalding
County on November 15th 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 after November 15th. 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 Spalding County Tax Assessor’s Office for details of the available special assessment programs.Contact the Spalding County Tax Commissioner's office for details of the available Homstead 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. You may apply for homestead
exemption in the Tax Commissioner's office. 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. Application for homestead
exemption may be submitted any time during the year but must be received before
April 1 of the taxable year to qualify for the exemption that year. If received
after April 1, the Tax Assessor will activate the exemption the following year.
What is the HTRG credit on my tax bill?
The HTRG (Homeowner's Tax Relief Grant) 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 applied to homesteaded property. The grant appropriated by the General Assembly and the Governor for the last several years to counties, cities and schools had given tax relief to homeowners in the form of a credit on their tax bills. Due to declining state revenues in 2009, as a result of the current recession, the State of Georgia will not be paying a portion of your homestead property tax through the HTRG. 2009 tax bills will reflect that this credit will not be provided.
Changes made to the program in House Bill 143 provide that for calendar year 2009 and going forward, this credit will only be provided if it is affordable for the state to do so without jeopardizing core services.
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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 in the Spalding County Courthouse, 132 East Solomon Street,Griffin, GA.
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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 Spalding 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; you can view the complete list in the Georgia Code. (O.C.G.A. 48-5-220)
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