The information in this web site is intended to aid you
in understanding your rights and responsibilities relating to property tax
in Emanuel 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 (478)237-3351. 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 Emanuel 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 (O.C.G.A.)can be
viewed. Please
CLICK HERE to view this site.
The Emanuel County Tax Commissioner's Office should be contacted for
more information on inquiries about billing and collection of property
taxes, and the Emanuel County Board of Tax Assessor's Office should be
contacted for more information on property values. The phone number for
the Tax Assessor's Office is (478) 237-1222.
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 Emanuel 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 Board's value will be mailed to you.
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What if I disagree with the Tax Assessor's
value?
Taxpayers may challenge an assessment by Emanuel County Board of Tax
Assessors by appealing to Emanuel 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 Emanuel 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 Emanuel County
Commissioners and the Emanuel 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 Emanuel County over $750 thousand 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
Emanuel County by December 20 of each year. Mobile/modular homes are due
May 1 of each year and motor vehicles are due based on the owner's
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 Emanuel 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 March 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 Office of the Clerk
of Superior Court. This office is located at the Emanuel County
Courthouse, 125 South Main Street, Swainsboro.
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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 Emanuel
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 Georgia Code for a complete list.
(O.C.G.A.
& Sect; 48-5-220)
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