Overview

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 non-annotated version of the Official Code of Georgia can be viewed. To view this site, click HERE.

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.

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.

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.

Who decides how much my property is worth for tax purposes?

The Board of Assessors has 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.

What if I disagree with the Tax Assessors' 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.

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.

What is a millage rate?

A tax rate of one mill represents a tax liability of one dollar per $1,000 of assessed value.

The millage rate is set annually by the Emanuel County Board of Commissioners and the Emanuel County Board of Education. 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.

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 may apply from the assessed value; thus generating a net assessed (taxable) value. Next you multiply the net assessed value by the millage rate.

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 April 1 of each year and motor vehicles are due based on the owner's birthday.

After the due date, interest accrues on the unpaid balance at the rate prescribed by Georgia law until paid in full. After 120 days, a penalty of 5% is applied, in addition to the interest, and every 120 days thereafter, to a maximum of 20%. Late fees are mandated by Georgia law and may not be waived.

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.

Is there any way to reduce my tax bill?

There are several exemptions and special assessment programs available that may apply to your property. The most common are the homestead exemptions 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.

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 April 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 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. For more information, contact the Tax Assessor's Office at (478) 237-1222 or their website at www.qpublic.net/ga/emanuel.

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.

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 April 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.

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)