Dear Friends,

I appreciate the opportunity that you have given me to serve you in the capacity of Tax Commissioner. As you know, it is my desire to offer courteous and efficient service to you.

It is my hope that the information contained herein will answer some of your tax related questions. If you ever need or desire any information regarding your tax situation, please feel free to call on me or any member of my staff at any time.

Candace Taylor-Heaton
Jackson County
Tax Commissioner



The Jackson County Tax Commissioner's Office is located in the Jackson County administrative office building. The entrance to the office is behind the Regions Bank in Jefferson, GA, on Gordon Street. The Tax Commissioner's Office in Jefferson is the only location in Jackson County for handling motor vehicle transactions and the billing and collecting of mobile home, timber and property taxes for the County.

Office hours are Monday through Friday, 7:30 a.m. until 5:00 p.m.

We are closed New Year's Day, Memorial Day, Independence Day, Labor Day, Veterans Day, Thanksgiving Day and the day after, and two days at Christmas.

Property

Property taxes for real and personal property are generally mailed in October and have a normal due date of December 20; however, sometimes bills are delayed in being mailed and then the delinquent date would be the day after the due date stated on your bill. Partial payments on taxes are accepted through the due date, but not after unless there is a signed agreement between the taxpayer and the Tax Commissioner. Real property includes tax on land and improvements. Personal property refers to tax on furniture, fixtures, tools, inventory and equipment used in the operation of a business.

Timber tax may be paid directly to this office.

All mobile homes musts display a current mobile home decal. These annual decals can be obtained in the tax section of this office and are provided upon payment of ad valorem taxes each year. Tax bills for mobile homes are generally mailed in January and are due by April 1.

Please contact this office at either of the numbers listed with any questions you may have concerning taxes in Jackson County.

If you are unable to locate information to assist in retrieving your tax bill please visit the Tax Assessor's office website for detailed data that will help you.

Motor Vehicles

Vehicle Tag Renewals
New residents must register their vehicles within thirty days of establishing residency in Georgia. A Georgia Driver's License must be obtained before registering your vehicle. Driver's license MUST show proof of county residency. If you are moving from another county you must update your drivers license before registering the vehicle in Jackson County.

Georgia liability insurance is required to be transmitted to the state's data base by your insurance company in order to register your vehicle. The vehicle must be covered by liability insurance at all times or a lapse in coverage penalty will apply. If you cancel the insurance, you must also cancel the registration.

Tags expire on the birthday of the first owner shown. You should receive a bill 30 days prior to renewal. Penalties apply after the birthday deadline. Failure to receive a bill in the mail does not relieve the penalty. If you do not receive a bill, call the Tag Office with your tag number and one will be mailed to you. This must be done in time to insure registration by your birthday.

It is the vehicle owner's responsibility to insure their vehicle is properly registered.

The penalty for late registration is 10% of the tax ($5.00 minimum) and 25% of the tag fee. These penalties begin immediately following the due date.

ONLINE SERVICES

If you did not receive a renewal notice and want to see how much your tags are, click Tag Amount Due. Fill in your information and it will give you an amount for each tag.

Renew Tags Online, Click on Obtain/Retrieve RIN, then continue with the RIN # to renew online.

Calculate TAVT (Title Tax)

For further information regarding vehicle registration please visit the State of Georgia Motor Vehicle Division website. Other online services are offered on this website.

Who qualifies for a disabled veteran license plate under O.C.G.A. § 40-2-69?

Any individual* meeting the definition of “disabled veteran” under O.C.G.A. § 48-5-48(a) is entitled to apply for a specialty disabled veteran license plate under O.C.G.A. § 40-2-69.

Qualifying passenger vehicles are exempt from annual ad valorem tax under O.C.G.A. § 48-5-478 and are exempt from Title Ad Valorem Tax (TAVT) under O.C.G.A. § 48-5C-1 where the specialty disabled veteran license plate is affixed to the vehicle.

*Individual must be the PRIMARY (1st) name on the title in order to qualify

Who qualifies for a disabled veteran license plate under O.C.G.A. § 40-2-70?

The Georgia code also provides a specialty license plate under O.C.G.A. § 40-2-70 for some partially disabled veterans who do not meet the definition of “disabled veteran” for the purpose of receiving a TAVT or property tax exemption, e.g., a veteran who is designated as having a 60% disability rating.

What types of vehicles can have a disabled veteran license plate?

Georgia code section 40-2-69 allows such license plates to be placed only on an “automobile, private passenger pickup truck, motorcycle, station wagon, or van type vehicle of three-quarter tons or less.” Such license plates are not permitted on other classes or types of vehicles, such as motorhomes. If a veteran currently has a DV plate on non-permitted class of vehicle, they must exchange this plate upon renewal as GRATIS will not allow the renewal service.

How many plates can a disabled veteran be issued?

Veterans who qualify for a specialty license plate under either O.C.G.A. § 40-2-69 or O.C.G.A. § 40-2-70 may receive such specialty plates for only two qualifying vehicles. The first plate is not assessed a licensing fee for the initial registration or annual renewal. The second plate is assessed a licensing fee for both the initial registration and annual renewals. That being said, we are aware that there are currently individuals that have active DV plates for more than two vehicles. Please allow these veterans to continue to renew these plates, but the additional (more than 2) plates should not be transferred to another vehicle unless the transfer is required to receive a qualifying tax exemption(i.e. “FREE” use code).

General Information

Ad Valorem Tax Process
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 a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm's length, bona fide sale. "(O.C.G.A. 48-5-311) The amount of tax is determined by the tax rate (mill rate) levied by various entities (one mill is equal to $1.00 for each $1,000 of assessed value, or .001).

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 Jackson County 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 Jackson County 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 Jackson County 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 Jackson County 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 Jackson County 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.

The Jackson County Fire Districts, consists of nine (9) Fire Districts, with an elected Board of Directors which are empowered to set a millage rate not to exceed more than 3 mills.

Tax Bills
Generally, Jackson County property taxes are due by December 20th. If taxes are not paid on the property, it may be levied upon and ultimately sold.

Tax Returns
Taxpayers are required to file at least an initial tax return for taxable property (both real and personal property) owned on January 1 of that tax year. The tax return is a listing of the property owned by the taxpayer and the taxpayer's declaration of the value of their property.

Property tax returns must be filed with the Board of Tax Assessors between January 1 and April 1 of each year. (Please note: the filing deadline for homestead exemption is also April 1). After the taxpayer has filed the initial tax return for real property, the law provides for an automatic renewal of that return each succeeding year at the value determined for the preceding year and the taxpayer is required to file a new return only as additional property is acquired, improvements are made to existing property, or other changes occur. Personal property tax returns are required to be filed each year.

A new return, filed during the return period, may also be made by the taxpayer to declare a different value from the existing value where the taxpayer is dissatisfied with the current value placed on the property by the Board of Tax Assessors. This initiates the taxpayer's appeal process if the declared value is not accepted by the Board of Tax Assessors.

Mobile/Manufactured Home Permits
Owners of mobile homes that are located in Jackson County on January 1 must pay the ad valorem taxes on the home by April 1 of each year and obtain their location permit at that time. Failure to pay the taxes and obtain the permit will result in a 10% tax penalty, issuance of a citation for appearance in Jackson County Magistrate Court or possible sale of the mobile/manufactured home.

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.

Homeowner's Tax Relief Grant
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. 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 an amount up to $8,000 in assessed value for all homeowners who received a homestead exemption. For the 2009 tax year, the Governor and General Assembly did not fund the Homeowners Tax Relief Grant. Declining state revenues during the current recession means there is no money for the State to give the tax relief to homeowners. Therefore, there will not be a credit for this grant on 2009 tax bills on properties with homestead exemption. According to legislation passed in 2009 (House Bill 143), the grant will only be made available in the future if state revenues grow at least 3% plus the rate of inflation. As a result, many Georgia homeowners will see a property tax increase of $200 to $300 on their 2009 tax bills.

Homestead Exemptions
Homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners. The exemptions apply to homestead property owned by the taxpayer and occupied as his or her legal residence. Homestead exemptions are deducted from the assessed value of the qualifying property (40% of the fair market value).

To receive the benefit of the homestead exemption, the taxpayer must file an initial application. The application is filed with the Jackson County Tax Assessor's Office. First time homeowners need to bring a copy of their warranty deed to insure their application is filed correctly. With respect to all of the homestead exemptions, the Tax Assessor makes the final determination as to eligibility; however, if the application is denied the taxpayer must be notified and an appeal procedure is then available to the taxpayer.

Georgia law allows for the year-round filing of homestead applications but the application must be received by April 1 of the year for which the exemption is first claimed by the taxpayer. Homestead applications received after that date will be applied to the next tax year.

Once granted, the homestead exemption is automatically renewed each year and the taxpayer does not have to apply again unless there is a change of residence, ownership, or the taxpayer seeks to qualify for a different kind of exemption.

Under authority of the State Constitution several different types of homestead exemptions are provided. These are called State Exemptions. In addition, local governments are authorized to provide for increased exemption amounts. These are called Local County Exemptions. Jackson County has such local county exemptions. The Local County Exemptions supersede the State Exemptions when the Local Exemption amount is greater than the State Exemption amount. The Tax Commissioner's office and Tax Assessor's Office can answer questions regarding the standard exemptions as well as any local exemptions that are in place.

The Local County Exemptions supersede the state exemption amount when the local exemption is greater than the state exemption.

The Standard Homestead Exemption is available to all homeowners who otherwise qualify by ownership and residency requirements and it is an amount equal to $2,000 which is deducted from the 40% assessed value of the homestead property. The exemption applies to the maintenance and operation portion of the mill rate levy of the county and the county school system and the State mill rate levy. It does not apply to the portion of the mill rate levied to retire bonded indebtedness.

The Standard Elderly School Tax Homestead Exemption is an increased homestead exemption for homeowners 62 and older where the net income does not exceed $10,000 for the preceding year. This exemption applies only to school tax but it does include taxes levied to retire bonded indebtedness. The amount of the exemption is up to $10,000 deducted from the 40% assessed value of the homestead property.

The Standard Elderly General Homestead Exemption is available to homeowners who otherwise qualify and who are 65 and older where the net income of the applicant and spouse does not exceed $10,000 for the preceding year. Social Security income and certain retirement income are excluded from the calculation of the income threshold. This exemption, which is in an amount up to $4,000 deducted from the 40% assessed value of the homestead property, applies to county taxes, school taxes, and the state tax and it does apply to taxes levied to retire bonded indebtedness.

The Disabled Veterans Homestead Exemption is available to certain disabled veterans in an amount up to $50,000 deducted from the 40% assessed value of the homestead property. This exemption applies to all ad valorem tax levies; however, it is restricted to certain types of very serious disabilities (that are service-connected disabilities) and proof of disability, either from the Veterans Administration or from a private physician in certain circumstances.

A similar exemption in the same amount is now available to the un-remarried surviving spouse of a member of the armed forces of the United States who was killed in any war or armed conflict engaged in by the United States. The surviving spouse must furnish appropriate documentation that spousal benefits are received as a result of the death of the armed forces member.

The Floating or Varying Homestead Exemption is an exemption which is available to homeowners 62 or older with gross household incomes of $30,000 or less. The exemption applies to state and county ad valorem taxes but it does not apply to school tax. The exemption is called a floating exemption because the amount of the exemption increases as the value of the homestead property is increased. However, since the exemption replaces any other state and county exemption already in place for the property, taxpayers should be very careful in making application since in many instances the granting of this exemption will initially at least increase the amount of taxes levied on the property.

Age 65 and Older Exemption from State Ad Valorem Taxes
If you qualify for one of the other homestead exemption listed and are age 65 or older as of January 1, you also qualify for an exemption from the State portion of ad valorem taxes in an amount equal to 100% of the value of your home and up to 10 acres of land. The value of any additional land or improvements on the same parcel will be granted the standard maximum exemption of the homestead exemption for which you otherwise qualify.

The Un-remarried Surviving Spouse of a Firefighter or Peace Officer shall be granted total exemption from all ad valorem taxes levied, if such person’s spouse, who as a member of a qualified Fire Department or Peace Officer Agency, stead Exemption is available for the surviving spouse, which provides an exemption for the full value of the homestead with respect to all ad valorem taxes for the unmarried surviving spouse of a peace officer or firefighter who was killed or died as a result of injury in the performance of their duty. Documents from the agency must be provided.

Property Tax Deferral Program
In addition to the various homestead exemptions that are authorized, the law also provides a Property Tax Deferral Program whereby qualified homestead property owners 62 and older with gross household income of $15,000 or less may defer but not exempt the payment of ad valorem taxes on a part or all of the homestead property. Generally, the tax would be deferred until the property ownership changes or until such time that the deferred taxes plus interest reach a level equal to 85% of the fair market value of the property.

Specialized and Preferential Assessment Programs
Two general types of specialized or preferential assessment programs are available for certain owners of certain types of property. One of these programs authorizes assessment at 30% rather than 40% of fair market value for certain agricultural properties being used for bona fide agricultural purposes.

The second type of preferential program is the Conservation Use program which provides that certain agricultural property, timber land property, environmentally sensitive property, or residential transitional property is to be valued and assessed for ad valorem tax purposes at its current use value rather than its fair market value.

Each of these specialized or preferential programs requires the property owner to covenant with the Board of Tax Assessors to maintain the property in its qualified use for at least 10 years in order to qualify for the preference. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for either of these programs.

Rehabilitated and Landmark Historic Property
Historic property that qualifies for listing on the Georgia National Register of Historic Places may qualify for preferential assessment. The preferential assessment shall extend to the building or structure, the real property on which the building or structure is located, and not more than two acres surrounding the building or structure. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for this assessment.

  • Brownfield Property: Property which qualifies for participation in the State's Hazardous Site Reuse and Redevelopment Program and which has been designated as such by the Environmental Protection Division of the Department of Natural Resources may qualify for preferential assessment. This special program provides for the preferential assessment of environmental and contaminated property by freezing the value for ten years as an incentive for developers to clean up the property and return it to the tax rolls. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for this assessment.
  • Timber: Standing timber is not taxed until sold or harvested, at which time it is taxed based upon 100 percent of its fair market value. This value is then multiplied by the appropriate mill rate to determine the tax amount due.
  • Freeport Exemptions for Businesses: Manufacturers may qualify for Freeport Exemption on one or more of three categories. The categories are raw goods, goods in process and manufactured goods stored in warehouse to be shipped out of state. Specific detailed information is available and applications must be filed with the Board of Tax Assessors between January 1st and April 1st each year.

Assessment Appeals
When the Board of Tax Assessors changes the value of property from the value in place for the preceding year or from the value that was returned by the taxpayer for the current year, a notice of that change must be sent to the property owner. The property owner desiring to appeal the change in value must do so within 45 days of the date of mailing of this assessment notice. The assessment appeal may be made on the basis of the taxability of the property, the value placed upon the property, or the uniformity of that value when compared to other similar properties in the county. Additionally, the appeal should not be based on any complaint about the amount of taxes levied on the property.

The appeal is filed with the Board of Tax Assessors who again reviews their valuation and the appeal filed and informs the taxpayer of its decision. If the taxpayer remains dissatisfied, the appeal is forwarded to the County Board of Equalization. A hearing is scheduled and conducted and the Board of Equalization renders its decision. If the taxpayer is still dissatisfied with the decision, an appeal to Superior Court may be made. In lieu of an administrative appeal with the Board of Equalization, an arbitration method of appeal is also available to the taxpayer. The Board of Tax Assessors can provide details regarding this procedure.

For further information regarding property taxation in Georgia, please visit the State of Georgia Local Government Services Division website at http://dor.georgia.gov/.

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 Jackson County. This site does not necessarily cover every aspect of property taxation and should not be relied upon as a legal source of information. There are many complex tax laws in Georgia, so if you don’t find the answers to your questions below, or, if you need clarification on information you find here, please contact us.

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 is property 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 taxes?
The Board of Assessors has the responsibility of determining the value of property in Jackson 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.

What if I disagree with the Tax Assessors' value?
Taxpayers may challenge an assessment by Jackson County Board of Tax Assessors by appealing to Jackson 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 Jackson 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?
The tax rate, or millage rate, is set annually by the Jackson County Board of Commissioners the Jackson 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.

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 Jackson County on December 20th of each year.

Mobile/manufactured homes are due April 1 of each year and motor vehicles are due based on the owners' birthday.

After the due date, interest is added monthly and a penalty of up to 20% may be added. Unpaid taxes will be subject to a lien and additional collection action.

Is there any way 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 Jackson County Tax Assessor's Office for details of the available special assessment programs and Homestead 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. You may apply for homestead exemption in the Tax Assessor'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. When the homeowner reaches the age of 62 years old, they may apply for an additional homestead exemption.

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 deed room. This office is located in the Jackson County Courthouse.

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 Jackson 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?
Property tax dollars support administration of county government and the public school system; build and maintain public buildings; bridges and county roads; pay expenses of courts; county jail and law enforcement; provide fire protection; and provide for public health and sanitation. This is an abbreviated list of how tax dollars are used to support local government projects. Please click here to review the Georgia Code for a complete list. (O.C.G.A. 48-5-220)

Will paying my taxes late affect my credit?
When taxes remain unpaid for more than 90 days after their due date, the taxes are subject to a tax fifa (lien) being recorded in the Office of the Clerk of Superior Court. These records are public so credit bureaus may access them and may use them to adversely affect your credit. The tax office does not deal with these credit bureaus and so has no control of how they use the information or how often they update their records.

News
Our offices are closed on the following holidays:

  • New Year's Day
  • Memorial Day
  • July 4th
  • Labor Day
  • Veterans Day
  • Thanksgiving Day
  • Day after Thanksgiving
  • Two days at Christmas

Open Records or Property Tax Listing

In an effort to better assist taxpayers in Jackson County and other counties throughout the United States, we are looking for new ways to receive and improve response to our customer’s requests.

For more information regarding tax sales or redemption of excess funds please contact Candace Taylor-Heaton or Linda Ingram 706-367-6325.


Jackson County, Georgia



Candace Taylor-Heaton
Jackson County
Tax Commissioner
PO Box 247
67 Athens Street
Jefferson, GA 30549

Ph: 706-367-6326
Fax: 706-708-2502
Tag: 706-367-6320
Tax: 706-367-6325


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