Homestead exemptions are deducted from the assessed value of the qualifying property (40% of the fair market value). The exemptions apply to homestead property owned by the taxpayer and occupied as his or her legal residence. Homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners. For more information regarding appeals, contact the Tax Assessors’ Office at (706) 275-7410. The deadline for filing an appeal for Mobile Homes is 45 days after the mailing date of the tax bill. The fair market value may be appealed by filing an appeal with the Tax Assessors’ Office. The fair market and assessed values of mobile homes are set by the Tax Assessors’ Office. To apply for a homestead, you will need to follow the same process described under the Homestead section. To qualify for homestead, the mobile home and the land on which it sits must be in the same name. Mobile home taxes are due by April 1 unless the mobile home is homesteaded in which case they are taxes the same as real property. 48-5-493, failure to purchase a decal could result in a fine of $100 to $300. All mobile homes must display a current decal. Once the Mobile Home tax has been paid, the owner will receive a current year decal. If the tax continues to be unpaid, the mobile home will be sold at auction. will be filed on the docket in the clerk of superior court. After the due date, a one-time 10% penalty and 1% interest per month will be added. Owners of mobile homes which are located in Whitfield County as of January 1 must pay the ad valorem taxes by April 1 of each year. The Tax Commissioner does not set value or the millage rates. The Tax Commissioner also serves as an agent of the State Revenue Commissioner for the registration of motor vehicles. The Whitfield County Tax CommissionerAn 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 Whitfield County Board of EducationAn 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 Whitfield County CommissionEstablishes 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 Whitfield County Board of EqualizationAppointed 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. In addition, they approve all exemptions claimed by the taxpayer. 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. The Whitfield County Tax Assessor Is responsible for the appraisal, assessment, and the equalization of all assessments within the county. In addition, the State levies ad valorem tax each year in an amount which cannot exceed one-fourth of one mill (.00025). ![]() 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. Several distinct entities are involved in the ad valorem tax process: 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. Fair market value means "the amount knowledgeable a buyer would pay for the property and a willing seller would accept for the property at an arm's length, bona fide sale. 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. The basis for ad valorem taxation is the fair market value of the property, which is established as of January 1 of each year. Ad valorem tax, more commonly known as property tax, is a large source of revenue for local governments in Georgia.
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