Properties

Property tax bills are normally mailed out before October 20 of each year. Taxes are due December 20 of the same year.

Partial payments on taxes are accepted, but after the due date interest is added based on the rate prescribed by law per month and after each 120 days a penalty of 5% will be added up to a total of 20%. 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 and heavy duty equipment tax are collected in this office.

Intangible tax is collected by the Clerk of Superior Court.

All mobile homes must display a current mobile home decal. The annual decals are issued upon payment of ad valorem taxes to this office each year. Tax bills for mobile homes are generally mailed in January and are due by April 1.

Please contact us with any questions you may have concerning taxes in Houston County.

Mobile/Manufactured Home Permits

Owners of mobile homes that are located in Houston 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 Houston 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 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 – some exceptions to this rule apply and your Tax Commissioner can explain them to you. Homestead exemptions are deducted from the assessed value of the qualifying property (40% of the fair market value). Then, the millage rate is applied to arrive at the amount of ad valorem tax due.

To receive the benefit of the homestead exemption, the taxpayer must file an initial application. The application is filed with the Houston 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 Board of Assessors 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. The deadline for filing an application for a homestead exemption in Houston County is April 1. 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. Houston 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 State exemptions include:

• 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.

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.