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Tax Commissioner
Banks County

150 Hudson Ridge
Suite 7
Homer, Georgia 30547

(706) 677-6204

Monday - Friday
8:00am - 5:00pm

Christy Tate
Tax Clerk

Danielle Ehrlich
Tax Clerk

Shirley Brownlee
Tax Clerk

Teresa Mason
Tax Clerk
Becky Carlan
 
Tax Commissioner - Property Tax
Becky Carlan, Tax Commissioner

Property Tax:
The Property Tax Division of the Tax Commissioner's Office are responsible for billing, collecting and disbursing ad valorem property taxes, administering homestead exemptions and the levy of property for delinquent taxes.  Taxable property includes real estate, public utilities, tangible personal property (boats, airplanes and business inventory), heavy duty equipment, motor vehicles, timber and mobile homes.  

This division collects and disburses public utility and real/personal property taxes not only for the county but also for the state, school board and CIDs.  

Return to Main Tax Commissioner Page

Services:
Home and Property
The ad valorem tax, more commonly called property tax, is the primary source of revenue for local governments in Georgia. Ad valorem means "according to value." 

The millage rate is a determining factor in the calculation of your taxes. (A mill is 1/10 of 1 cent or $1 per $1,000 of assessed value.) The millage rate multiplied by the 40% assessed value determines the amount of taxes you owe. All property taxes are calculated in the same way for home, auto and personal property.

The county Board of Commissioners sets the millage rate for county taxes, the county Board of Education sets the millage rate for county school taxes and the city authorities determine the rate for city taxes.  The past five years of tax digests and levies can be reviewed here.

The county Board of Tax Assessors, which is appointed by the county Board of Commissioners, assesses all property for tax purposes. Assessments are by law based upon 40% of the fair market value as of January 1 each year. This assessment is multiplied by the millage rate. If there is an increase in the assessment or the millage rate then there may be an increase in property taxes.  To learn more about how the property value is determined, click here to go to the Tax Assessors page.
 
Property Record Search

The data contained on this site is intended for information purposes only! It is based on the best information available at the time of posting and is not warranted. The data may not reflect the most current records.

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Exemptions
Information regarding exemptions such as Homestead exemptions can be found under the Tax Assessors page.

Frequently Asked Questions:
Do you accept or acknowledge postmarks as timely filing for exemptions or payment of property taxes?
Yes, we honor mail with a U.S. Government Post Office postmark dated by midnight of the payment/filing deadline. Metered postage dates are not accepted as proof of timely filing.

Is there a penalty charge for late payment?
Taxes not paid by the due date will accrue an interest at the rate of 1% per month until paid in full.

Can the interest and penalty be waived since I did not receive a bill?
No. Failure to receive a tax bill does not relieve you of the responsibility to make payment by the due date. If you did not receive a tax bill, a copy of your bill is available on this website or you may contact our office through this website, by phone or visit one of our locations to obtain a copy of your bill.

Does the Tax Commissioner's Office accept partial payments?
Yes. We will accept partial payments on your bill until paid in full. However, penalty and interest will accrue on the unpaid balance after December 20th. You must call our office at 706-677-6204 to make payment arrangements.

If I did not own my home for the full year, can my taxes be prorated?
No, the Tax Commissioner does not prorate taxes or become involved in the proration of taxes between a seller and buyer. Taxes are calculated for the entire year. Liability for taxes is established during the closing of the sale of property; generally speaking, the purchaser assumes this liability. Your closing paperwork will reflect who is responsible for the payment of taxes. Since taxes legally attach to the property, the current owner should ensure that taxes are paid.

My mortgage company pays my tax bill; can you mail my bill to the mortgage company?
We prefer the taxpayer to forward a copy of their bill to their motgage company.

Can I pay my taxes without a tax bill coupon?
Yes. Note the parcel ID number on your check or money order or attach a copy of your bill available on this website.

I closed my business or no longer own personal property (boat, airplane, business inventory, equipment, furniture and fixtures). Do I have to pay taxes?
If the business closed or the property was sold after January 1 in the current tax year, the tax is due. Taxes are assessed as of January 1 for the entire tax year. If the property closed or sold after January 1, you must notify the Board of Assessors at 706-677-6223.

How do I qualify for Homestead Exemption?
Applications, instructions and information are available on this website. The applicant's name must appear on the deed to the property and they must own, occupy and claim the property as their legal residence on January 1 to be eligible for any exemption for that tax year. Exemptions are not automatic and each exemption must be applied for separately. Legal evidence of residency and U. S. citizenship such as a copy of a Georgia Driver's License or Georgia ID Card, etc. must be provided. A non-citizen must provide legal authorization from the United States Immigration and Naturalization Service such as an Alien or I94 number.

A current registration or receipt of motor vehicle taxes paid in Banks County must be provided for all personal vehicles owned at the time of application. The applicant may claim exemptions on only one property. A husband and wife constitute one "applicant" and may claim only one exemption. Exemptions are automatically renewed and the applicant need not reapply if the home has been refinanced. The Tax Commissioner's office must be notified in the event the applicant no longer qualifies.

Exemption applications are accepted year round, however the original application (faxed or emailed copy not accepted) must be received or U. S. postmarked (a metered postmark is not accepted as proof of timely mailing) by April 1, 2015 to affect the 2015 taxes. Applications not received by the deadline will be processed for the following tax year.

I recently got married or divorced, how do I change my name?
The applicant must reapply for any exemptions if a name change or change of ownership occurs due to marriage, death or divorce; a copy of a recorded deed, marriage certificate or divorce decree must be provided.


How can I appeal my property?
If you feel your property value is not reflective of the fair market value, you may file an appeal with the Tax Assessors Office.

If I appeal my property value, do I have to pay my property taxes while under appeal?
You must pay at least the appeal amount by the due date to avoid a 1% penalty. You cannot defer payment. The Tax Assessors' office is not authorized to extend the payment deadline. 1% interest per month (up to $150) accrues on the remaining balance. You may choose to pay the full amount of the bill by the due date to avoid paying interest.




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