E 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.
E What property is taxed?
All real estate, personal property, mobile homes, and motor vehicles 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, and farm machinery. Personal household property is not normally taxable.
E Who decides how much my property is worth for tax purposes?
The Board of Assessors and their staff have the sole responsibility and authority of determining the value of property in Hall 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 by ‘filing a return’ with the Board of Assessors.
E What if I disagree with the Board of Assessors value?
If the taxpayer is dissatisfied with the value placed on the property, the taxpayer has the right to appeal this value within 45 days of the date of the assessment notice. The appeal may be based on taxability, value, uniformity, and/or the denial of an exemption. The written appeal must initially be filed with the Board of Assessors and must state their chosen method of appeal. For more information regarding appeals, please call the Board of Assessors Office at 770.531.6720.
E Does the Tax Commissioner report to or control the Board of Assessors?
No, the Tax Commissioner is an independent and elected office separate from both the Board of Assessors and the Board of Commissioners.
E 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
- Provide for public health and sanitation
- Parks, recreation and libraries
- This is an abbreviated list of how tax dollars are used to support local government projects. Please see the Georgia Code for a complete list. (O.C.G.A. 48-5-220)
E What is the difference between fair market value and assessed value?
The Fair Market Value is the 100% value as determined by the Board of Assessors. The Assessed value is defined as being 40% of the Fair Market Value. Property is taxed on the 40% Assessed Value less any exemptions.
E What is a millage rate?
The tax rate, or millage rate, is set annually by the Hall County Board of Commissioners and the Hall County Board of Education. A tax rate of one mill represents a tax liability of one dollar per $1,000 of assessed value.
E Who sets the millage rates?
Millage rates are set by the Board of Education and the Board of Commissioners.
E What determines an individual property tax amount?
The amount for tax is calculated using a combination of the property value and the millage rate.
E How is my tax statement calculated?
The property owner and the Board of Assessors agree on an appropriate value which is provided to the Tax Commissioner for tax calculation. To calculate a tax statement, first deduct any exemptions that may apply from the assessed value which generates a net assessed (taxable) value. Then, multiply the net assessed value by the millage rate. Subtract credits and add fees as applicable.
E When will I receive a property tax statement?
Property tax statements for real estate and personal property are mailed by September 15.
Property tax statements for non homesteaded mobile/manufactured homes are mailed by February 1.
If you did not receive a tax statement, please contact our office or check our website by clicking here.
E When is my tax statement due?
Tax for real estate and personal property is due in Hall County by November 15.
Tax for non homesteaded mobile/manufactured homes is due by April 1.
E Do I pay taxes on my mobile/manufactured home?
Non homesteaded mobile/manufactured homes are considered personal property and are taxable in Georgia. Tax must be paid annually with a due date of April 1. The owner of any mobile/modular home located in Hall County must file a return and obtain a location permit. In order to obtain the location permit, the mobile home tax for the current year must be paid in full.
E Do you send my tax statement to my mortgage company?
Tax statements are mailed to the homeowner, never to the mortgage company. It is the property owner’s responsibility to forward the bill to the mortgage company if necessary. Please contact your mortgage company directly if you have any questions, especially if your mortgage company has recently changed.
E Is there any way to reduce my tax?
Several exemptions and special assessment programs are available that may apply. The most common are the homestead exemption for real estate and the freeport exemption for business personal property. Contact the Hall County Board of Assessors Office (770.531.6720) for details of the available special assessment programs and Homestead exemptions.
E What is and how do I file for exemptions?
Exemptions from taxation reduce a specified amount of assessed value of your property. Exemption applications are processed by the Board of Assessors Office. Exemptions may be applied for at any time of the year, but will only apply for the current year if filed by April 1.
E What are other fees on my statement?
Some properties are subject to fees established by the Board of Commissioners to offset expenses incurred with maintenance and services provided.
Solid waste fee – disposal of household waste into county-run trash compactor sites; applies to residents in Unincorporated Hall County only
Storm water management fee – applied to subdivisions that exceed a certain land grade to cover cost associated with storm water runoff
Street light fee – applied to subdivisions that have opted-in to cover energy cost of running street lights
E Where do I get a copy of my property deed?
Copies of your warranty deed, quit claim deed or other type of deed may be obtained from the Clerk of Superior Court Deed Room located in the Hall County Courthouse.
E What if my payment is late?
If payment is late, the following interest and penalty will be added to the balance owed:
Interest is applied monthly equal to prime rate plus three percent (3%) per annum.
A five percent (5%) penalty will be added to the unpaid principle 120 days from the due date. An additional 5% penalty (on the unpaid principle) will accrue again every 120 days until a maximum of 20% of the original principle has been charged.
E Do you accept postmarks?
Yes, we honor U.S.P.S. (United States Postal Service) dated postmarks (only) as confirmation of an on-time payment for current year tax owed. Meter-dated postmarks are not honored. In the event of delinquent tax, we strongly encourage our taxpayers to bring the payment in person, especially if legal action (levy and advertisement of tax sale) has already started. To confirm status of property tax, please click HERE.
E What if I cannot pay in full by the due date?
The Tax Commissioner does accept partial payments, and taxpayers are welcome to make as many payments as needed to pay off the balance; however, penalties and interest continue to accrue on the outstanding balance. Any account with an outstanding balance will be subject to a lien; therefore, the Tax Commissioner encourages full payment of any outstanding balance as soon as possible. Payment may also be made via PayPal Credit, according to their terms and conditions. See payment section for details.
E What is a lien/FiFa?
A lien, also known as a FiFa, is defined as “a claim, encumbrance, or charge on a taxpayer’s property to obtain payment of overdue taxes” (Georgia Department of Revenue). Prior to the issuance of a FiFa, a 30-day notice of intent is mailed to the owner of record. This notice will warn of a possible FiFa and will allow payment in full to the account within 30 days. FiFas are recorded on the General Execution Docket of the Clerk of the Superior Court and remain in effect for seven years, but can be renewed indefinitely.
Prior to the filing of the FiFa, you may use PayPal or other various payment options. PayPal has finance options available.
E Will paying my taxes late affect my credit?
When tax remains unpaid for more than 30 days after the due date, the tax is subject to a tax FiFa (lien) being recorded in the Office of the Clerk of Superior Court. Such records are public, and credit bureaus may access them which may be used to adversely affect your credit. The tax office does not report to credit bureaus and has no control of how they use the information or how often they update their records.
E If I have a FiFa (lien), how do I get it cancelled?
Payment of outstanding tax along with applicable fees, penalties and interest will serve to cancel the FiFa.
E Can I purchase FiFas “over the counter?”
No. Our office does not sell tax liens.
E When is your next tax sale?
If a tax sale is scheduled, a current list can be found HERE.
E Do you have convenience fees on property tax payments?
You do not pay a fee when paying with a personal check, cashier’s check, money order or cash. A merchant convenience fee of 2.49% will be applied to credit card payments (MasterCard, Visa, American Express, and Discover) in person or online. A merchant convenience fee of 1.50% will be applied to debit card payments in person or online. A merchant convenience fee of $1.50 will be applied to eCheck payments paid online.
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