Points of Interest Assessed Values Timber Equipment, Machinery, and Fixtures Property Tax Returns Personal Property Motor Vehicle Registration Mobile Homes Mobile Home Returns Property Tax Refunds Exemptions Homestead Freeport Locations & Numbers Special Assessments Appeals

Real property is taxable in the county where the land is located, and personal property is taxable in the county where the owner maintains a permanent legal residence unless otherwise provided by law. (O.C.G.A. & sect; 48-5-11) Generally, Athens-Clarke County real estate and business personal property taxes are due by October 20. If taxes are not collected on the property, it may be levied upon and ultimately sold. Property tax collected by the local government is used to pay for the support of services provided by the Clarke County Board of Education, Athens-Clarke County and the State of Georgia.

Assessed Values
In Georgia property is assessed at 40% of the fair market value unless otherwise specified by law. (O.C.G.A. § 48-5-7) Property is assessed at the county level. 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)

The tax bills received by property owners will include both the fair market value and the assessed value of the property. 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. § 48-5-2)

Property owners that do not agree with the appraised value on their tax bill can file an appeal with the Board of Assessors. (O.C.G.A. § 48-5-311) If no agreement is reached, the appeal is automatically forwarded to the Board of Equalization.

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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.

Equipment, Machinery, and Fixtures
Equipment, machinery, and fixtures are assessed at 40 percent of fair market value. The tax assessor may value the equipment, machinery, and fixtures of a going business to reflect the fair market value of the business as a whole. When no ready market exists for the sale of equipment, machinery, and fixtures, a fair market value may be determined by resorting to any reasonable, relevant, and useful information available. This information may include, but is not limited to, the original cost of the property, depreciation or obsolescence, and any increase in value by reason of inflation.

Property Tax Returns
Property tax returns for real estate must be filed with the Athens-Clarke County Tax Commissioner in room 250 at the Courthouse between January 1 and March 1 of each year where property has changed or been acquired. The taxpayer may elect not to file a property tax return if they have no changes that would affect the value of their property from the previous year. Failure to file a required return will subject the taxpayer to a 10% penalty on the value of the property not returned plus interest and possibly penalties from the date the tax would have been due.

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Personal property tax returns (PT-50p) are to be filled annually with the Board of Assessors without regard to change in value or use. This deadline is March 1.

Motor Vehicle Registration
Vehicle owners must renew their registration and pay the ad valorem tax every year during the 30-day period, which ends on their birthday. If the vehicle is owned by more than one person, then the birthday of the person's name that appears first on the title is used to determine the registration period. Newly acquired vehicles must be registered within 30 days from the date of purchase. The Athens-Clarke County tag office is located at 3025 Lexington Road (US Highway 78 East). Hours are from 8:00 - 5:00, Monday - Friday. Phone (706) 613-3130.  For more detailed information regarding motor vehicle registration, please visit our DMV web page.

Mobile/Modular Home Location Permits
Taxpayers locating a mobile/modular home in Athens-Clarke County must register and apply to the Tax Commissioner for a location decal within 30 days of permanent placement of the home in Athens-Clarke County and then renew registration annually between January 1 and May 1.

Mobile homes that are temporarily located in Athens-Clarke County and are owned by a business that is not located in Athens-Clarke County should notify the Board of Tax Assessors of their presence to avoid being cited for failure to apply for the location permit.

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Mobile/Modular Home Returns
Owners of mobile homes that are located in Athens-Clarke County on January 1 must return the mobile home for taxation to the Tax Commissioner on or before May 1 of each year at the same time they apply for the location permit. Failure to file the required return will result in a 10% tax penalty.

It should be noted that there are two opportunities for a mobile/modular homeowner to appeal their valuation, one is during the return period and the other is within 45 days of when the bill is mailed. Bills for mobile/modular homes in Athens-Clarke County are usually mailed January 2.

Ad Valorem Tax Refunds
If a taxpayer discovers they have paid taxes that they believe were illegal or erroneous, they may request a refund within 3 years of the date of payment. The claim for refund should be filed in writing with the board of commissioners within three years after the date of payment. Applications for refunds are available from the Board of Assessors or the Tax Commissioner. Refunds for erroneous paid taxes must be based on "errors of fault" and not on disagreements of value.

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EXEMPTIONS
Exemptions can typically be defined as a portion of the assessed value that will be free of taxation. Athens-Clarke County offers several options that are outlined below.

Homestead Exemptions
This section describes special local and state homestead exemptions that apply in Athens-Clarke County.

The deadline for filing an application for a homestead exemption in Athens-Clarke County is March 1. Application for homestead exemption is made with the Tax Commissioner's office. Failure to apply by the deadline will result in loss of the exemption for that year.  Beginning July 1, 2005 application for homestead exemption may be submitted any time during the year but must be received before Match 1 of the taxable year to qualify for the exemption that year.  If received after March 1, the tax commissioner will activate the exemption the following year.

The State of Georgia offers homestead exemptions to persons that own and occupy their home as a primary residence. Athens-Clarke County offers homestead exemptions that are more beneficial to the taxpayer than the exemptions offered by the State. The local homestead is an additional $8,000 over the standard State exemption. The homestead exemption is deducted from the assessed value (40% of the fair market value) of the home. Then the mill rate is applied to arrive at the amount of ad valorem tax due.

The following state and local homestead exemptions are offered in Athens-Clarke County:

Freeport Exemptions
Athens-Clarke County voters have elected to exempt the total value of the following types of commercial and industrial inventory:

• Raw materials and goods in process of manufacture
• Finished goods produced in Georgia within the last 12 months
• Finished goods stored in Georgia within the last 12 months and destined for shipment out-of-state
• The deadline for filing an application for freeport exemption with the Board of Tax Assessors is March 1 to receive the full exemption.

The purpose of this site is to answer questions and provide general information to the public on property taxation in Athens-Clarke County, Georgia. This site does not necessarily cover every aspect of property taxation and should not be relied upon as a legal source of information. Please refer to the specified code sections for specific limitations. The Department of Revenue sponsors a web site where the unannoted version of the official code of Georgia can be viewed. The site address is: http://www.etax.dor.ga.gov/ptd/adm/taxguide/index.shtml

The Athens-Clarke County Tax Commissioner's Office should be contacted for more information on inquiries about billing and collection of property taxes, and the Athens-Clarke County Board of Tax Assessor's Office should be contacted for more information on property values. The phone number for the Tax Commissioner is (706) 613-3120 and the Tax Assessor (706) 613-3140.