Overview

The purpose of this site is to answer questions and provide general information to the public on taxation in Colquitt 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 non-annotated version of the Official Code of Georgia can be viewed. To view this site, click HERE.

The Colquitt County Tax Commissioner's Office should be contacted for more information on inquiries about billing and collection of property taxes, and the Colquitt County Board of Tax Assessor's Office should be contacted for more information on property values. The phone number for the Tax Assessor's Office is (229) 616-7425.

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.

What property is taxed?

All real estate and personal property 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, farm machinery, motor vehicles, and mobile homes. Your household property is not normally taxable.

Who decides how much my property is worth for tax purposes?

The Board of Assessors has the responsibility of determining the value of property in Colquitt 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 in the manner of 'filing a return'. Returns for real estate are filed in the Tax Assessor's office and returns for personal property are filed with the Board of Assessors. The Board of Assessors will review your proposed value and if they disagree, an assessment notice with the Boards' value will be mailed to you.

What is the difference between fair market value and assessed value?

Assessed value is defined as being 40% of the fair market value. Property in Georgia is taxed on the assessed value.

What if I disagree with the Tax Assessors' value?

Taxpayers may challenge an assessment by Colquitt County Board of Tax Assessors by appealing to Colquitt County Board of Equalization or to an arbitrator(s) within 45 days from the date of the assessment notice. Once the county Board of Equalization or the arbitrator(s) has rendered a decision, the taxpayer may continue their appeal to the Superior Court by mailing or filing with Colquitt County Board of Tax Assessors a written notice wishing to continue the appeal.

How is my tax bill calculated?

Once the property owner and the Board of Assessors have come to terms with an appropriate value, this value is provided to the Tax Commissioner for tax bill calculation. To calculate a tax bill, you must first deduct any exemptions that may apply from the assessed value; thus generating a net assessed (taxable) value. Next you multiply the net assessed value by the millage rate.

What is a millage rate?

A tax rate of one mill represents a tax liability of one dollar per $1,000 of assessed value.

The millage rate is set annually by the Colquitt County Board of Commissioners and the Colquitt County Board of Education. Each governing authority estimates their total revenue from other sources. This figure is subtracted from their overall budgetary needs, and then a millage rate is set that will generate the necessary revenues to fulfill budgetary requirements.

When is my tax bill due?

Taxes for real estate and personal property are normally due in Colquitt County on December 10th of each year.
Mobile/manufactured homes are due May 1 of each year and motor vehicles are due based on the owners' birthday.

After the due date, for real estate and business personal property, interest at the rate of 1% per month is charged after December 10th. Additionally, a penalty of 10% will apply to all taxes that are not paid within 90 days of the deadline; however, homesteaded property with a tax liability of less than $500 does not receive the 90-day penalty.

If the property taxes remain unpaid, the Tax Commissioner has the right and responsibility to levy on the property for non-payment. Of course, we consider this a last resort for tax collection and prefer to use other collection methods. Tax bills are mailed to the homeowner, never to the mortgage company. You must forward your bill to your mortgage company if necessary.

Will paying my taxes late affect my credit?

When taxes remain unpaid for more than 30 days after their due date, the property is subject to a tax lien (FiFa) being recorded in the Office of the Clerk of Superior Court. These records are public so credit bureaus may access them, and may use them to adversely affect your credit. The Tax Commissioner's Office does not deal with these credit bureaus, and so it has no control of how they use the information or how often they update their records.

What if I get a tax bill for a piece of property I have sold?

You will need to forward the property tax bill to the new owner. However, the law requires that the lien (FiFa) is to be recorded in the January 1 owner’s name - unless the Tax Commissioner’s Office has been presented with a contract (closing statement) within 90 days from the due date that proves the new owner is responsible for payment of the taxes. Therefore, if you sell a piece of property and the taxes were prorated at closing you must bring a copy of your closing statement to the Tax Commissioner’s Office within 90 days from the due date. If we receive this closing statement, we can then record the lien (FiFa) in the new owner’s name.

Is there any way to reduce my tax bill?

There are several exemptions and special assessment programs available that may apply to your property. The most common are the homestead exemptions for real estate, and for business personal property there is the freeport exemption. Contact the Colquitt County Tax Assessor’s Office for details of the available exemptions.

What is and how do I file for homestead exemption?

Homestead exemption is the system developed by the State of Georgia that exempts from taxation a specified amount of assessed value of your home.

You may apply for homestead exemption in the Tax Assessor's Office.

To qualify, you must both own and occupy your home as of January 1 and must not be receiving a homestead exemption on any other property, including properties in other Georgia counties or in other states.

Georgia law allows the year-round filing of filing of homestead applications. The application must be received by April 1 of the year for which you first claim the exemption. Homestead applications received after that date will be applied to the next year.

Once you have qualified for homestead exemption and remain in the same house, you do not need to reapply unless there is a change of residence, ownership or you seek to qualify for a different kind of exemption. If you move, you are required to reapply for the exemption for the new location.

Where do property tax dollars go?

• To support administration of county government and the public school system
• To build and repair public buildings and bridges
• To pay expenses of courts, county jail, and law enforcement
• To build and maintain county roads
• To provide for fire protection
• To provide for public health and sanitation

This is an abbreviated list. Please see the Official Georgia Code for a complete list. (O.C.G.A. 48-5-220)

Do I pay taxes on my mobile/manufactured home?

Yes. Mobile/manufactured homes are considered personal property and are taxable in the State of Georgia. Tax must be paid annually, with a due date of April 1st. The owner of any mobile/manufactured home located in Baldwin County must file a return, and obtain a location decal. In order to obtain this decal, the mobile home tax for the current year must be paid in full.

What is the HTRG credit on my tax bill?

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 the form of a credit on their tax bills. For the 2009 tax year, the Governor and General Assembly did not fund the Homeowners Tax Relief Grant. Therefore, there will not be a credit for this grant on 2009 tax bills or following tax years until the General Assembly reinstates the grant on properties with homestead exemption.