Frequently Asked Questions
The information in this web site is intended to aid you in understanding your rights
and responsibilities relating to property tax in Sumter County. A small web page
cannot cover the many and complex tax laws in Georgia. If you have questions or
need clarification, please call the office at 229-928-4530. My staff and I are here
to help you.
Purpose of this Site
The purpose of this site is to answer questions and provide
general information to the public on taxation in Sumter 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 (O.C.G.A) can
be viewed.
CLICK HERE to view the online O.C.G.A.
The Sumter County Tax Commissioner's Office should be contacted for more information
on inquiries about billing and collection of property taxes, and the Sumter County
Board of Tax Assessor's Office should be contacted for more information on property
values. The phone number for the Tax Assessor is 229-928-4514.
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.
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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.
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Who decides how much my property is worth for
tax purposes?
The Board of Assessors and their staff have the responsibility of determining
the value of property in Sumter 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.
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What if I disagree with the Tax Assessors' value?
Taxpayers may challenge an assessment by Sumter County Board of Tax Assessors by
appealing to Sumter 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 Sumter County Board of Tax Assessors
a written notice wishing to continue the appeal.
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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.
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What is a millage rate?
The tax rate, or millage rate, is set annually by the Sumter County Commissioners
and the Sumter County Board of Education. A tax rate of one mill represents a tax
liability of one dollar per $1,000 of assessed value. 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.
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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
many apply from the assessed value; thus generating a net assessed (taxable) value.
Next you multiply the net assessed value by the millage rate.
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What is the HTRC credit on my tax bill?
The HTRC (Homeowner's Tax Relief Credit) 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. 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.
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When is my tax bill due?
Taxes for real estate and business personal property are normally due in
Sumter County by December 1 of each year. Mobile/modular 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. 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.
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Is there anyway to reduce my tax bill?
Yes. There are several exemptions and special assessment programs available that
may apply to your property. The most common are the homestead exemption for real
estate and for business personal property there is the freeport exemption. Contact
the Sumter County Tax Assessor’s Office for details of the available exemptions.
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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. To apply
for homestead exemption bring a copy of your warranty deed to the Tax Assessor’s
office between January 2 and March 1. To qualify you must both own and occupy your
home as of January 1. Once you have qualified for homestead exemption and remain
in the same house you do not need to reapply. However, if you move, you are required
to reapply for the exemption for the new location. Beginning June 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 Assessor will activate the exemption the following year.
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Where do I get a copy of my warranty deed?
You can obtain a copy of your warranty deed from the Clerk of Superior Court record
center. This office is located in the Courthouse at
500 W. Lamar St. Room 23 Americus, GA.
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Do I pay taxes on my mobile/modular home?
Yes. Mobile/modular homes are considered personal property and are taxable
in the State of Georgia. Tax must be paid annually with a due date of May 1. The
owner of any mobile/modular home located in Sumter County must file a return and
obtain a location permit. In order to obtain this permit the mobile home tax for
the current year must be paid in full.
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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;
Please note that this is an abbreviated list;
please see the O.C.G.A. for a complete list of property tax dollar allocations.
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