What is Ad Valorem 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 taxes?

The Board of Assessors has the responsibility of determining the value of property in Putnam County. Each year between January 1 and April 1 every property owner may 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 an assessment notice will be mailed to you.

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What if I disagree with the Tax Assessors' value?

A first appeal should be filed with the Board of Assessors. After review, the Board of Assessors will either change the value again and send a second change notice, or if no change is made, the appeal will be forwarded to the Board of Equalization. The taxpayer also has the option to appeal to an arbitrator 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 the Putnam 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 Putnam County Board of Commissioners, Putnam County Board of Education, City of Eatonton, and the State of Georgia. 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 (homestead, etc.) 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.

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When is my tax bill due?

• Taxes for real estate and business personal property are normally due in Putnam County on December 1st of each year.

 

• Mobile/manufactured home tax bills are due April 1st of each year.

 

• Motor vehicle taxes and registration are generally due by the owner's birthday each year.  (You can purchase your tag each year up to 60 days before your birthday.)

 

• Interest will be added to property and mobile home bills that are not paid by the due date, as required by state law. Interest is charged the day after the due date, and on the first day of every month thereafter, until the tax bill is paid in full.  (Effective July 1, 2016, the annual interest rate will be the prime rate at the beginning of the year plus 3%.  Prior to July 1, 2016, the annual interest rate was 12% per year.)

 

• Penalties may also be added to delinquent tax bills, as prescribed by state law.  Beginning July 1, 2016, if a property tax bill remains unpaid for 120 days after the due date, a penalty of 5% is added. An additional 5% is added for each 120-day period that the bill remains unpaid, up to a maximum of 20%.  Prior to July 1, 2016, a one-time 10% penalty was applied to all taxes that were not paid within 90 days of the due date. These penalties apply to taxes billed for real estate, personal property, timber, and heavy duty equipment.  Mobile home penalties of 10% are added the day after the due date.  Homesteaded property with a tax liability of less than $500 does not receive the penalty.  If the property taxes remain unpaid, the Tax Commissioner has the responsibility to levy on the property for non-payment.

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• Tax bills are mailed to the owner of the property, never to a mortgage company. It is the responsibility of the property owner to be sure that all taxes are timely paid.

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Who gets the tax bill when property is sold during the year?

Tax bills are based on value and ownership as of January 1st each year. Even though a property may be sold during the year, the original bill is mailed to the owner of record as of January 1st.  When the new deed is recorded, our office picks up that information and will send a COPY of the original bill to the new buyer, also.  If you have questions as to who owes the taxes, refer to your closing documents or consult with your closing attorney.

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What is homestead exemption and how do I file for it?

Homestead exemption is the system 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 1st. Once you have qualified for homestead exemption, if you remain in the same house and the deed is not changed, you usually do not need to reapply for the exemption. However, if you move, you are required to reapply for the exemption for the new location. Application for homestead exemption may be submitted any time during the year but must be received before April 1st of the taxable year to qualify for the exemption that year. If received after April 1st, the Tax Assessor will activate the exemption the following year. When the homeowner reaches the age of 70 years old, they may apply for an additional homestead exemption.

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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. Their office is located in the Putnam County Courthouse.  You can find information on how to find and request these, and many other documents, on their website.

 

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. Taxes must be paid annually with a due date of April 1st. The owner of any mobile/modular home located in Putnam 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?

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; and provide for public health and sanitation. This is an abbreviated list of how tax dollars are used to support local government projects. (Section 48-5-220 of Georgia's Official Code covers the complete list. Please click HERE to review the Official Georgia Code.)

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Will paying my taxes late affect my credit?

When taxes remain unpaid for more than 90 days after their due date, the taxes are subject to a tax FiFa (lien) 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 office does not deal with credit bureaus and has no control of how they use the information or how often they update their records.

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What is a FiFa?

A property tax FiFa (literally, "fieri facias" which means "cause to be done") is a lien placed against both a tax account holder ("in persona") and against a piece of property ("in rem") for failure to pay ad valorem taxes when due.  Another term for a FiFa is a "tax execution."  A FiFa is a judicial writ directing the Sheriff to satisfy a judgement (such as unpaid delinquent taxes on real or personal property) from the debtor's property.  A FiFa may be recorded with the Clerk of Courts 30 days after the taxpayer has been sent a 30-day notice of such action.

 

Tax Sales

We generally conduct one tax sale every year, on the first Tuesday in June, at the Putnam County Courthouse.  Registration opens at 9:00 o'clock AM, and the publicly-cried auction will occur between 10:00 o'clock AM and 4:00 o'clock PM.  There is no electronic bidding option, so if you can't attend in person you must send a friend to act as your agent.  The only forms of payment accepted are certified funds: Cash, Cashier's checks, and Money Orders.  We do not accept bids less than the amounts owed.  In order to obtain a list of properties slated for tax sale, refer to the list we publish in the local legal organ, The Eatonton Messenger, and on Georgia Public Notice online.  For more detail on how the tax sale, and subsequent redemption, process works, please refer to our Prospective Tax Sale Purchaser's Guide.  Refer to Title 48 of the Official Code of Georgia to ensure you fully understand the related laws and know what to expect, prior to participating in a tax sale.  

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What is HTRG?

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 several years to counties, cities, and schools, had given tax relief to homeowners in the form of a credit on their tax bills. From the 2009 tax year to the 2022 tax year, the Governor and General Assembly did not fund the Homeowners Tax Relief Grant. Therefore, there was no credit for this grant on 2009 tax bills or following tax years until the 2023 tax year, when the Governor and the General Assembly reinstated the grant for a one-time tax reduction on properties with homestead exemption.

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2023 Property Tax / HTRG Credit

In March of 2023, Governor Brian Kemp, along with the General Assembly of the State of Georgia, enacted the Homestead Tax Relief Grant (HTRG) program, in accordance with O.C.G.A §36-89-1.  This was a One-Time tax reduction program for all eligible homeowners who had an approved Homestead Exemption in place on their primary place of residence.

Property owners received the tax relief grant in the form of a $18,000 reduction in the assessed value of their homesteaded property.  Therefore, the tax reduction amounts varied amongst property owners.

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The Homestead Tax Relief Grant applied to all millage rates with the exception of:

• Bonds (none in Putnam County in 2023)

• Tax Allocation Districts (none in Putnam County in 2023)

• Special Service Districts created after December 31, 2004

 

Please note that Rental Properties and Non-Homesteaded properties were not eligible for the Tax Relief Grant.

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The Homestead Tax Relief Grant (HTRG) is shown as a line item on the tax bill you received from your local taxing authority (County, School and/or City) and is shown as a reduction to your calculated 2023 property taxes.

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Should you have any questions please contact our office, or visit the Department of Revenue website at: https://dor.georgia.gov/2023-property-tax-relief-g...

 

Are Property Taxes Public Record?

Yes. Real estate ownership and values are matters of public record. Property taxes are, therefore, public record with only a few exceptions. Personal property records, like motor vehicles, trailers, marine/riverine vessels, aircraft, heavy duty equipment, etc. are not public. Certain timber taxes are also not public record. Additionally, individuals who meet certain stringent qualifications outlined in O.C.G.A.§ 50-18-72 and O.C.G.A.§ 50-18-78 can apply to have their personally-identifying information suppressed from public records.

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If you qualify for suppression of your public tax records, you can apply at the Putnam County Tax Assessor’s office using this form: Tax Record Suppression Request

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What about my boat?

Boats are taxed in Georgia.  Unlike with your boat trailer, where you pay the taxes when you get your tag/decal, the registration fee to the Department of Natural Resources is separate from the taxes due to this Office.  You have to renew your registration every three years, but you have to pay the taxes every year.  We send the boat bills at the same time, and often on the same paper, as your other property tax bills in the fall.  

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Like with real property, the tax bills are based on ownership and value as of January 1st of the tax year.  Therefore, if you sell a boat mid-year, you will still get a bill for it in the fall.  Additionally, the Tax Assessor is only notified of a sale once the new owner registers the boat in their name and/or their county's tax assessor let's Putnam County's tax assessor know.  So, when you sell a boat, you should contact the Putnam County Tax Assessor's Marine Equipment Specialist at (706) 485-6376 and provide notice and some limited details of the sale so they will know to modify the tax records in a timely manner. 

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Can I pay with a Credit Card?

We accept all major and common forms of payment.  On the website (under the Search & Pay Taxes heading) we accept credit and debit cards, PayPal, and eChecks.  (There is a processing fee, of course.)  Over the phone, we accept credit and debit cards.  (We tried taking cash, but the bank required actual legal tender and not just a reasonable facsimile.)  In office, we accept cash, cards, checks, and even Apple Pay and Google Pay.  

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