Real property taxes include ad valorem taxes on land and improvements. Personal property taxes refer to the ad valorem tax on boats, aircraft, and equipment used in the operation of a business, such as furniture, fixtures, tools, inventory, and equipment.

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Property tax bills for real and personal property are generally mailed by October 1st. The due date for property taxes is December 1st of each year.

Mobile home tax bills are mailed by February 1st of each year. The due date for mobile home taxes is April 1st of each year. In 2021, the Georgia General Assembly passed SB193, which modified OCGA§ 48-5-492 allowing for counties to elect whether or not they will issue annual mobile home ad valorem tax decals. Putnam County, by resolution adopted on July 2, 2021, elected to not require its citizens to display decals on their mobile homes and to no longer issue mobile home decals.

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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.

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Penalties may also be added to delinquent tax bills, as required 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 90-day penalty. If the property taxes remain unpaid, the Tax Commissioner has the responsibility to levy on the property for non-payment.

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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Timber tax and heavy duty equipment tax are collected in this office.

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Intangible tax is collected by the Putnam County Clerk of Superior Court.

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For more information about Ad Valorem Tax, Tax Returns, Exemptions, Appeals, and more, please refer to the Putnam County Taxpayer Brochure: