Fannin County GA|Property Taxes

Overview

If you receive your annual tax bill at an address other than the actual parcel location, you must keep this information up to date in order to receive notices and other official documents from the Tax Commissioner's office.

Change of Address Request

Failure to receive official tax documents because of improper mailing address(es) does not relieve owner obligations to pay taxes or prevent interest or penalties from accruing.

In case of conflicting or inaccurate information, we may need to contact you directly to verify change of address information.

The Fannin County Tax Commissioner's Office makes every effort to produce and publish the most accurate information possible; however, this material may be slightly dated which would have an impact on its accuracy. Any errors or omissions should be reported for investigation. No warranties, expressed or implied, are provided for the data herein, its use, or its interpretation.

The assessed values are subject to change before being finalized for ad valorem tax purposes. The information should be used for informational use only and does not constitute a legal document for the description of these properties. The Fannin County Tax Commissioner's Office disclaims any responsibility or liability for any direct or indirect damages resulting from the use of this data.

The information in this web site is intended to aid you in understanding your rights and responsibilities relating to property tax in Fannin County. It is not intended to be a comprehensive reference for the many and complex tax laws in Georgia. If you have questions or need clarification, please contact our office.

Property Tax Overview

The purpose of this page is to answer questions and provide general information to the public on taxation in Fannin County, Georgia. This page 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 website contains a non-annotated version of the official code of Georgia.

Fannin County has one of the highest tax collection rates in the State of Georgia. Our staff is dedicated to collecting all taxes and ensuring the smooth and orderly operation of your county government. Sharing the responsibility of improving our community depends on the taxes we all pay as they are disbursed back to you in many different ways. This web site was prepared to help you understand your rights and responsibilities as a property owner, we hope it will be of value to you. We have attempted to answer frequently asked questions and provide general information. This information should not be relied on as a legal source of information.

Property is taxable in the county where it is located unless otherwise provided by law. (O.C.G.A. 48-5-11)

Fannin County real estate and business personal property taxes are due by December 20th. 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 Fannin County Board of Education, Fannin 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 "Arms Length bona fide sale- transaction carried out by unrelated or unaffiliated parties, as by a willing buyer and a willing seller, each acting in his or her own self-interest, including, but not limited to a distress sale, short sale, bank sale, or sale at public auction." (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.

Property Tax Billing Process

The process for taxing real property begins with the purchase of property. Once a sale is finalized, a deed is recorded with the Clerk of Superior Court's Office at the Fannin County Courthouse in Blue Ridge, Georgia. The Tax Assessor's office then assigns a value to the property and an assessment notice is mailed to each individual property owner in May of the following year. The property owner then has a 45 day period to appeal the assigned value.

Once the appeal process period has ended, a tax digest is compiled. The tax digest is an official listing of all property owners in the county, the assessed value of the property they own, and the taxes levied on the property. This is the central document of the Tax Commissioner's Office. It is a complete listing of property owners, their street addresses, legal addresses, property locations, exemptions, assessments and taxes due. Once completed, the digest is submitted to the State Department of Revenue for approval.

After approval is received, bills are prepared and mailed out in mid-September. In accordance with Georgia State Law, tax bills are mailed to the owner of record as of January 1st of the tax year being billed. Therefore, a new owner who bought a given property during the year will not receive a bill. Please Note - Failure to receive a bill does not relieve responsibility of paying taxes due. The taxpayer then has a period equal to at least 60 days to pay this annual tax bill. If bills are not paid by due date, 1% interest incurs each month on the amount due. After 90 days, a 10% penalty is added. If the tax bills remain unpaid after becoming 90 days delinquent, the Tax Commissioner's Office may begin tax sale proceedings.

Personal Property

Personal Property includes boats and motors, tractors, farm equipment, and machinery. If you own a business, furniture, fixtures, equipment, inventory, and supplies are considered personal property. Ownership of personal property is established January 1 of each year. A property tax return must be filed with the Tax Assessor's Office annually, prior to April 1. Tax returns are mailed out in January. You are required to send in a tax return each year you are in business. It must be established that you are no longer in business in order to discontinue tax generation. If a tax return is not filed, state established values are assessed on the property, and tax payment is expected. After you receive your personal property assessment, there is a period of 45 days in which you have the right to appeal. In September of each year, the Tax Commissioner's Office will mail your personal property bill to you. The due date is at least 60 days after the bills are mailed, which is usually December of each year. Like real property, interest of 1% per month is incurred on a past due bill. After 90 days a 10% penalty is added. Also like real property, personal property is subject to tax sale.

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. This value is then multiplied by the appropriate mill rate to determine the tax amount due.

Beginning January 1, 1992, all timber harvests or sales must be reported on Department of Revenue form PT-283T. There are three different reports of timber tax:

Single Lump Sum Sale of Timber A lump sum sale is one where the total price paid for the timber is paid all at once, normally up front. The purchaser of the timber must remit the taxes and the PT-283T form to the Tax Commissioner within 5 business days of purchase.

Quarterly Summary of Timber Sold by Unit Price A unit price sale is one where the purchaser pays the seller for the timber as it is cut based on volumes of wood harvested. Since these transactions occur at various intervals during the term of the contract, the law does not require a PT-283T report be filed each time payments are made, rather a quarterly report of timber harvested during the quarter is all that is necessary. Purchaser of the timber must complete, sign and submit two copies to seller and one copy to Board of Assessors within 45 days after end of quarter. Seller must sign and submit one of the copies to Tax Assessors within 60 days after end of the quarter. Seller will be billed by the Tax Commissioner for taxes due.

Quarterly Summary of Timber Harvested by Owner Standing timber that is harvested by the owner of the underlying land must be reported as Owner Harvests. During the startup of this law, persons owning timber on January 1, 1992 and not owning the underlying land fall into this category as well. Owner must complete and submit one copy to Board of Tax Assessors within 45 days after the end of the quarter. Owner will be billed by the Tax Commissioner for taxes due.

Equipment, Machinery, 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.

Boats

Boats must be registered with the Department of Natural Resources (DNR) and are taxed annually based on their value. Assessment notices are mailed usually in May of each year. There is an appeal period of 45 days, after the assessment notice is mailed. Taxes are due December 20th. Please contact the Assessor's Office with any questions about your boat value, and contact DNR with any questions about boat registration. The Boat Registration Form can be downloaded from the DNR website.

Mobile Modular Homes

There are two categories of mobile homes, personal and real. A personal property mobile home is a mobile home that is taxed alone without the property. A real property mobile home is taxed with the land, and may qualify for a homestead exemption. The following are items needed when registering either type of mobile home.

Personal Property Mobile Home

Purchase Agreement, Title and Bill of Sale - Which includes a complete description and serial number of the mobile home unit(s)
Permit - This document is obtained through the Building and Development Office
Name of Property Owner
Tax receipt for current year or shipping invoice if mobile home is newly manufactured

Real Property Mobile Homes

Purchase Agreement, Title and Bill of Sale - Which includes a complete description and serial number of the mobile home unit(s)
Permit - This document is obtained through the Building and Development Office. Warranty Deed - A copy of the Warranty Deed and/or Plat Record
Tax receipt for current year or shipping invoice if mobile home is newly manufactured

Owners of mobile homes that are located in Fannin County on January 1 must return the mobile home for taxation to the Tax Commissioner on or before April 1st of each year at the same time they apply for the location permit.

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 Fannin County are usually mailed in January.

Homestead Exemption

Exemptions Exemptions can typically be defined as a portion of the assessed value that will be free of taxation.

Homestead Exemptions The deadline for filing an application for a homestead exemption in Fannin County is April 1. Application for homestead exemption is made with the Tax Assessor’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 April 1 of the taxable year to qualify for the exemption that year. If received after April 1, the tax assessor 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. Fannin County offers homestead exemptions that are more beneficial to the taxpayer than the exemptions offered by the State. For information concerning local homestead exemptions contact the Tax Assessor's Office. 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.

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