Property Tax

                         2023 Property Tax Relief Grant                                                       Click Here: Homestead Relief Grant                                                                                           

Property Tax Payment                                                            

Property tax bills are mailed out every year late August, early September and are due on or before November 16th of each year.  Payments, full or partial, can be made as soon as you receive the bill, however interest will be applied monthly after the due date if not paid in full.  A 5% penalty will be applied every 120 days from the due date (20% maximum).  Payment good through date applies to CURRENT YEAR interest only.  Not receiving your tax bill does NOT eliminate any interest or penalties. Payments MUST be in our office by Nov. 16 or postmarked by USPS only.  No metered mail or certified bulk mail be accepted as proof of mailing.  Bills are mailed to the Jan.1 owner and not the mortgage company.  If you have an escrow account through your mortgage company send the mortgage company a copy of your bill.  If you have sold your property, please return the bill along with a copy of the Settlement Statement within 90 days from the due date. (Ga Code Section 48-3-3)  

To pay or view your  property tax online please click HERE.

What if my payment is late?                                                                                                      Interest will be applied monthly after the due date.  A 5% penalty will be applied every 120 days from the due date.  A lien, also known as a Fi.Fa, (a claim , encumbrance, or charge on a taxpayers property to obtain payment of overdue taxes) will be applied after 90 days from the due date.  Prior to the issuance of a Fi.Fa you will receive a 30-day notice of intent, this will allow you to pay the full amount before the Fi.Fa and additional fees are applied.  Fi.Fa are recorded with The Clerk of Superior Court and remains on your credit report for 7 years.  Payment of outstanding taxes along with applicable fees, interest and penalties will satisfy the lien or Fi.Fa and a release of Fi.Fa will be sent to The Clerk of Superior Court within 30 days of payment.

Ad Valorem Tax

The ad valorem tax means that it is a tax based on value. The fair market value is established each year by the Tax Assessors. The value is based on what is on the property as of January 1 and ownership is established by who owns it on January 1.

Several boards or offices are involved in this process:

  • The Tax Commissioner's office is responsible for the billing and collection of property taxes. This office is responsible for disbursing the tax money to the governing authorities (ie, state, county, school, cities, water authority, hospital).
  • The Board of Assessors is responsible for the appraisal, assessment, and equalization of all assessments in Henry County. They notify taxpayers when changes are made to the value of their property, they receive and review all appeals filed; they ensure that the appeal process proceeds properly, and they accept and approve all exemptions claimed by the taxpayer.
  • The Board of Commissioners and the Board of Education establishes the budget for their entities each year and levies the mill rate necessary to fund the portion of the budget to be paid for by ad valorem taxes.
  • The Department of Revenue for the state does checks and balances of the county digest to ensure taxpayers are being assessed equally and at fair market value.

Tax Returns & Assessment Appeals

Taxpayers are required to file a tax return between January 1 through April 1 for all properties they purchased during the previous year. This assures the property owner that they will get the assessment and tax bills in a timely manner and at the correct address. This is done in the Tax Assessor's Office.A tax return is not required unless assessed changes are made to the property that would increase or decrease the value of the property.  Tax returns on personal property are filed with the Board of Assessors.

Appeals are filed with the Tax Assessor's Office

If the owner thinks the value is too high for their property, the property owner may declare a value and this would start the appeal process. The Board of Assessors would then mail an assessment notice in the spring either accepting the revised value or leaving the value the same; the property owner would then have 45 days to appeal their assessment.  More information on please contact the Tax Assessor's Office at 770-288-7999 opt. 1 or click HERE

A taxpayer who appeals the value of their property will receive a bill for 85% until the appeal is resolved. The 85% is due by the November 16th due date and taxpayer will receive a balance due once the appeal is resolved.  

Homestead Exemption Application

Please have the Homestead Application completed prior to visiting our offices. Please review the Homestead Application checklist for items that must be attached to the application at the time of submission. Homestead Exemption applications are due on or before April 1, 2023, for the 2023 Tax Year. All applications received after April 1, 2023, will be considered for the 2024 Tax Year.                                    To apply for Homestead Exemption online please click HERE.