Property Tax

Property Tax Payment

Property tax is due on or before November 16th of each year.  Interest will be applied monthly after the due date.  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. 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)

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. Tax returns on personal property are filed with the Board of Assessors.

A tax return is not required unless assessed changes are made to the property that would increase or decrease the value of the property. 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.

Homestead Exemption Application

Due to COVID-19 restrictions 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.