The ad valorem tax, more commonly called property tax, is the primary source of revenue for local governments in Georgia. Ad valorem means "according to value."
The millage rate is a determining factor in the calculation of your taxes. (A mill is 1/10 of 1 cent or $1 per $1,000 of assessed value.) The millage rate multiplied by the 40% assessed value determines the amount of taxes you owe. All property taxes are calculated in the same way for home, auto and personal property.
The millage rate for state taxes is set by state law. The county Board of Commissioners sets the millage rate for county taxes, the county Board of Education sets the millage rate for county school taxes and the city authorities determine the rate for city taxes. Property tax collected by the local government is used to pay for the support of services provided by the County Board of Education, Thomas County and the State of Georgia.
The county Board of Tax Assessors, which is appointed by the county Board of Commissioners, assesses all property for tax purposes. Assessments are by law based upon 40% of the fair market value as of January 1 each year. This assessment is multiplied by the millage rate. If there is an increase in the assessment or the millage rate then there may be an increase in property taxes.
Property Taxes are Due November 15th of every year. PLEASE NOTE - FAILURE TO RECEIVE A BILL DOES NOT RELIEVE RESPONSIBILITY OF PAYING TAXES DUE.
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.
The purpose of this page is to answer questions and provide general information to the public on taxation in Thomas 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.
Exemptions can typically be defined as a portion of the assessed value that will be free of taxation.
The deadline for filing an application for a homestead exemption in Thomas 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. Thomas 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.
Barwick, Boston, Coolidge, Meigs, Ochlocknee, Pavo, and Thomasville collect their own city taxes. For tax information, contact the city tax department directly at the following phone numbers: