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Ad Valorem Tax

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.

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.

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.

Equipment, Machinery, and 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.

Homestead Exemptions

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.

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. Personal property tax returns (PT-50p) are to be filled annually with the Board of Assessors without regard to change in value or use. This deadline is April 1.

Property Tax Returns

Property tax returns for real estate must be filed with the County Tax Assessor between January 1 and April 1 of each year where property has changed or been acquired. The taxpayer may elect not to file a property tax return if they have no changes that would affect the value of their property from the previous year. Failure to file a required return will subject the taxpayer to a 10% penalty on the value of the property not returned plus interest and possibly penalties from the date the tax would have been due.

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.
All timber harvests or sales must be reported in the county where the timber was grown to either the Tax Commissioner's or the Tax Assessors' Office, depending on the type of transaction. The tax is paid to the Tax Commissioner of that county.

City Taxes

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:

  • Barwick - (229) 735-2311
  • Boston - (229) 498-6743
  • Coolidge - (229) 346-3551
  • Meigs - (229) 683-3124
  • Ochlocknee - (229) 574-5188
  • Pavo - (229) 859-2110
  • Thomasville - (229) 227-7000
For more information or questions about billing and collection of property taxes, please contact the office of Thomas County Tax Commissioner. For more information or questions about property values, please contact the County Tax Assessor's Office.