Board of Tax Assessors & Appraisal Office

Questions about property appraisal and assessment in Carroll County are not uncommon. We are happy to provide this powerful new information source.

We pride ourselves on providing excellent service to the taxpayers and citizens of Carroll County. Should you need additional information not provided here, please feel free to call or fax our office at the numbers below. Our office hours are 8 AM - 5 PM, Monday - Friday.

Board members are appointed to a six-year term by the Carroll County Board of Commissioners and operate autonomously. A chairman and secretary are elected on an annual basis. The Board of Assessors hires a chief appraiser to administer the functions of property appraisal and assessment administration.

Members of the Board of Assessors may be reached by calling our office. Please remember they serve on a part-time citizens board and may not be available. Please be assured they will return your call if you leave a message with their secretary.

Georgia law requires that your property be assessed for tax purposes at 40% of the appraised value. This is why it is always important for you to be aware of the value the tax assessors have placed on your property.

A large portion of the operating revenue needed for Carroll County comes from the taxation of privately held property. The Carroll County Board of Commissioners, the Carroll County Board of Education and cities within the county set millage rates each year based on their budgetary needs. The millage rate is then multiplied against the assessed value of your property (less any exemptions) to determine the amount of taxes you owe.

2008 Millage Rate: (if your property is located in unincorporated Carroll County)
State of Ga. .25 mils
Carroll County 8.50 mils
County Schools 18.10 mils
Total Millage $ 26.85 per $1000 of assessed value



REAL ESTATE PROPERTY TAX RETURNS

Effective 1996 real estate property tax returns are received in the tax assessors office. You are required to file a return if there has been any change in your property (additions, deletions, change in acreage, etc.). You may also file a return if you feel the value placed on your property does not reflect "fair market value". In late spring you will receive an assessment change notice showing the current value of the Board of Assessors. If you do not agree with that value, you will have 45 days from the date of mailing to file an appeal. Appeal instructions will be on the notice. All returns must be filed between January 1 and April 1. All returns must be POSTMARKED by the post office no later than April 1.

Download PT-50R -- Real Estate Property Tax Return

PERSONAL PROPERTY TAX RETURNS

Effective January 1, 2003, a 10% penalty will be added on items not previously returned if the Personal Property Return is not filed by April 1.

Georgia law requires that all tangible personal property be assessed at "fair market value". This includes, but is not limited to, boats, other marine equipment, airplanes, agricultural equipment (if taxpayer files a Schedule F with their federal income tax return) and all business equipment, furniture, fixtures, supplies and inventory with a total Fair Market Value of $7,501 or more.

Some businesses may be eligible for Freeport Exemption on their inventory. Carroll County allows 100% Freeport Exemption on eligible inventory. This is NOT an automatic exemption. It must be applied for each year. Rules applicable are very specific, but generally include:

1. Raw materials and goods in the process of manufacture or production.
2. Finished goods manufactured or produced within the State of Georgia, held by the original manufacturer, and held no more than 12 months from the date it is manufactured or produced.
3. Inventory of finished goods destined for out-of-state shipment.

Please call our Personal Property Department for specific requirements for Freeport Exemption, if you feel you may qualify. 770-830-5812

At the beginning of each year a return/reporting form is mailed to all tangible personal property owners of record. Failure to receive a form does not relieve you of the responsibility of filing the return. Forms may be obtained in our office. These forms must be returned to our office or postmarked by the post office no later than April 1. If you feel the form is not applicable, return it with an explanation. Either way, the form must be returned or the Board of Assessors will have to estimate the value of your property.

Should the Board of Assessors make a change in the value that you have returned for your tangible personal property, you will receive an "assessment change notice" showing the changed value. If you do not agree with this value, you will have 45 days from the mailing date to file an appeal with our office. Instructions for filing an appeal will be included with the notice.

Download PT-50A -- AirCraft

Download PT-50M -- Marine

Download PT-50PF -- Freeport Exemption

Download PT-50P -- Tangible Personal Property Tax Form

MANUFACTURED/MOBILE HOMES

Dealers

Beginning January 1, 2000, all mobile home dealers will report the value of their inventory on their Business Personal Property Reporting Form. This form must be POSTMARKED by the post office no later than April 1. Taxes on your mobile home inventory will be billed in October with all other taxes. A totally completed Form PT41 must be filed with the Tax Commissioner's office for each mobile home that is sold. The Tax Commissioner will then issue a current year decal for the mobile home. A decal cannot be issued without the PT41. These forms may be obtained at the Tax Commissioner's office.

Individual owners

The Board of Tax Assessors is required by law to value all mobile homes. Unless your home is "homesteaded" and taxed with your land, you will receive a Mobile Home Bill in January of each year. This bill is due no later than May 1. When your taxes are paid, you will receive a current decal that must be posted in a visible place on your home. Failure to display the decal could result in a citation and fine. If you do not agree with the "fair market value" placed on your home, you will have 45 days to file an appeal with the tax assessors office. The final date to file an appeal will appear on your bill. If you do not file an appeal by that date, your appeal rights will be lost until the following year.

How do I qualify for Homestead Exemption?

If you own the land where your home is permanently located and you own the mobile home and it is your permanent residence, you may qualify for homestead exemption. Your land and your mobile home will then be taxed together (as any other home) and you will receive a tax bill in October. Bring your current mobile bill to the Tax Assessors office and make application for homestead exemption. DO NOT pay the bill, but you must not owe any delinquent (prior years) taxes on your mobile home. Homestead exemption will reduce the total amount of your property taxes. If you are purchasing your land by a contract for deed, that contract must be recorded in the Clerk of Court's office in order to qualify for homestead exemption. All other qualifications for homestead exemptions must be met.

If you plan to move a mobile home into Carroll County from another county or state, in addition to meeting all requirements of the permit office, you must also show evidence that all taxes are current on your mobile home. Taxes are due where the home is physically located on January 1. Moving a mobile home without a permit is a code violation and subject to citation and fines. The same criteria must also be met to move a mobile home from one location to another within Carroll County. Call the Community Development Office in Carroll County at 770-830-5861 for further information on relocating a mobile home.

HOMESTEAD EXEMPTIONS

Carroll County offers extra homestead exemptions in addition to those exemptions offered statewide. These exemptions were approved by a referendum by the voters of Carroll County.

S1 - Must own and occupy as legal residence on January 1 of application year.
$4,000 exemption (county and schools)

L2 - Must own and occupy as legal residence and be 65 years old on January 1 of application year.
$8,000 exemption (county and schools)

S3 - Must own and occupy as legal residence, be at least 62 years old on January 1 and total household income less than $10,000 (excluding Social Security and Retirement Income). Must provide proof of income and age at time of Application (Form 1040 for previous year).
$4,000 County Exemption and $10,000 School Exemption.

S4 - Must own and occupy as legal residence, be at least 65 years old on January 1 and total household income less than $18,000 (excluding Social Security and Retirement Income). Must provide proof of income and age at time of application. (Form 1040 for previous year or Social Security benefits statement).
$8,000 county exemption and TOTAL school tax exemption for residence and up to 10 acres.

S5 - Must qualify for S1 exemption and be a 100% disabled veteran. Must have certification from Veterans Administration.
$50,000 exemption.

Municipalities do not necessarily grant the same exemptions as the county and schools. Check with your individual city regarding exemptions. Call the tax assessors office regarding filing by mail. You may only receive homestead exemption on your primary residence. All Homestead Exemption applications must be made between January 1 and April 1. Unless you move or reach age 65, you do not need to reapply.

Effective June 1, 2005 homestead exemptions may be filed for any time during the year. However, exemptions must be filed for by April 1 to apply to the current tax year. You must still own and occupy the property as of January 1 to be eligible.

Download S1- Application for Homestead Exemption

Download L2-Application for $8,000 Homestead Exemption

Download S3-Application for $10,000 School Tax Exemption

Download S4-Application for Carroll County School Tax Homestead Exemption

OTHER EXEMPTIONS

Agricultural Preferential Assessment

Must sign a 10-year covenant agreeing not sell any portion of the parcel covered by the covenant. Taxes are based on 30% of fair market value instead of 40%. Must apply between January 1 and April 1. Please call our office for further details, criteria and penalties for breach of covenant.

Conservation Use

Must sign a 10-year covenant to continue same use of the property. Value is based on soil type determined by the ASCS soil maps. Must apply between January 1 and April 1. Please call our office for further details, criteria and penalties for breach of covenant.

Historical Preservation

Must sign a 10-year covenant. Property must be certified by the Department of Natural Resources. Please call our office for further details.

Environmentally Sensitive

Must sign a 10-year covenant. Property must be certified by the Department of Natural Resources. Please call our office for further details.

Download Application Form:

Agricultural Preferential Assessment
Conservation Use Assessment
Environmentally Sensitive

TIMBER TAX

Prior to 1991 all merchantable timber was taxed with the land annually. Since that date, all timber is taxed at 100% value only when it is harvested or sold by timber deed. Generally, this tax is due at the time of sale. Please contact our office for exact details depending on the type of sale. Penalties are imposed on late reporting and payment. All companies in the business of cutting pulpwood should have the current forms and regulations and MUST obtain a timber cutting permit from the Carroll County Codes Enforcement Office prior to harvesting timber.
Download The Timber Tax Form PT238T

APPEAL PROCEDURES

Assessment Change Notices are mailed in late spring to all new property owners. Notices are also mailed when the taxpayer files a "return" or a change in value has occurred due to reassessment, additions to the property, property splits or combinations, or if any change has occurred that would indicate a new property value. ANY TIME THERE IS A CHANGE IN VALUE, THE PROPERTY OWNER MUST BE NOTIFIED.

If the property owner does not agree with the "fair market value" indicated on the notice, they have 45 days from the mailing date of the notice to file a written appeal with the Board of Tax Assessors. This begins the appeals process.

After reviewing the appeal, the Board of Assessors will either make no change and forward the appeal directly to the Board of Equalization or send a notice indicating a changed value. If you do not agree with the "changed" value, you will then have 21 days to appeal on to the Board of Equalization. You will be notified of a hearing date with the Board of Equalization. After the hearing you will receive a certified letter indicating the board's decision and it also will notify the Board of Assessors of the decision. If you are still not satisfied with this decision, you or the assessors may file an appeal to Superior Court. The filing fee is $65 and must accompany your written appeal delivered to the Board of Assessors. The board will certify all documents and forward to the Clerk of Court. A copy of O.C.G.A. 48-5-311 covering the appeals process is available from our office for a small copying fee.

What is the Board of Equalization?

The Board of Equalization is a three- member board with three alternates selected by the Carroll County Grand Jury to hear assessment disputes. This is an independent board and is not connected with the Board of Assessors or the appraisal staff. The Board of Equalization is required to make decisions on the facts and information presented at the hearing. Once the board has made a decision, the taxpayer and the assessors office must either accept that decision or appeal on to Superior Court.