General Information

Ad Valorem tax, more commonly known as property tax, is a large source of revenue for governments in Georgia. The basis for ad Valorem taxation is the fair market value of the property, which is established January 1st of each year. Fair Market Value is defined as the amount a willing buyer would pay for a piece of property and a willing seller is willing to sell a piece of property for with either party not under duress or compelled to buy. (48-5-2) The tax is levied on the assessed value of the property which, by law, is established at 40% of the fair market value. The amount of tax is determined by the tax rate (mill rate) levied by the Mayor & Commission, the Board of Education, and the State of Georgia. One mill is equal to $1.00 for each $1,000 of assessed value or .001.

Several distinct entities are involved in the ad Valorem tax process: The County Tax Commissioner, an office established by the Constitution and elected in all counties except two, is the official responsible for receiving tax returns filed by taxpayers; receiving and processing applications for homestead exemptions; serving as agent of the State Revenue Commissioner for the registration of motor vehicles and tags; and performing all functions related to billing, collecting, disbursing, and accounting for ad Valorem taxes collected in the county.
The County Board of Tax Assessors, appointed for a six-year term by the Athens-Clarke County Mayor & Commission, is responsible for determining market value, taxability and equalization of all property values within Clarke County. The County Board of Tax Assessors notifies taxpayers when changes are made to the value of their property; receive and review all appeals filed; and insures the appeal process proceeds properly. In addition, they must approve all property exemptions granted property owners in Clarke County.