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. 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 various entities (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
performing all functions related to billing, collecting, disbursing, and accounting for ad valorem taxes collected in the
county. In Candler County, the tax assessors have been lawfully delegated with receiving tax returns and receiving and
processing applications for homestead exemptions.
The County Board of Assessors, appointed for fixed terms by the county commissioner(s) in all counties except
one, is responsible for determining taxability, value and equalization of all assessments within the county. The County
Board of Assessors notifies taxpayers when changes are made to the value of the property; receive and review all
appeals filed; and insures that the appeal process proceeds properly. In addition, they approve all exemptions claimed
by the taxpayer.
The County Board of Equalization, appointed by the Grand Jury, is the body charged by law with hearing and
adjudicating administrative appeals to property values and assessments made by the Board of Assessors (Note: An
arbitration method of appeal is available to the taxpayer in lieu of an appeal to the board of equalization at the option of
the taxpayer at the time the appeal is filed).
The Board of County Commissioners (or the sole Commissioner in some counties), an elected body, establishes
the budget for the county government operations each year, and levies the mill rate necessary to fund the portions of
the budget to be paid for by ad valorem tax.
The County Board of Education, an elected body, establishes the annual budget for school purposes and then
recommends their mill rate, which, with very few exceptions, must be levied for the school board by the county
commissioner(s).
The State Revenue Commissioner exercises general oversight of the entire ad valorem tax process. In addition, the
State levies ad valorem tax each year in an amount, which cannot exceed one-fourth of one mill (.00025).
TAX RETURNS
Taxpayers are required to file at least an initial tax return for taxable property (both real and personal
property) owned on January 1 of the tax year. In Candler County, the time for filing returns is January 1
through April 1. These returns are filed with the Tax Assessors office and forms are available in that office.
The tax return is a listing of property owned by the taxpayer and the taxpayer's declaration of the value of
the property.
Once the initial tax return is filed, the law provides for an automatic renewal of that return each
succeeding year at the value finally determined for the preceding year. The taxpayer is required to file a
new return only as additional property is acquired, improvements are made to existing property, or other
changes occur. A new return, filed during the return period, may also be made by the taxpayer to declare a
different value from the existing value where the taxpayer is dissatisfied with the current value placed on
the property by the Board of Assessors. This serves the purpose of establishing the taxpayer's appeal
rights if the Board of Assessors change the declared value again.
Contact Us
Cheyenne Lanier
Chief Appraiser
25 W Daniel Street, Ste B
Metter, GA 30439
Phone: (912) 685-6346
Fax (912) 685-3818
Office Hours:
8am - 5pm Monday-
Friday