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)

Property owners that do not agree with the appraised value on their assessment notice can file an appeal with the Board of Assessors. (O.C.G.A. § 48-5-311) In that initial written dispute, the property owner must declare their chosen method of appeal. There are four methods of appeal: Board of Equalization Superior Court, Arbitration or Hearing Officer. For more information, contact the Tax Assessors Office.

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 “the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm’s length, bona fide sale.” (O.C.G.A. § 48-5-2)

Property Tax Returns

Property tax returns for real estate must be filed with the Appling County Tax Assessors Office 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.

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

Motor Vehicle Registration

Renewals on Motor Vehicles are due on the owner’s birth date. Vehicles owned by a business are based on the first letter of the business name. Renewals must be made on or before the birth date of the primary owner when owned by an individual, or the last day of the month for a business.

For more detailed information regarding motor vehicle registration, please visit Georgia DRIVES.

Mobile/Modular Home Location Permits

Taxpayers locating a mobile home must apply to the county tax commissioner for a location permit within 30 days of permanent placement of the home in the county and then annually thereafter between January 1 and April 1.

Mobile homes that are temporarily located in the county and are owned by a business that is not located in the county should notify the board of tax assessors of their presence to avoid being cited for failure to apply for the location permit.

Homestead Exemptions

Several types of Homestead Exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners. The exemptions apply to homestead property owned by the taxpayer and occupied as his or her legal residence (some exemptions apply to this rule and your tax commissioner can explain them to you.)

To receive the benefit of the homestead exemption, the taxpayer must file an initial application. In Appling County, all exemptions filed with the Tax Assessors’ office. The application can be filed during the year of the property becoming the primary residence up to and including April 1 of the following year. Once granted, the homestead exemption is automatically renewed each year unless the taxpayer seeks to qualify for a different kind of exemption.

Under authority of the State Constitution, several different types of homestead exemptions are provided. In addition, local governments are authorized to provide for increased exemption amounts and Appling County has done so. The Tax Commissioner's office and the Assessors' office in your county can answer questions regarding the standard exemptions as well as any local exemptions that are in place.

Available Appling County Homesteads (these are State & Local combined):
Standard Homestead Exemption (S1)

• Own your Home and reside in it during the year in which you apply for the exemption
• No income or age requirements
• Amount of exemption: State-$2,000, County-$10,000, School-$2,000.00

• Own your Home and reside in it during the year in which you apply for the exemption
• Owner must be 65 years old on January 1 of the year of application
• Total income of both spouses cannot exceed $10,000 (earned income), excluding social security and pensions up to an amount set by the State.
• Amount of exemption: State-$4,000, County-$10,000, School-$10,000

• Own your Home and reside in it during the year in which you apply for the exemption
• Owner must be 70 years old on January 1 of the year of application
• Total income of both spouses cannot exceed $10,000 (earned income), excluding social security and pensions up to an amount set by the State.
• Only (1) acre and the house will qualify for exemption
• Must present a picture ID with Date of Birth shown for proof of age.
• Must present the prior year’s income tax return. (If you do no file income tax return then you will be required to sign an affidavit stating that at the time of applying).
• Amount of exemption: 100% of assessed value for school (1 acre and house)

• Own your Home and reside in it during the year in which you apply for the exemption
• No age requirements
• Owner must be 100% disabled-service connected; honorable discharged
• Must bring letter from Veteran Affairs verifying disability percentage
• Unmarried surviving spouse or minor children may also qualify.
• Amount of exemption: $121,812 for State, County and School

Specialized and Preferential Assesssment Programs

Preferential Assessment:

• Real property of 2,000 acres or less
• Property must be devoted to “Bona Fide Agricultural Purposes”
• Owner has to sign a 10-year covenant dedicating the property for agricultural use for ten years.
• Amount of exemption: The assessed value will reduce by 25%

• Real property of 2,000 acres or less
• Property must be devoted to “Bona Fide Agricultural Purposes”
• Owner has to sign a 10-year covenant dedicating the property for conservation use or residential use for ten years.
• Amount of exemption: The difference between the conservation use value determined by the State and the fair market value determined by the Board of Assessors. For residential transitional property, the property retains its residential value as determined by the Board of Assessors.

• Inventories of goods in the process of manufacture
• Finished goods in the hands of the producer for 12 months
• Finished goods stored to be shipped out of Georgia within 12 months
• Amount of exemption: 100% exemption for the value of the designated property.