Mark Kushinka, Tax Commissioner
Warner Robins Office
P. O. Drawer 7799
200 Carl Vinson Parkway
Warner Robins, Ga. 31088 Office Hours: Mon-Fri 8:30AM - 5:00PM
Phone: (478) 542-2135
Fax: (478) 923-2112
Phone: (478) 542-2110
Fax: (478) 542-2041
P. O. Drawer 69
201 Perry Pkwy.
Perry, Ga. 31069
Phone: (478) 218-4940
Fax: (478) 218-4945
Office Hours: Mon-Fri 8:30AM - 5:00PM
Vehicle Registration, Titles, Insurance
For Information on Vehicle Registration, Titles, and Insurance please visit the Georgia Department of Revenue - Motor Vehicle Division at https://dor.georgia.gov/motor-vehicles. If you have any questions regarding your Houston County Tag or Title please send an email to email@example.com
Ad Valorem tax
Ad Valorem tax, more commonly known as property tax, is a large source of revenue for local governments in Georgia. The basis for ad valorem taxation is the fair market value of the property, which is established as of January 1 of each year. The tax is levied on the assessed value of the property which, by law, is established at 40% of fair market value. The amount of tax is determined by the tax rate (millage rate) levied by various entities (one mill is equal to $1.00 for each $1,000 of assessed value, or .001).
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 exceptions to this rule apply and your tax commissioner can explain them to you). To receive the benefit of the homestead exemption the taxpayer must file an initial application. The application must be filed by April 1 of the year for which the exemption is first claimed by the taxpayer. Once granted, the homestead exemption is automatically renewed each year and the taxpayer does not have to apply again unless there is a change of ownership or the taxpayer seeks to qualify for a different exemption.
When the Board of Tax Assessors changes the value of a property from the value in place for the preceding year or from the value that was returned by the taxpayer for the current year, a notice of that change must be sent to the property owner. Upon receipt of this notice the property owner desiring to appeal the change in value must do so within 45 days. The appeal is filed with the Board of Tax Assessors who review their valuation and the appeal filed and informs the taxpayer of its decision. If the taxpayer remains dissatisfied, the appeal is forwarded to the County Board of Equalization. A hearing is scheduled and conducted and the Board of Equalization renders its decision. If the taxpayer is still dissatisfied, an appeal to Superior Court may be made. In lieu of an administrative appeal with the Board of Equalization, an arbitration method of appeal is also available to the taxpayer. The Board of Assessors can provide details regarding this procedure. The assessment appeal may be made on the basis of the taxability of the property, the value placed on the property, or the uniformity of that value when compared to similar properties. Additionally, the appeal can not be based on any complaint about the amount of taxes levied on the property. If you have any questions regarding real or personal property taxes, please email us at firstname.lastname@example.org.
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