The Lumpkin County Tax Commissioner's Office

Jean F. Grizzle, Tax Commissioner

The primary function of the Tax Commissioner's Office is the collection of Ad Valorem Tax. Please feel free to contact our office if you have any questions pertaining to this or any of the other services we provide. We strive to give our community the highest quality of personal service.   

General Information

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 1st 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 (mill rate) levied by various entities (one mill is equal to $ 1.00 for each $ 1,000 of assessed value, or .001).

Several distinct offices are involved in the taxing process:

The County Tax Commissioner, an office established by the Georgia Constitution and elected in all counties except two, is the official responsible for receiving tax returns filed by taxpayers or designating the board of tax assessors to receive them; receiving and processing applications for homestead exemption; serving as agent of the State Revenue Commissioner for the registration of motor vehicles; and performing all functions relating to billing, collecting, disbursing and accounting for ad valorem taxes collected in this county.

The County Board of Tax Assessors, appointed for fixed terms by the county commissioner(s) in all counties except one, is responsible for determining taxability; the appraisal, assessment, and the equalization of all assessments within the county. They notify taxpayers when changes are made to the value of their property; they
receive and review all appeals filed; and they insure that the appeals 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 with hearing and adjudicating administrative appeals to property values and assessments made by the board of tax 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 Commissioners establish the budget for county government operations each year, and then levies the millage rate necessary to fund the portion 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 they then recommend their mill rate, which, with very few
exceptions, must be levied for the school board by the county commissioner.

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 a quarter of one mill (.00025).

Tax Returns

County taxpayers are required to file at least an initial tax return for taxable property (both real and personal property) owned on January 1st of the tax year. In Lumpkin County the time for filing returns is January 1st through April 1st. These returns are filed with the Tax Assessor and forms are available in that office. The tax return is a listing of the 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 and 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 tax assessors. This serves the purpose of establishing the taxpayer's appeal rights if the declared value is changed again by the board of tax assessors.

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 exceptions to this rule apply. Contact the tax assessors office for information concerning those exceptions.

To receive the benefit of the homestead exemption, the taxpayer must file an initial application. In Lumpkin County the application is filed with the tax assessors office. The application must be filed by March 1st of the year for which the exemption is first claimed by the taxpayer and it is normally filed at the same time that the initial tax return for the homestead property is filed.

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 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 several have done so. The tax assessor in your county can answer questions regarding the Homestead exemptions as well as any local exemptions that are in place.

The Local County Exemptions supercede state exemption amounts when the local exemptions are greater than those established by the state.

Lumpkin County has such exemptions.  Homeowners 62 years of age or olders, as of january 1 of the taxable uyear, provided the taxable income of the applicant and spouse does not exceed $20,000, are entitled to an exemption of $30,000 off the assessed value for the school taxes.

Homeowners 65 years of age or older, receive an additional $6,000 exemption to any other school and county exemptions.

Persons 70 years of age and older can receive an exemption of up to $120,000 off the value of their property for school tax purposes.  This would include the primary residence and not more than five contigous acres of land immediately surrounding such residence.  The value of that property in excess of such exempted amount shall remain subject to taxation... Application is made with the Board of Tax Assessors.

Standard Homestead Exemption

The Standard Homestead Exemption is available to all homeowners who otherwise qualify by ownership and residency requirements and it is an amount equal to $2,000 which is deducted from the 40% assessed value of the homestead property.  The exemption applies to the maintenance and operation portion of the mill rate levy of the county and the county school system and the State mill rate levy.  It does not apply to the portion of the mill rate levied to retire bonded indebtedness.

Standard Elderly School Tax Homestead Exemption

The Standard Elderly School Tax Homestead Exemption is an increased homestead exemption for homeowners 62 and older where the net income of the applicant and spouse does not exceed $10,000 for the preceding year.  Social Security income and certain retirement income are excluded from the calculation of the income threshold.  This exemption applies to school tax including taxes levied to retire bonded indebtedness.  The amount of the exemption of up to $10,000 deducted from the 40% assessed value of the homestead property.

Standard Elderly General Homestead Exemption

The Standard Elderly General Homestead Exemption is available to homeowners who otherwise qualify and who are 65 and older where the net income of the applicant and spouse does not exceed $10,000 for the preceding year.  Social Security income and certain retirement income are excluded from the calculation of the income threshold.  This exemption, which is in an amount up to $4,000 deducted from the 40% assessed value of the homestead property applies to county taxes, school taxes, and the state tax and it does apply to taxes levied to retire bonded indebtedness.

Disabled Veterans Homestead Exemption

The Disabled Veterans Homestead Exemption is $50,000 deducted from the 40% assessed value of the homestead Property. This exemption applies to all ad valorem tax levies; however, it is restricted to certain types of very serious disabilities and proof of disability, either from the Veterans Administration or from a private physician under certain circumstances. For questions regarding these circumstances, contact our office and we can provide you with that or any other information.

A similar exemption in the same amount is now available to the un-married surviving spouse of a member of the armed forces of the United States, who was killed in any war or armed conflict engaged in by the United States. The surviving spouse must provide appropriate documentation proving that spousal benefits are received as a result of the death of the spouse.

Floating or Varying Homestead Exemption

The Floating or Varying Homestead Exemption is an exemption which is available to homeowners 62 or older with gross household incomes of $30,000 or less.  The exemption applies to state and county ad valorem taxes but it does not apply to school tax.  The exemption is called a floating exemption because the amount of the exemption increases as the value of the homestead property is increased.  Since, however, the exemption replaces any other state and county exemption already in place for the property, taxpayers should be very careful in making application since in many instances the granting of this exemption will initially at least increase the amount of taxes levied on the property.

Homeowners Tax Relief Grants

The Homeowners Tax Relief Grant, authorized for the first time by the Governor and the General Assembly in 1999, provides a tax relief credit in an amount up to $8,000 in assessed value for all homeowners who are receiving one of the normal homestead exemptions. This relief is shown on the property tax bill for State, county, and county school purposes as a credit against taxes that otherwise would have been due.  In addition to the various homestead exemptions that are authorized, the law also provides a Property Tax Deferral Program whereby qualified homestead property owners 62 and older with gross household income of $15,000 or less may defer but not exempt the payment of ad valorem taxes on a part of all of the homestead property.  Generally, the tax would be deferred until the property ownership changes or until such time that the deferred taxes plus interest reach a level equal to 85% of the fair market value of the property. 

With respect to all of the homestead exemptions, the board of tax assessors makes the final determination as to eligibility; however, if the application is denied the taxpayer must be notified and an appeal procedure then is available for the taxpayer.

Specialized and Preferential Assessment Programs

Two general types of specialized or preferential assessment programs are available for certain owners of certain types of property. One of these programs authorizes assessment at 30% rather than 40% of fair market value for certain agricultural properties being used for bona fide agricultural purposes.

The second type of preferential programs is the Conservation Use program which provides that certain agricultural property, timberland property, environmentally sensitive property, or residential transitional property is to be valued and assessed for ad valorem tax purposes at its current use value rather than its fair market value.

Each of these specialized or preferential programs requires the property owner to covenant with the board of tax assessors to maintain the property in its qualified use for at least 10 years in order to qualify for the preference. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for either of these programs.

Rehabilitated and Landmark Historic Property

Historic property that qualifies for listing on the Georgia or National register of Historic Places may qualify for the preferential assessment.  The preferential assessment shall extend to the building or structure, the real property on the which the building or structure is located, and not more than two acres surrounding the building or structure.  The real property receiving the preferential assessment may not be changed for a period of nine years.  Property under this special program must be certified by the Department of Natural Resources as rehabilitated historic property or landmark historic property. 

Brownfield Property

Property which qualifies for participation in the State's Hazardous Site Reuse and Redevelopment Program and which has been designated as such by the Environmental Protection and Division of the Department of Natural resources may qualify for the preferential assessment.  This special program provides for the preferential assessment of environmental and contaminated property by freezing the value for ten years as an incentive for developers to clean up the property and return it to the tax rolls.  It also allows an eligible owner to recoup the eligible costs associated with the cleanup of this type property against their tax liability.

Assessment Appeals

When the Board of Tax Assessors changes the value of 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 which again reviews the 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 with the decision, 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 Tax 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 upon the property, or the uniformity of that value when compared to other similar properties in the county. The appeal must be filed within the applicable time period and cannot be filed after that time. Additionally, the appeal should not be based on any complaint about the amount of taxes levied on the property.

Motor Vehicle Registration Information

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License plates, if registered in the name of an individual, expire at midnight on the birthday of the vehicle owner. If registered in a business name the following dates apply:

Failure to renew by the expiration date will result in monetary penalties being assessed and collected. Pre-bills for renewal are mailed by the state 30 days prior to the registration period. If you do not receive a bill, call the Tax Commissioner's Office and one will, be mailed to you. Failure to receive a bill does not relieve the responsibility for remuneration of penalties.

When purchasing a new or used vehicle, you have 30 days to register it. A 1986 or newer model must be accompanied by a title or proof that title application has been made. A 1985 or older is not required to be titled, but you must have a bill of sale for proof of ownership. You must have proof of insurance and a valid Georgia Driver's license to register all motor vehicles.

New residents to the county must have proof of residence such as a piece of personal mail or a driver's license with the Lumpkin County Address.

We accept cash or check with your local address and telephone number for payment. We cannot accept credit cards.