Ad valorem tax, (latin for "according to value") 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).

All real property and all personal property are taxable unless the property has been exempted by law.  (O.C.G.A. § 48-5-3) Real property is land and generally anything that is erected, growing or affixed to the land; and personal property is everything that can be owned that is not real property. This includes your vehicles, boats, planes, famous paintings, and anything else that has value.

Property taxes are charged against the owner of the property on January 1, and against the property itself if the owner is not known.  (O.C.G.A. § 48-5-9)   In Douglas County, property tax returns by law are to be filed between January 1 and April 1 the year after purchase or acquisition, with the county tax commissioner's office.  (O.C.G.A. § 48-5-10, 48-5-18  The property return is simply a declaration of what property you own and what you feel that property is worth.  You may also apply for any exemptions for which you may qualify. Please note however, that March 1 is the deadline for an exeption to be applied to the current year.  To be eligible for any residential exemption, you must own the property and live there as your legal residence (your vehicles must be registered to that address) as of January 1 of the current year.

Tax bills are mailed to the owner of the property as of Jan 1, and mailed by the office of the Douglas County Tax Commissioner on or around the date of September 15th. The normal due date for property taxes is November 15th.  Taxes are due to the office of the Douglas County Tax Commissioner.  If bills are delayed in anyway, taxpayers are always given 60 days in which to pay before interest, fines, and penalties are applied.