Special dates and timelines significant to Property Taxes.

There is a timeline that applies to your property taxes. 

• January 1

• This is the day that tax is assessed on property in Georgia.
• You must own and have legal residence established at your property on this day in order to qualify for any exemptions.
• This is the first day to file a Property Return.
• Property Returns are required between Jan 1 and April 1 of each year. 
  
• You may elect not to file a return if there have been no changes or improvements made. 
  
• Failure to file a return if improvements have been made 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.
  
• You MUST file a return if you purchased or aquired property in the previous year.
• This is the first day in which you may apply for any available exemptions for the current year.
• When you file a return or apply for an exemption, the board of assessors will mail a notice or statement to you.  If you disagree with the assessed value on the statement, or are denied an exemption, you have 45 days from the date of the notice in which to appeal.

• March 1

• This is the last day to apply for any available homestead exemptions for the current year.  Failure to apply by this date will result in the loss of the exemption for the current year.
  

• April 1 

• This is the last day to file a property return.
  
• Property Returns are required between Jan 1 and April 1 of each year.
• You may elect not to file a return if there have been no changes or improvements made.
  
• Failure to file a return if improvements have been made 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.
  
• You MUST file a return if you purchased or aquired property in the previous year.
• When you file a return or apply for an exemption, the board of assessors will mail a notice or statement to you.  If you disagree with the assessed value on the statement, or are denied an exemption, you have 45 days from the date of the notice in which to appeal.
• This is the last day to apply for the Freeport Exemption for commercial and industrial inventory.

• September 15 or date Tax Bills are mailed

• Tax bills are mailed to the known owner of property as of Jan 1.
• Taxes are due 60 days after the date the bill was mailed (usually Nov 15).
  
• If the mailing of the tax bill is delayed, taxpayers are always given 60 days in which to pay.
  
• Failure to pay the taxes within 60 days will result in a 1% per month interest.
  
• Failure to pay within 90 days results in a 10% penalty on all taxes due, unless the tax is for a homestead and less that $500.

• November 15 or 60 days after Tax Bills are mailed
  

• Taxes are due on this day. Taxes not paid by this day will be charged 1% interest per month.
  
• If the mailing of tax bills by the Tax Commissioner are delayed, the taxpayers will be given 60 days to pay, from the date the bills were mailed.  
• Failure to pay the taxes within 60 days will result in a 1% per month interest. 
  
• Failure to pay within 90 days results in a 10% penalty on all taxes due, unless the tax is for a homestead and less that $500.

• December 15 or 90 days after Tax Bills are mailed

• This is the last day in which to pay property taxes before a penalty is charged.
  
• Taxes not paid by this day will be subject to a 10% penalty on all taxes due, unless the tax is for a homestead and less than $500.
• Taxes are due 60 days after the tax bill is mailed.
• Failure to pay the taxes within 60 days will result in a 1% per month interest. 
  
• Failure to pay within 90 days results in a 10% penalty on all taxes due, unless the tax is for a homestead and less that $500.

Further failure to pay your tax bill could result in the tax sale of your property on the steps of the courthouse.