Tax Calculations and Exceptions

Property tax is one of the primary sources of revenue for Haralson County. It is used to fund police and fire services, education, roads, bridges, water, parks, and other county services. The basis for property tax is the fair market value of the property, which is established on January 1 of each year. The tax is levied on the assessment value, which by law is established at 40 percent of fair market value. The amount of tax is determined by the millage rate. (one mill of tax is equal to $1 per $1,000 of assessed value.)

There are a number of tax exemptions property owners may use to reduce the amount of taxes they pay. applications are accepted year round. Those for the current year must be made prior to April 1 of the year the application is being sought. Once you have applied for an exemption, you do not need to reapply unless you move to another location.

You may be eligible for conservation use or preferential agricultural assessment exemption if you are in good faith agricultural/forest production. This would include producing plants, trees, fowl or animals, or the production of aquaculture, horticulture, floriculture, forestry, dairy, livestock, poultry and apiarian products.

With both programs, you enter into a 10-year covenant with Haralson County whereby you agree to continue your property in agricultural or forestry production. Preferential Agricultural Assessment generally provides a 25 percent advantage over fair market value. Conservation use can offer significant savings, in some cases greater than 50 percent of fair market value.

If you live in an area that is in a transition form from residential to commercial use, and it is affecting the value of your property, you may apply for a residential transitional assessment covenant. This is also a 10-year covenant. For all three exemptions, apply between January 2 and April 1.
 
Generally, a homeowner is entitled to a homestead exemption on the homes and land underneath provided the home was owned by the homeowner and was the owner's legal residence as of January 1 of the taxable year. (O.C.G.A. § 48-5-40)  To be granted a homestead exemption, a person must actually occupy the home, and the home is considered his or her legal residence for all purposes. Persons that are away from their homes because of health reasons will not be denied  homestead exemption. A family member or friend can notify the tax receiver or tax commissioner and the homestead exemption will be granted. (O.C.G.A. § 48-5-40)  

Application for homestead exemption must be filed with the tax commissioner's office. Homeowners can file an application for homestead exemption for their home and land any time during the prior year up to the deadline for for filing returns. To receive the homestead exemption for the current tax year, the homeowner must have owned the property on January 1 and filed the homestead application by the same date property tax returns are due in the county. Property tax returns are required to be filed by April 1. Homestead applications that are filed after this date will not be granted until the next calendar year. (O.C.G.A. § 48-5-45)  Failure to apply by the deadline will result in loss of the exemption for that year. (O.C.G.A. § 48-5-45)

Click here for information on all local and state tax exemptions available