Candace Lawson, Tax Commissioner
Phone: (706) 453-3358
Fax: (706) 453-1776
Hours: Monday - Friday, 8 a.m. - 5 p.m.
Address: 1034 Silver Drive, Suite 101, Greensboro, GA 30642
The responsibility of the Tax Commissioner's Office is to bill and collect ad valorem taxes due on:
- Motor Vehicles,
- Real and Personal Property,
- and Mobile Homes.
As an agent for the Georgia Department of Motor Vehicles, this office also issues tags and renewal decals for all Greene County residents' vehicles.
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 by January 1 of each year. The tax is levied on the assessed value of the property. By law, assessed value is established at 40 percent of fair market value. The amount of tax is determinded 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 entities are involved in the ad valorem tax process:
The County Tax Commissioner, an office established by the 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 an agent of the State of Revenue Commissioner for the registration of motor vehicles;
- and performing all functions relating to the billing, collecting, disbursing, and accounting for ad valorem taxes collected in the county.
The County Board of Tax Assessors, appointed for fixed terms by the County Commissioners, in all counties except one, is responsible for determining taxability, or the appraisal, assessment, and the equalization of all assessments within the county.
Two general types of specialized or preferential assessment programs are available for owners of certain types of property.
One of these programs authorizes assessment at 30 percent rather than 40 percent of fair market value for certain agricultural properties being used for bona fide agricultural purpose.
The second type of preferential program is the Conservation Use program which provides that certain agricultural properties, timber land 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 make a 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 qualifiying for either of these programs.
Other Land Assessment Programs that are available:
- Landmark Historical
- Residential Transitional
- Environmentally Sensitive
Other Important Links:
Online Tag Renewal
Property Tax Bill Search
Car Tag, Title and Taxes Information
Georgia Annotated Code
Georgia Department of Revenue