The millage rate is set by the governing authority of each entity. The
State sets their millage rate. The Board of Education sets their millage
rate and the Board of Commissioners sets the County millage rates. The
millage rates for the Cities of Allentown, Danville, Gordon, Irwinton,
Ivey, McIntyre, and Toomsboro are set by the municipality's City
What property is taxable?
All types of property, both real (real estate) and personal (boats,
motors, airplanes, business inventories, machinery and equipment) are
taxable. All motor vehicles, trailers, and mobile homes are also
taxable. In Georgia, real, personal and mobile home property taxes are
based on a January 1st digest with the owner of record on January 1st
being responsible for that year's taxes.
Where do I file a Property Tax Return?
In accordance with Georgia law, all property held and subject to
taxation on January 1st of the tax year, shall be returned by the owner
to the Tax Assessor's Office between January 1st and April 1st of each
Who determines the Fair Market Value and Assessed Value of Property?
The Fair Market Value and Assessed Value of Real Estate, Personal
Property and Mobile Homes are set by the Tax Assessor's Office. Motor
Vehicle values are set by the State.
What if I disagree with the value placed on my property?
If you have received a tax assessment notice you may object to the new
value by completing a notice of appeal that will be provided you, upon
request, by the tax assessors office. The appeal must be based on one or
more of the following:
1.The assessed value is more than you would expect to receive should you
decide to sell your property on the open market.
2. The assessed value is greater than that levied against property
similar to yours.
3. You feel your property should be exempt from property taxes. The
appeal must be delivered to the tax office or postmarked not later than
forty-five days following the mailing date of the assessment notice.
At any time you feel that the assessed value on your property exceeds
market value you should come to the Tax Assessors office between
January 1 and April 1 and ask to make a return. This will require the
Board of Assessors to reconsider the assessed value of your property and
give you a written response (assessment notice) on their decision. Again,
should you disagree with the boards decision, the above described appeal
procedure is available to you.
What if I cannot come to an agreement with the Board of Assessors
regarding my assessed value?
These cases are referred to the Board of Equalization, an independent,
three-person board of Wilkinson County property owners appointed by the
Wilkinson County Grand Jury to hear appeals at no cost to the property
owner. You may elect to resolve the question of value through arbitration,
however, you should become totally familiar with the process and related
expense of this process prior to making your choice. Details of the
arbitration procedure are available through the Tax Assessors office and on
the Dept. of Revenue web-site.
What if I bought or sold my property this year?
In accordance with State law, tax bills are mailed to the owner of
record as of January 1st of each year.
What are the eligibility requirements for a Homestead Exemption?
The homestead of each resident of the State of Georgia actually occupied
as a residence and homestead on January 1 of the tax year, may be
exempted from certain Ad Valorem taxation provided the exemption is
returned and claimed in the manner prescribed by law and approved by the
County Board of Assessors.
How do I file for a Homestead Exemption?
All exemptions must be filed with the Tax Assessor's Office, Wilkinson
County Courthouse between 8:00 a.m. and 5:00 p.m., Monday -
Friday. You must file between January 1st and June 1st of each year.
Failure to make application within the prescribed time frame constitutes
a waiver of the exemption for that year. Georgia law does not provide
for extension of time for filing. All exemptions once approved, are
automatically renewed each year until eligibility changes.
Are increased homestead exemptions available for retired senior
Additional exemptions are available to home-owners who, on January 1,
are sixty-two years of age or older, if the applicant meets certain income
requirements. A second but smaller increase is available at age sixty-five. In
all cases, the additional benefits are not automatic but must be applied
Are other exemptions/tax reductions available to taxpayers?
Privately owned agricultural property may qualify for reduced property
valuations under the agricultural preferential and/or the conservation use
programs. The assessors office will assist you in determining if you qualify
and in selecting the program that is to your best advantage. Applications to
enter either of these programs must be completed between January 1 and April
When does the Board of Assessors meet?
Assessors meet in the assessors office on the second and fourth Wednesdays
at 9:30 A.M. Meetings are open to the public, however, if you wish to be
placed on the agenda you are asked to notify the office at least one week in
Where may I find additional information on these and other tax topics?
See web-site: www2.state.ga.us/departments/dor/ptd