Wilkinson County, Georgia

 

Facts Every Taxpayer 

Should Know

Return to Tax Commissioners Page

When are taxes due?

REAL ESTATE taxes are normally due December 20th of each year.  In a normal taxing year, bills are mailed in early October. 

PERSONAL PROPERTY taxes on boats, motors, airplanes and business inventory, machinery and equipment are billed once a year on the final installment. The value of personal property assets is determined by the Tax Assessor's Office based on annual returns filed from January 1st through April 1st of the given year.

MOBILE HOME taxes are due by May 1st unless the mobile home is Homesteaded in which case they are taxed the same as real property taxes.

 

Where do I pay my property taxes?
Current Real and Personal Property tax payments may be made at the Tax Commissioners Office on the 1st Floor of the Wilkinson County Courthouse in Irwinton or mailed to P. O. Box 182, Irwinton, GA 31042.

Delinquent Real and Personal Property tax payments may be made at
Tax Commissioners Office on the 1st Floor of the Wilkinson County Courthouse in Irwinton or mailed to P. O. Box 182, Irwinton, GA 31042.

Current and Delinquent Mobile Home tax payments may be made at Tax Commissioners Office on the 1st Floor of the Wilkinson County Courthouse in Irwinton or mailed to P. O. Box 182, Irwinton, GA 31042.

My property is under appeal. Why did I receive a tax bill?
After an appeal has been filed, you will be billed at the rate determined by Georgia Legislation (48-5-311). The bill will have the words TEMPORARY OR APPEAL BILL printed on it and the rate will be either 85% of the new value or the last returned value, whichever is greater. Temporary or Appeal bills are due and payable by December 20th. Unpaid Temporary or Appeal bills not paid by December 20th will be assessed interest and penalties in accordance with Georgia Law.

 

How am I billed after my appeal is settled?
After an Appeal has been settled, the Tax Assessor's Office will issue an Account Correction notice. Upon receipt of this notice, an Account Correction bill will be issued if the settled value is greater than the Temporary Bill. This bill is due and payable sixty days from the date the bill is issued.  

What if my taxes become delinquent?
In accordance with State law, delinquent taxes are charged interest at a rate of 1% per month or any portion of a month. Once taxes are 90 days late, a 10% penalty is added to all bills except those for Homesteaded property which are less than $500.00. A delinquent reminder notice will be sent in January for all unpaid taxes. After taxes are more than 90 days late, a 30 day notice of intent to file a Fi.Fa. against real property will be sent to property owners. If taxes remain unpaid after the 30-day period, a Fi.Fa. will be recorded in Superior Court and the property will be scheduled for a tax sale.

HOMEOWNER'S TAX RELIEF GRANT CREDIT
The maximum eligible credit will be calculated by multiplying the current year's eligible assessed value times the applicable millage rate. This credit is calculated individually on State, School and County portions after exemptions have been calculated and appears on the property tax bill as a credit against taxes that otherwise would have been due. The credit cannot exceed the actual tax liability. The eligible assessed value is determined annually in the General Assembly Appropriations Act.

 

NAME AND ADDRESS CHANGES
Georgia law requires that all tax notices are sent to the taxpayer at their last known address. Property owners must notify the Tax Assessor's Office immediately of any name or address change. The Tax Commissioner's Office does not process name or address changes.

 

ASSESSMENT APPEALS
When a property owner receives a Change of Assessment Notice, they may Appeal the change of assessment by notifying the Tax Assessor's Office in writing within 30 days of the date of the notice.

MOBILE HOME RETURNS
All Mobile Homes that are located in Wilkinson County on January 1st must be returned to the Tax Commissioner's Office by May 1st of each year. Mobile Home returns may be made at the Tax Commissioners Office on the 1st Floor of the Wilkinson County Courthouse in Irwinton.

The Fair Market and Assessed Values of Mobile Homes are set by the Tax Assessor's Office. The Fair Market Value may be appealed by filing an appeal with the Tax Assessor's Office on the 1st Floor of the Wilkinson County Courthouse in Irwinton.

 

MOBILE HOME LOCATION PERMITS
A moving permit must be obtained from the Tax Commissioners Office before any mobile home can be moved into or out of Wilkinson County. 

All Mobile Homes must display a current year's decal by May 1st . The decal is provided upon payment of the taxes each year. Mobile Home owners who qualify for a Homestead Exemption for their Mobile Home may obtain a current year's decal from the Tax Commissioners Office on the 1st Floor of the Wilkinson County Courthouse in Irwinton. The decal must be prominently displayed on the Mobile Home.

TAX DEFERRAL FOR THE ELDERLY

  1. Any person age 62 or older who is entitled to a Homestead Exemption may elect to defer payment of Ad Valorem taxes on their homestead by filing an annual application for tax deferral.

  2. The maximum amount to be deferred shall apply only to that portion of the assessed value which is $50,000 or less.

  3. The amount of taxes deferred shall accrue interest at the rate of 3/4 of one percent per month until paid.

  4. The taxes and interest deferred shall constitute a lien on the applicant's homestead.

  5. Applicant must meet the following conditions:

    1. Applicant must be 62 years of age or older on January 1st of the tax year.

    2. Applicant must be entitled to claim a regular homestead exemption.

    3. The gross household income for the immediate preceding calendar year cannot exceed $15,000. This means all income from any source for all persons residing within the homestead. No exclusions.

    4. Applicant shall furnish proof of fire and extended coverage in an amount which is in excess of the sum of all outstanding liens and deferred taxes and interest with a loss payable clause to the County Tax Commissioner.

    5. The total amount of deferred taxes and interest plus the total amount of an unsatisfied lien on the homestead cannot exceed 85 percent of the fair market value of the homestead as shown on the tax digest for the immediate preceding tax year.

    6. Application for tax deferral must be made each year and must be filed on or before April 1st of the year for which the deferral is sought.

For additional information on Tax Deferral for the Elderly, please call the Tax Commissioner's Office at 946-2232.