TAX COMMISSIONER

Sarah McDowell, Tax Commissioner

Located at 102 North College Street, Hamilton
Mailing address PO Box 152, Hamilton, GA 31811

Phone 706-628-4843 for Property Tax
706-628-5399 for Motor Vehicle

Ad Valorem Tax. This office collects ad valorem tax, more commonly known as property tax, the basis of which is the fair market value of property established as of January 1 of each year. The tax is levied on the assessed value of the property, which, by law, is established at 40% of fair market value, and is determined by the tax rate (mill rate) levied by various entities. One mill equals $1.00 of each $1,000 of assessed value or .001.

Tax Return. Taxpayers are required to file at least an initial tax return for taxable property (both real and personal property) owned between January 2 and April 1 in Harris County, at the office of the Tax Commissioner. The tax return is a listing of the property owned by the taxpayer and the taxpayer’s declaration of the value of the property.

Homestead Exemption. There are several types of homestead exemptions which help to reduce the burden of ad valorem taxation on Georgia homeowners, and such exemptions apply to homestead property owned by the taxpayer and occupied as his/her legal residence. To receive such an exemption, the taxpayer must file an initial application by March 1 of the applicable year, and to be eligible, you must still own and occupy the property as of January 1 of that same year. Once granted, the homestead exemption is automatically renewed each year and the taxpayer does not have to apply again unless there is a change in ownership or the taxpayer seeks to qualify for a different kind of exemption, if your exemption is based on income, or if you move. There are several types of exemptions for the elderly (must be over 62 with a household income that does not exceed $10,000). The Board of Tax Assessors makes the final determination as to eligibility with respect to all homestead exemptions; however, if the application is denied, the taxpayer must be notified and has to right to an appeal.

Motor Vehicles. This office processes titles, tag renewals, vehicle registration, collects taxes on international registration on big trucks, collects sales tax on vehicles purchased out of state, collects insurance lapse and suspension fees, and issues handicap placards.