"Property" Taxes
Property Taxes
Vehicle Tags &
Homestead Exemptions
For St. Marys, Kingsland, Kings Bay, Georgia Real Estate
& surrounding Camden County, Georgia areas.
The ad valorem tax, more commonly called property tax; is the primary source of revenue for local governments in St. Marys Georgia, Kingsland GA, Woodbine GA, Kings Bay Georgia and all of the surrounding areas in Georgia. Ad valorem means “according to value.”
The millage rate is a determining factor in the calculation of taxes. (A mill is $1 per $1000 of assessed value.)
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 agent of the State Revenue Commissioner for the registration of motor vehicles; and performing all functions relating to 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 commissioner(s) in all counties, except one, are responsible for determining taxability; the appraisal , assessment within the county. They notify taxpayers when changes are made to the value of the property; they receive and review all appeals filed; and they insure that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer.
The County Board of Equalization, appointed by the Grand Jury, is the body charged by law with hearing and adjudicating administrative appeals to property values and assessments made by the board of tax assessors (Note: An arbitration method of appeal is available to the taxpayer in lieu of an appeal to the Board of Equalization at the option of the taxpayer at the time the appeal is filed.)
The Board of County Commissioners (or the sole commissioner in some counties), an elected body, establishes the budget for county government operations each year and then they levy the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.
The County Board of Education, an elected body, establishes the annual budget for school purposes and they then recommend their mill rate, which with very few exceptions, must be levied for the school board by the county commissioner(s).
The State Revenue Commissioner exercises general oversight of the entire ad valorem tax process. In addition, the State levies ad valorem tax each year in an amount which cannot exceed one-fourth of one mill (.00025).
How to figure out Annual taxes for Property:
Take the assessed amount (X), (Valued by local assessors)
Find this information on the Property tax record.
Multiply by .40/40%, and that will give you the Taxable amount. (TA)
X * .40= TA
Multiply the TA by the mileage rate of county, (.02700) then divide by 365 and that will give you the daily rate.
A * .02700=County tax
Multiply TA by mileage rate for city*, then divide by 365 and that will give you the daily rate.
TA * (*) =City
Add together the taxes and divide by 365, then multiply by the number of days; Tax will be assessed from 1 January to and include the day of closing.
County
City +
Annual Taxes
*Kingsland .008
*St. Marys .0056
*Woodbine .01149
Current milage rates for 2008* per tax assessors offices.
Annual Taxes /365=Daily Amount of taxes (DAT)
DAT * (# of days to & Closing) =Amount of Property Tax
TAX RETURNS
Taxpayers are required to file at least an initial tax return for taxable property (both real and personal property) owned on January 1 of the tax year. In Camden County the time for filing returns is January 1 through April 1. These returns are filed with the Tax Assessor and forms are available in that office. The tax return is a listing of the property owned by the taxpayer and the taxpayer’s declaration of the value of property.
Once the initial tax return is filed, the law provides for an automatic renewal of that return each succeeding year at the value finally determined for the preceding year, the taxpayer is required to file a new return only as additional property is acquired, improvements are made to existing property, or other changes occur. A new return, filed during the return period, may also be made by the taxpayer to declare a different value from the existing value where the taxpayer is dissatisfied with the current value placed on the property by the board of tax assessors. This serves the purpose of establishing the taxpayer’s appeal rights if the declared value is changed again by the Board of Tax Assessors.
HOMESTEAD EXEMPTIONS
To receive the benefit of the homestead exemption. The taxpayer must file an application. The application is filed with the Tax Assessor. Homestead exemptions may be filed for any time during the year. However, exemptions must be filed for by March 1 to apply to the current year. You must still own and occupy the property as of January 1 to be eligible.
Once granted the exemption is automatically renewed each year and the taxpayer does not have to apply again unless there is a change of ownership, the taxpayer seeks to qualify for a different kind of exemption, or if you move. This exemption also applies to mobile homes (manufactured homes) if the owner owns the property on which the mobile home is located and it is occupied as the owner’s legal residence. Military personnel’s home of record has to be in Georgia in order to be eligible for the exemptions.
TYPES OF EXEMPTIONS
REGULAR HOMESTEAD EXEMPTION
The amount of $4,000 from the assessed value of the property once applied for and granted. This exemption will continue automatically, provided the property is not rented or sold.
LOCAL HOMESTEAD EXEMPTION
Homeowners 62 years of age or older may be eligible for the County and School tax exemptions of up to $25,000. No income limit.
Age 65 and Older Exemption from State Ad Valorem Tax. If you qualify for one of the other homestead exemptions listed and are age 65 or older as of January 1, you also qualify for an exemption from the State portion of ad valorem taxes in an amount equal to 100% of the value of your home and up to 10 acres of land. The value of any additional land or improvements on the same parcel will be granted the standard maximum exemption of the homestead exemption for which you otherwise qualify.
The Disabled American Veterans homestead exemption is available to certain disabled veterans in an amount of $50,000. This exemption applies to all ad valorem tax levies, however, it is restricted to certain types of very serious disabilities and proof of disability, either from the Veterans Administration of from a private physician in certain circumstances.
THE DISABLED VETERAN FURNISHES DOCUMENTION FOR THE VETERANS ADMINISTRATION VERIFYING THE CIRCUMSTANCES AND THE DISABILITY.
The Un-remarried Surviving Spouse Exemption shall be granted in an amount up to $50,000 from all ad valorem taxes levied, if such person’s spouse, who as a member of the armed forces of the United States, was killed of died as a result of any war armed conflict, documents from the Secretary of Defense must be provided stating that spousal benefits are received as a result of the death.
The Un-remarried Surviving Spouse of a Fire Fighter or Peace Officer shall be granted total exemption from all ad valorem taxes levied, if such person’s spouse, who as a member of a qualified Fire Department or Peace Officer Agency, was killed or died as a result of injury in the performance of their duty. Documents from the agency must be provided.
If you have any further questions please call The Tax Assessors office at (912) 576-3241, 576-0269, or 576-0265.
The Homeowners Tax Relief Grant was authorized for the first time by the Governor and the General Assembly in 1999. In any year the General Assembly may appropriate funds for a tax relief credit and shall specify the eligible assessed value of each qualified homestead receiving one of normal homestead exemptions. This tax relief is shown on the property tax bill as a credit against taxes that otherwise would have been done.
SPECIALIZED AND PREFERENTIAL ASSESSMENT PROGRAM
Two general types of specialized or preferential assessment programs are available for certain owners of certain types of property. One of these programs authorizes assessment a 30% rather than 40% of fair market value for certain agricultural properties being used for bona fide agricultural purposes.
The second type of preferential program is the Conservation Use program which provides that certain agricultural property, 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 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 qualifying for either of these programs.
Other Land Assessment Programs that are available: Landmark, Historical, Residential, Transitional, Environmentally Sensitive, and Brownfield.
ASSESSMENT APPEALS
When the Board of Tax Assessors changes the value of property from the value in place for the preceding year or from the value that was returned by the taxpayer for the current year, a notice of that change must be sent to the property owner desiring to appeal the change in value must do so within 45 days. The appeal is filed with the Board of Tax Assessors who review again their valuation, and the appeal filed and informs the taxpayer of its decision. If the taxpayer remains dissatisfied, the appeal is forwarded to the County Board of Equalization renders its decision. If the taxpayer is still dissatisfied with the decision, an appeal to Superior Court may be made.
In lieu of an administrative appeal with the Board of Equalization, an arbitration method of appeal is also available to the taxpayer. The Board of Tax Assessors can provide details regarding this procedure.
The assessment appeal may be made on the basis of the taxability of the property, the value placed upon the property, or the uniformity of that value when compared other similiar properties in the county. The appeal must be filed within the applicable time period and cannot be filed after that time. Additonally the appeal should not be based on any complaint about the amount of taxes levied on the propert
VEHICLE TAXES & TAGS
The Tax Commissioner is responsible for the registration of motor vehicles and the collection of all registration fees, taxes and penalties specified by Georgia law.
VEHICLE REGISTRATION
For individuals, your deadline for renewing a vehicle registration is midnight on your birthday. Please NOTE: Your deadline is NOT the end of your birth month!
Registration for jointly-owned vehicles must be renewed in the county of the owner’s principal residence by midnight of the owner who appears first on the registration. Example Bill Tucker and Helen Tucker must renew by Bill’s birthday.
Registration for the vehicles owned by a company or organization must be renewed according to the first letter of the company or organization name, shown on the registration, in the county where the business is located. For companies and organizations, the deadline is the end of the month as follows:
A/B = Jan
I/J = May
Q/R = Sep
C/D = Feb
K/L = Jun
S/T = Oct
E/F = Mar
M/N = Jul
U/V/W = Nov
G/H = Apr
O/P = Aug
X/Y/Z = Dec
Example: The One Stop Bakery must renew by October 31. Herrin Vending by April 30.
Exception: Trucks and truck trailers which weigh over 26,000 pounds must renew during the period of December 1 through February 15. Ad valorem taxes for trailers which are issued a permanent trailer tag are due during the same period.
Registration for leased vehicles must be renewed by the lessee’s birthday (for individuals), or based on the lessee’s business name, NOT the name of the leasing company (lessor). Example: Leasing Company / owner is Acc Leasing, Inc. Lessee is Tom Herrin. The renewal deadline is Tom’s birthday.
NEW RESIDENTS/NEW VEHCILES
NAME CHANGES
New residents or non residents who accept employment or engage in any trade, profession, or occupation in the state, or who enter their children in Georgia public schools, must register their vehicle and obtain a Georgia title within 30 days after entering Georgia.
Visitors who remain in the state for less that 90 days, military personnel and out-of-state students are not required to register their vehicles in Georgia as long as they display a valid license plate from their home state. Vehicles owned by out-of-state residents but operate in Georgia must be registered in the county where the vehicles are permanently situated. On all vehicle purchases, you must register the vehicle within 30 days of purchase. The following documentation is required:
1) Title or
If a lien holder is holding the title, the lien holder’s complete address and the out-of-state registration must be presented. If the vehicle is leased, the same procedures apply, and the power-of-attorney from the leasing company must be included.
2) Bill of Sale,
Requirement: Vehicles need to be 1985 or older.
3) Current registration.
4) Mileage information.
5) After February 1, 2003 , no vehicle registration will be issued, renewed, transferred or replaced without an electronic indication that a vehicle is covered by liability insurance. It is your insurance company’s responsibility to electronically transmit liability insurance coverage to the Georgia Department of Motor Vehicle Safety’s registration and title database.
AD VALOREM TAXES
Unless exempt by law, all vehicles are subject to ad valorem taxes based on values set by the State Department of Revenue. Ad valorem tax is computed by multiplying the State-assessed value by the local millage rate. The tax is due during the 30 day period ending at midnight on your birthday, or for businesses, within your renewal month . If you purchase a vehicle, or bring a vehicle into Georgia , before or during your 30 day registration period, ad valorem tax is due by your registration deadline. If you purchase (or bring in) a vehicle after your registration period, ad valorem tax is not due until the following year but you must still register and tag the vehicle. Ad valorem taxes are due on inoperative vehicles and must be paid by your deadline to avoid penalty.
Non-resident active duty military may request exempt from ad valorem taxes based on their residency in another state. A military exemption application/ Legal Residency form, must be properly completed and signed by an authorized official custodian to apply for the exemption. A new form is required each time you register/ reregister your vehicle.
SPECIAL TAGS
Special Tags include “made to order “ prestige plates and other tags that have specific eligibility requirements. Additional fees apply in most cases. Applications are at the Tag Office or call 576-3248 to request one. The State Department of Revenue will provide the applicant an approval letter which you must submit to the Tag Office along with your registration form to receive your tag. Special tags can be processed by mail or picked up at the Tax Commissioner’s Office, 208 E 4th St. Woodbine, Georgia 31569.
IMPORTANT NUMBERS
Tax Commissioner
576-3248
Fax ( Property Taxes)
576-3496
Fax ( Motor Vehicle)
729-6829
Board Of Tax Assessors
576-3241
Fax
576-3014
Clerk of Superior Court
576-5631
Fax
576– 5648
Camden County Bd Of Commissioners
576-5601
Fax:
576-5647
Camden County Bd of Education
729-5687
Office Hours
Monday-Friday 8:00 a.m.— 5:00 p.m.
The duties and responsibilities of this office are many and varied, but our main function is to serve you, the citizens of our community. This brochure has been furnished to help answer some of your questions regarding county taxes. Please feel free to contact this office if you have any questions on the information addressed in this brochure, or any problems receiving efficient and personal service from our office.
Brenda Wainright
Camden CountyTax Commissioner
More About St Marys (GA) Georgia Real Estate:
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& surrounding Camden County, Georgia areas.
The millage rate is a determining factor in the calculation of taxes. (A mill is $1 per $1000 of assessed value.)
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 agent of the State Revenue Commissioner for the registration of motor vehicles; and performing all functions relating to 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 commissioner(s) in all counties, except one, are responsible for determining taxability; the appraisal , assessment within the county. They notify taxpayers when changes are made to the value of the property; they receive and review all appeals filed; and they insure that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer.
The County Board of Equalization, appointed by the Grand Jury, is the body charged by law with hearing and adjudicating administrative appeals to property values and assessments made by the board of tax assessors (Note: An arbitration method of appeal is available to the taxpayer in lieu of an appeal to the Board of Equalization at the option of the taxpayer at the time the appeal is filed.)
How to figure out Annual taxes for Property:
Take the assessed amount (X), (Valued by local assessors)
Find this information on the Property tax record.
Multiply by .40/40%, and that will give you the Taxable amount. (TA)
X * .40= TA
Multiply the TA by the mileage rate of county, (.02700) then divide by 365 and that will give you the daily rate.
A * .02700=County tax
Multiply TA by mileage rate for city*, then divide by 365 and that will give you the daily rate.
TA * (*) =City
Add together the taxes and divide by 365, then multiply by the number of days; Tax will be assessed from 1 January to and include the day of closing.
County
City +
Annual Taxes
*Kingsland .008
*St. Marys .0056
*Woodbine .01149
Current milage rates for 2008* per tax assessors offices.
Annual Taxes /365=Daily Amount of taxes (DAT)
DAT * (# of days to & Closing) =Amount of Property Tax
THE DISABLED VETERAN FURNISHES DOCUMENTION FOR THE VETERANS ADMINISTRATION VERIFYING THE CIRCUMSTANCES AND THE DISABILITY.
The Un-remarried Surviving Spouse Exemption shall be granted in an amount up to $50,000 from all ad valorem taxes levied, if such person’s spouse, who as a member of the armed forces of the United States, was killed of died as a result of any war armed conflict, documents from the Secretary of Defense must be provided stating that spousal benefits are received as a result of the death.
The Un-remarried Surviving Spouse of a Fire Fighter or Peace Officer shall be granted total exemption from all ad valorem taxes levied, if such person’s spouse, who as a member of a qualified Fire Department or Peace Officer Agency, was killed or died as a result of injury in the performance of their duty. Documents from the agency must be provided.
If you have any further questions please call The Tax Assessors office at (912) 576-3241, 576-0269, or 576-0265.
The Homeowners Tax Relief Grant was authorized for the first time by the Governor and the General Assembly in 1999. In any year the General Assembly may appropriate funds for a tax relief credit and shall specify the eligible assessed value of each qualified homestead receiving one of normal homestead exemptions. This tax relief is shown on the property tax bill as a credit against taxes that otherwise would have been done.
SPECIALIZED AND PREFERENTIAL ASSESSMENT PROGRAM
The second type of preferential program is the Conservation Use program which provides that certain agricultural property, 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 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 qualifying for either of these programs.
Other Land Assessment Programs that are available: Landmark, Historical, Residential, Transitional, Environmentally Sensitive, and Brownfield.
ASSESSMENT APPEALS
When the Board of Tax Assessors changes the value of property from the value in place for the preceding year or from the value that was returned by the taxpayer for the current year, a notice of that change must be sent to the property owner desiring to appeal the change in value must do so within 45 days. The appeal is filed with the Board of Tax Assessors who review again their valuation, and the appeal filed and informs the taxpayer of its decision. If the taxpayer remains dissatisfied, the appeal is forwarded to the County Board of Equalization renders its decision. If the taxpayer is still dissatisfied with the decision, an appeal to Superior Court may be made.
In lieu of an administrative appeal with the Board of Equalization, an arbitration method of appeal is also available to the taxpayer. The Board of Tax Assessors can provide details regarding this procedure.
VEHICLE TAXES & TAGS
VEHICLE REGISTRATION
A/B = Jan
I/J = May
Q/R = Sep
C/D = Feb
K/L = Jun
S/T = Oct
E/F = Mar
M/N = Jul
U/V/W = Nov
G/H = Apr
O/P = Aug
X/Y/Z = Dec
Example: The One Stop Bakery must renew by October 31. Herrin Vending by April 30.
Exception: Trucks and truck trailers which weigh over 26,000 pounds must renew during the period of December 1 through February 15. Ad valorem taxes for trailers which are issued a permanent trailer tag are due during the same period.
Registration for leased vehicles must be renewed by the lessee’s birthday (for individuals), or based on the lessee’s business name, NOT the name of the leasing company (lessor). Example: Leasing Company / owner is Acc Leasing, Inc. Lessee is Tom Herrin. The renewal deadline is Tom’s birthday.
NEW RESIDENTS/NEW VEHCILES
NAME CHANGES
New residents or non residents who accept employment or engage in any trade, profession, or occupation in the state, or who enter their children in Georgia public schools, must register their vehicle and obtain a Georgia title within 30 days after entering Georgia.
Visitors who remain in the state for less that 90 days, military personnel and out-of-state students are not required to register their vehicles in Georgia as long as they display a valid license plate from their home state. Vehicles owned by out-of-state residents but operate in Georgia must be registered in the county where the vehicles are permanently situated. On all vehicle purchases, you must register the vehicle within 30 days of purchase. The following documentation is required:
1) Title or
If a lien holder is holding the title, the lien holder’s complete address and the out-of-state registration must be presented. If the vehicle is leased, the same procedures apply, and the power-of-attorney from the leasing company must be included.
2) Bill of Sale,
Requirement: Vehicles need to be 1985 or older.
3) Current registration.
4) Mileage information.
5) After February 1, 2003 , no vehicle registration will be issued, renewed, transferred or replaced without an electronic indication that a vehicle is covered by liability insurance. It is your insurance company’s responsibility to electronically transmit liability insurance coverage to the Georgia Department of Motor Vehicle Safety’s registration and title database.
AD VALOREM TAXES
Unless exempt by law, all vehicles are subject to ad valorem taxes based on values set by the State Department of Revenue. Ad valorem tax is computed by multiplying the State-assessed value by the local millage rate. The tax is due during the 30 day period ending at midnight on your birthday, or for businesses, within your renewal month . If you purchase a vehicle, or bring a vehicle into Georgia , before or during your 30 day registration period, ad valorem tax is due by your registration deadline. If you purchase (or bring in) a vehicle after your registration period, ad valorem tax is not due until the following year but you must still register and tag the vehicle. Ad valorem taxes are due on inoperative vehicles and must be paid by your deadline to avoid penalty.
SPECIAL TAGS
IMPORTANT NUMBERS
Tax Commissioner
576-3248
Fax ( Property Taxes)
576-3496
Fax ( Motor Vehicle)
729-6829
Board Of Tax Assessors
576-3241
Fax
576-3014
Clerk of Superior Court
576-5631
Fax
576– 5648
Camden County Bd Of Commissioners
576-5601
Fax:
576-5647
Camden County Bd of Education
729-5687
Office Hours
Monday-Friday 8:00 a.m.— 5:00 p.m.
The duties and responsibilities of this office are many and varied, but our main function is to serve you, the citizens of our community. This brochure has been furnished to help answer some of your questions regarding county taxes. Please feel free to contact this office if you have any questions on the information addressed in this brochure, or any problems receiving efficient and personal service from our office.
Brenda Wainright
Camden CountyTax Commissioner
