The purpose of the site is to answer question and provide general information to the public on taxation in Rabun County, Georgia. This site does not necessarily cover every aspect of property taxation and should not be relied upon as a legal source of information. Please refer to the specified code sections for specific limitations. The Department of Revenue sponsors a web site where the non-annotated version of the Official Code of Georgia can be viewed. To view this site, click HERE.
FAQs
Q: If I did not receive a tax bill, do I have to pay taxes?
Q: Why do I have to pay penalty and interest if I did not receive a tax statement?
Q: When do taxes become delinquent?
Q: How many years of delinquent taxes do you have to have before a levy can be filed?
Q: Do I have to pay delinquent taxes if I did not own the property in the years that are delinquent?
Q: What is the difference between fair market value and assessed value?
Q: Who do I talk to about appraised value?
Q: Who sets the tax rate?
Q: What is a millage rate?
Q: How is my tax bill calculated?
Q: Is there any way to reduce my tax bill?
Q: If I did not receive a tax bill, do I have to pay taxes?
A. Yes, all taxpayers are required to pay taxes on or before the due date. It is the responsibility of the taxpayer to assure that a current and correct mailing address is given to the Tax Assessors' office or the Tax Commissioners office.
Q: Why do I have to pay penalty and interest if I did not receive a tax statement?
A. Georgia law requires the Tax Commissioner to collect interest and penalty on all taxes not paid by the due date.
Q: When do taxes become delinquent?
A. The normal due date is October 20th — December 20th. Therefore, the delinquent date would be December 2l.
Q: How many years of delinquent taxes do you have to have before a levy can be filed?
A. A levy can be filed at any time after the due date upon proper notice to the taxpayer of such levy. (Failure to accept or receive said notice does not alter the levy proceedings in any way.)
Q: Do I have to pay delinquent taxes if I did not own the property in the years that are delinquent?
A. Yes, the taxes follow the property and the property owner must satisfy the tax liability, whether the taxes were incurred prior to current ownership. Never purchase property before having a title opinion from a reputable source.
Q: What is the difference between fair market value and assessed value?
A. Assessed value is defined as being 40% of the fair market value. Property in Georgia is taxed on the assessed value.
Q: Who do I talk to about appraised value?
A. The county board of Tax Assessors places value on all property. Each year between January 1 and April lst every property owner has the ability to declare a proposed value for their property. (O.C.G.A. 48-5-9) These values are declared in the manner of "filing a return". Returns are filed with the Board of Assessors. The Board of Assessors will review your proposed value and if they disagree, an assessment notice with the Board's value will be mailed to you. Their phone number is 706-782- 5068.
Q: Who sets the tax rate?
A. The state portion of the taxes is set by statute and does not change from year to year. The county governing authority sets the county portion of the taxes, and the school board is responsible for the school portion. Both county and school taxes may vary from year to year as new rates are set.
Q: What is a millage rate?
A. The tax rate or millage rate is set annually by the Rabun County Commissioners and the Rabun County Board of Education. A tax rate of one mill represents a tax liability of one dollar per $1000 of assessed value. Each governing authority estimates their total revenue from other sources. This figure is subtracted from their overall budgetary needs, and then a millage rate is set that will generate the necessary revenues to fulfill budgetary requirements.
Q: How is my tax bill calculated?
A. Once the property owner and the Board of Assessors have come to terms with an appropriate value, this value is provided to the Tax Commissioner for tax bill calculation. To calculate a tax bill, you must first deduct any exemptions that may apply from the assessed value; thus generating net assessed (taxable) value. Next, you multiply the net assessed value by the millage rate.
Q: Is there any way to reduce my tax bill?
A. Yes. There are several exemptions and special assessment programs available that may apply to your property. Contact the Tax Assessors office about these exemptions and assessment programs.
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