Property Tax

Our Property Tax Division bills, collects and distributes ad valorem property taxes for real property, personal property (boats, planes, business property, etc.), heavy duty equipment, mobile homes and public utilities. In addition, this division also processes homestead exemptions and conducts tax sales. They are also responsible for preparing the tax digest each year.

Property Tax Brochure »

General Information

Ad valorem tax, more commonly known as property tax, is a large source of revenue for local governments in Georgia. The basis for ad valorem taxation is the fair market value (FMV) of the property which is established as of January 1st of each year. The tax is levied on the assessed value of the property which, by law, is established at 40% of FMV. The amount of tax is determined by the tax rate (mill rate) set by City Council, (1 mill is equal to $1 for each $1,000 of assessed value, or .001).

The County Tax Commissioner, an office established by Georgia’s Constitution and elected in all counties except one, is the official responsible for tax returns filed by taxpayers or designates the County Board of Tax Assessors to receive all returns filed. The Tax Commissioner receives and processes applications for homestead exemption, serves as an agent for the State Revenue Commissioner for the registration of motor vehicles, and performs all functions related to billing, collecting, disbursing and accounting for ad valorem taxes in the county.

The County Board of Tax Assessors (BOA) is appointed for fixed terms by the governing authority in all counties. The Board is responsible for determining taxability, value, and equalization of all assessments within the county. The Board notifies taxpayers with an annual notice of assessment. They receive and review all appeals filed, ensuring appeals are processed properly. The Board also approves or disapproves all exemptions.

The County Board of Equalization (BOE) is comprised of citizens of Muscogee County, appointed by the Grand Jury to hear appeals of property tax matters that include value, uniformity of assessment, taxability, denial of homestead exemptions, and denial of special assessments. The Clerk of Superior Court, as Administrator of the BOE, shall have oversight and supervision of the BOE and hearing officers.

The City Council, an elected body, establishes the budget for county government operations each year, then sets the mill/tax rate necessary to fund the city operations.

The County Board of Education, an elected body, establishes the annual budget for the school system and recommends the mill rate, which, with very few exceptions, must be set for the School Board by the City Council.

The State Revenue Commissioner exercises general oversight of the entire ad valorem tax process. Effective 2016, there are no longer ad valorem taxes levied by the state.

Tax Return

Taxpayers are required to file at least an initial tax return for taxable property (both real and personal property) owned on January 1st of the tax year. Muscogee County residents may file returns January 1st through April 1st with the BOA. The tax return is a listing of the property owned by the taxpayer and the taxpayer’s declaration of the value of the property as of January 1st.

All property owners have a legal responsibility to file a property tax return

Assessments and Appeals

The taxpayer is required to pay 100% of the prior year’s tax or 85% of the current year’s tax (whichever is less) by the due date indicated on the temporary tax bill.

Process:
The BOA is required annually to issue an Annual Notice of Assessment for taxable real and personal property. Upon receipt of this notice, the property owner desiring to appeal the assessment must do so within 45 days. The appeal may be based on taxability, value, uniformity, and /or the denial of an exemption. The written appeal is filed initially with the BOA. Georgia provides a uniform appeal form for use by property owners. The property owner must declare the chosen method of appeal:

Board of Equalization:
Upon receipt of the appeal from the tax assessor, a hearing date and time will be determined, and the BOE will mail a hearing notice to the taxpayer and their appointed agent as applicable. All requests for the Tax Assessor evidence, such as a list of witnesses, documents or other written evidence must be in writing, and submitted to the Tax Assessor office not less than 10 days prior to the hearing date. The BOE will listen to both parties and render a decision based on the preponderance of evidence presented in the hearing. Either party may appeal the BOE’s decision to Superior Court in writing within 30 days of being served the BOE’s decision.
For additional information contact the

Board of Equalization:
Email: BOE@columbusga.org
Website: https://muscogeeboe.columbusga.gov/forms

Hearing Officer:
The taxpayer may appeal to a hearing officer, who is a certified appraiser, when the issue of the appeal is the value of non-homestead real property, equal to or greater than $500,000. If the taxpayer is still dissatisfied, an appeal to Superior Court may be made.

Arbitration:
An arbitration appeal is filed with the BOA who must within 10 days notify the taxpayer of the receipt of the arbitration appeal in which the taxpayer must supply a certified appraisal and filing fees within 45 days. The BOA will have 45 days upon receiving the appraisal to accept or reject it. If the taxpayer’s appraisal is rejected the BOA must certify the appeal to the county Clerk of Superior Court for arbitration. The judge authorizes the arbitration and a hearing is scheduled in 30 days. The arbitrator will issue a decision at the conclusion of the hearing, which can be appealed in Superior Court.

For more information contact the Board of Tax Assessors:
Location: 3111 Citizens Way, 2nd Floor,
Columbus, GA 31906
Phone: 706.653.4398 Website: https://www.columbusga.gov/taxassessors/