Tax Commissioner's Office
Tax Commissioner's Office
Contact: Greg Baker - Tax Commissioner
Tax Commissioner Greg Baker
8700 Hospital Drive - Douglas County Courthouse
Douglasville, Georgia 30134
- Fax: 770.920.7403
UPCOMING TAX SALE: TUESDAY, APRIL 4, 2017
Available properties list will be available on March 6th.
The Douglas County Tax Commissioner's Office is located on the second (main) floor of the Douglas County Courthouse, 8700 Hospital Drive. CLICK HERE for a map to the Douglas County Courthouse.
The Tax Commissioner's Office is open 8 a.m. - 5 p.m. Monday - Friday, and closed on County holidays. CLICK HERE for a list of County holidays.
The Tax Commissioner's Office is established by the Georgia Constitution, and is responsible for every phase of collecting and disbursing ad valorem property taxes, including real property (land), personal property (furniture, fixtures, machinery, equipment, inventory used in business; aircraft, boats/motors owned by individuals), heavy duty equipment, manufactured/mobile homes and public utilities. The Office processes homestead exemptions, prepares the annual tax digest, and conducts tax sales. The Douglas County Tax Commissioner collects taxes on behalf of Douglas County, the City of Douglasville, and the Douglas County portion of the cities of Austell and Villa Rica.
Real and Personal Property Taxes
Tax bills are mailed in the early autumn of each year to the owner of record of the property as of January 1st. Payments are due 60 days after the mailing of the notices (the due date is published on the notice).
Earlier in the year, property owners will receive a property assessment notice revealing the value of the property as determined by the Douglas County Appraisal Department/Board of Assessors. On that form will be an estimated tax payment for the year. This is only an estimate. The actual amount of taxes due will be determined after each governing body (Douglas County Board of Commissioners, Douglas County Board of Education, City of Douglasville Mayor and Council, City of Villa Mayor and Council, and City of Austell Mayor and Council) sets its property tax millage rate.
If a property changes ownership during the year, it is the responsibility of the buyer and seller to work out who pays any owed taxes. The Tax Commissioner is not responsible for determining a property owner's payment obligation; this is usually done at the time of the property closing.
Property Tax Exemptions
Property owners may apply for exemptions year-round. However, applications must be made by April 1st to receive the exemption for that tax year as long as the qualification age and ownership were reached as of January 1st of the taxable year. Failure to submit the application on or before April 1st forfeits the right to exemptions for that tax year. All exemptions are automatically renewed each year unless there is a change of ownership of the property or the property owner no longer meets the eligibility requirements. Refinancing a home does not require a new application for exemptions unless a name change on the property occurs and the prior homestead qualifier is removed from the deed.
Regular Homestead Exemption, Freeze Exemption and Homeowners Tax Relief Grant
Special Qualification Exemptions
- Regular Homestead Exemption
The Regular Homestead Exemption is a reduction of $2,000 off the assessed value for School taxes, and $6,000 for County taxes.
- The Regular Homestead Exemption applies only to the house owned and occupied by the taxpayer as his/her legal residence as of January 1st.
- Only one Regular Homestead Exemption is allowed per immediate family group (husband and wife, husband and husband, wife and wife)
- Mobile home owners must own the land and home to qualify.
- State of Georgia law requires that all owned or leased vehicles must be registered in the County where the owner claims the Regular Homestead Exemption. Persons registering vehicles or claiming the Regular Homestead Exemption in another State or County are not entitled to the Regular Homestead Exemption in Douglas County.
- Persons applying for a Regular Homestead Exemption must have a Georgia's Driver's License or State of Georgia-issued ID.
- Regular Homestead Exemptions may be applied for via mail or in person.
- CLICK HERE for the Regular Homestead Application Form (download, print out, fill in all blanks, mail to or bring into the Tax Commissioner's Office).
- To apply in person in the office, please bring with you a copy of your current motor vehicle registration showing that your name and mailing address are the same as the property address for which you are filing. If you do not have a vehicle in your name, bring copies of two utility bills in your name with the site address and mailing address that is the same as the property for which homestead is requested. Please bring with you a valid Georgia's Driver's License or State of Georgia-issued ID.
- Freeze Exemption (applies to County tax portion only)
This freezes the taxable value of your property, but it only applies to the County portion of your property taxes. As the fair market value increases on your property, the exemption increases the same amount and offsets inflationary value increases. The frozen value (for tax purposes only) stays in place until the property is sold or a new deed is filed on the property. The Freeze Exemption does not apply to improvements. Home improvements increase your taxable value. No application is necessary for the Freeze Exemption.
All applications for Special Qualification Exemptions must be made in person in the Tax Commissioner's Office due to the documentation that is required. All applicants must bring with them a copy of their current motor vehicle registration showing that their name and mailing address is the same as the property for which they are applying for an exemption. If you do not have a vehicle in your name, you must bring copies of two utility bills showing the name and mailing address on the bill is the same as that of the property for which an exemption is being requested. Applicants must also bring a valid Georgia Driver's License or State of Georgia-issued ID, as well as any documentation listed below.
- 62-Year-Old: All School
Property owners age 62 years and older as of January 1st can apply for a reduction of 100% of assessed taxes for schools. Qualifying individuals must specifically apply for this exemption after reaching the age of 62.
- 65-Year-Old with Annual Income Less than $10,000
This exemption allows a reduction of up to $8,000 for County tax. Requirements include proof of age and proof that the previous year's net income did not exceed $10,000 per immediate family group (husband and wife, husband and husband, wife and wife). Social Security benefits and retirement pensions do not count towards the $10,000 income limit (with some qualifications). Bring in to the office current income amounts as well as Social Security numbers of all spouses.
- 65-Year-Old with 10 Acres of Land
This exemption allows a reduction of 100% of the assessed value of a home and up to 10 contiguous acres of land and $4,000 on balance of value. Bring in to the office current income amounts as well as Social Security numbers of all spouses.
- Disabled Person
This exemption is a reduction of up to half the assessed value for school tax. Documentation to bring in for this exemption is two documents from doctors and/or from the Social Security Administration. This documentation must state the severity of the disability, that the disability is likely to be permanent, and the taxpayer is unable to be gainfully employed.
- Disabled Veteran
This exemption provides a reduction of up to $73,768 of the assessed value for County and school tax. Requirements include a letter from the Veterans Administration stating 100% service-connected disability or less than 100% service-connected disability but 100% compensated. There are also available veteran exemptions for the un-remarried surviving spouse or minor child of the veteran who continues to occupy the home as the primary residence. The VA letter must be provided when the application is filed.
- Un-remarried Surviving Spouse of a Member of the Armed Forces Killed in Action
This exemption is granted up to $50,000 Homestead Exemption for State, County, municipal and school purposes. The surviving spouse will continue to be eligible for the exemption as long as they do not remarry. Documentation is required from the Secretary of Defense proving spousal benefits.
- Un-remarried Surviving Spouse of a Firefighter or Peace officer Killed in Action
This exemption is 100% of all ad valorem taxes. Documentation is required.
- City of Douglasville and City of Villa Rica 65-Year-Old Residents
The cities of Douglasville and Villa Rica have separate exemptions for senior property owners with property inside the corporate limits. These exemptions change over time. Please check with the Tax Commissioner's staff for any current exemptions.
- Each manufactured/mobile home must display a current location decal, acquired through the Tax Commissioner's Office, on or before April 1st of each year.
- Any person who owns and resides in a manufactured/mobile home on their property can apply for the Regular Homestead Exemption. If the homeowner does not own the land on which the home is located, then the home is treated as personal property and is billed January 1st with the taxes due April 1st. The manufactured/mobile home must display a decal reflecting that current property taxes have been paid. The Appraisal Department/Board of Assessors will inspect all homes for the decal after April 1st. Violations may result in citation and fines.
- Manufactured/Mobile homes moved into the County must have a current decal reflecting that taxes are up to day. Title or other ownership proof must be registered with the Tax Commissioner's office within 30 days of the home's location within Douglas County.
Property Tax Returns
- Property Tax Returns are accepted by the Board of Assessors between January 1 and April 1 of each year. A Property Tax Return is a listing of property owned by the taxpayer the taxpayer's declaration of the value of the property. A Property Tax Return is a pro-active effort by the property owner/taxpayer to declare the value and the Board of Assessors is required to take the Property Tax Return value into consideration as it sets the property value.
- CLICK HERE to download the Property Tax Return Form (download, print out, fill in all blanks, mail to or bring into the Tax Commissioner's Office).
Per O.C.G.A. 48-5-7.5, timber can be assessed a tax if harvested or sold. The tax is assessed at 100% of its fair market value. This tax is billed and paid to the county in which the timber was grown and harvested or sold. There are three types of sales; lump sum sales, unit price quarterly report, and owners harvest. After any one of the three sales are completed either the purchaser or the seller must report the sale via the Georgia Department of Revenue PT-283T form. If the seller or purchaser fails to timely make a report of the sale or harvest they will pay a fine of 50% of the tax due, but if the PT-283T is filed within 12 months after the due date of the tax the amount of the penalty will be 1% per month or part of a month that the report is late. CLICK HERE for Form PT-283T, Report of Timber Sale or Harvest.