The information in this web site is intended to aid you in understanding your rights
and responsibilities relating to property tax in Coweta County. A small web page
cannot cover the many and complex tax laws in Georgia. If you have questions or
need clarification, please call the office at 770.254.2670. My staff and I are here
to help you.
Purpose of this Site
The purpose of this site is to answer questions and provide general
information to the public on taxation in Coweta 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. The site address
is:
http://www.legis.state.ga.us/cgi-bin/gl_codes_detail.pl?code=1-1-1
The Coweta County Tax Commissioner's Office should be contacted for more information
on inquiries about billing and collection of property taxes, and the Coweta County
Board of Tax Assessor's Office should be contacted for more information on ownership
and property values. The phone number for the Tax Assessor’s Office is 770-254-2680.
FREQUENTLY ASKED QUESTIONS
Where are you located and what are your office
hours and phone numbers?
The Tax Commissioner’s Offices (both Property Tax and Tag Offices) are
located on the first floor of the County Administration Building located on the
corner of East Broad and Perry Streets. The street address is 22 East Broad Street.
Our mailing address is P.O. Box 195, Newnan, Ga. 30264
Office hours are 8:00 – 5:00, Monday – Friday (except for the 3rd Wednesday in each
month when the offices open at 8:30).
Property Tax Office – 770-254-2670
Tag Office - 770-254-2631
Fax – 770-254-2634 (Tax & Tag)
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What is property taxation?
Property tax is an ad valorem tax, which means according to value. Ad valorem tax,
the tax collected by the tax commissioner, is based on the value of the taxable
property in the county.
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What property is taxed?
All real estate and personal property are taxable unless law has exempted the property.
(O.C.G.A.
48-5-3) Real property is land and generally anything that is erected, growing
or affixed to the land; personal property is everything that can be owned that is
not real estate. Personal property typically consists of inventory and fixtures
used in conducting business, boats, aircraft, farm machinery, motor vehicles and
mobile homes. Your household property is not normally taxable.
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Who decides how much my property is worth for
tax purposes?
The Board of Assessors and their staff have the responsibility of determining the
value of property in Coweta County. Each year between January 1 and April 1 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 for real estate are filed in the Tax Commissioner's office and returns for personal
property 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 Boards'
value will be mailed to you.
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What if I disagree with the Tax Assessors' value?
Taxpayers may challenge an assessment by Coweta County Board of Tax Assessors by
appealing to Coweta County Board of Equalization or to an arbitrator(s) within
45 days from the date of the assessment notice. Once the county board of equalization
or the arbitrator(s) has rendered a decision, the taxpayer may continue their appeal
to the superior court by mailing or filing with Coweta County Board of Tax Assessors
a written notice wishing to continue the appeal.
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What is the difference between fair market
value and assessed value?
Assessed value is defined as being 40% of the fair market value. Property in Georgia
is taxed on the assessed value.
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What is a millage rate?
The tax rate, or millage rate, is set annually by the Coweta County Commissioners
and the Coweta County Board of Education. A tax rate of one mill represents a tax
liability of one dollar per $1,000 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.
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How is my tax bill calculated?
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 many apply from
the assessed value; thus generating a net assessed (taxable) value. Next you multiply
the net assessed value by the millage rate.
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What is the HTRC credit on my tax bill?
The HTRC (Homeowner's Tax Relief Credit) shown on your tax bill is the result of
the homeowner's tax relief enacted by the Governor and the General Assembly of the
State of Georgia in 1999. This credit only applies to homesteaded property. This
act became more commonly know as the Homeowner's Tax Relief Credit (HTRC) act. In 2007 the HTRG credit saved homeowners in Coweta County over $5.7 million dollars in State, County and School Taxes.
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When is my tax bill due?
Taxes for real estate and business personal property are normally due in Coweta
County by December 1 of each year. Mobile/modular homes are due May 1 of each year
and motor vehicles are due based on the owners' birthday. When mailing in payments; United States Postal Service postmarks are accepted (not metered postmarks).
After the due date, for real estate and business personal property, interest at
the rate of 1% per month is charged. Additionally, a penalty of 10% will apply to
all taxes that are not paid within 90 days of the deadline, however, homesteaded
property with a tax liability of less than $500 does not receive the 90-day penalty. If delinquent, payment must include any interest and/or penalty due at the time of payment.
If the property taxes remain unpaid, the tax commissioner has the right and responsibility
to levy on the property for non-payment. Of course we consider this a last resort
for tax collection and other collection methods are preferred.
The Tax Commissioner’s Office also collects city taxes for Senoia, Grantville, Moreland, Haralson and Sharpsburg.
Tax bills are mailed to the January 1st owner as required by Georgia law. Responsibility regarding payment of the tax bill when it becomes due is determined at closing. First year property owners may not receive a tax bill on their property. Failure to receive a tax bill in the mail will not relieve late penalties if paid after the due date.
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Is there anyway to reduce my tax bill?
Yes. There are several exemptions and special assessment programs available that
may apply to your property. The most common are the homestead exemption for real
estate and for business personal property there is the freeport exemption. Contact
the Coweta County Tax Assessor’s Office for details of the available exemptions.
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What is and how do I file for homestead exemption?
Homestead exemption is the system developed by the State of Georgia that exempts from taxation a specified amount of assessed value of your home. To apply for homestead exemption bring a copy of your warranty deed to the Tax Commissioner’s Office between January 1 and March 1. To qualify you must both own and occupy your home as of January 1. Once you have qualified for the regular homestead exemption or one of the senior exemptions and remain in the same house you do not need to reapply. However, if you move, you are required to reapply for the exemption for the new location. Applications for homestead exemption may now be submitted any time during the year but must be received before March 1 of the taxable year to qualify for the exemption that year. If received after March 1, the Tax Assessor will activate the exemption the following year.
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Where do I get a copy of my warranty deed?
After closing on your home and all legal papers are filed and recorded, you should
have received your warranty deed from the closing attorney. After recording you
may also obtain a copy of the warranty deed from the Clerk of Superior Court’s Office
located in the Coweta County Justice Center at 72 Greenville Street in Newnan.
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Do I pay taxes on my mobile/modular home?
Yes. Mobile/modular homes are considered personal property and are taxable in the
State of Georgia. Tax must be paid annually with a due date of May 1. The owner
of any mobile/modular home located in Coweta County must file a return and obtain
a location permit. In order to obtain this permit the mobile home tax for the current
year must be paid in full.
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Where do property tax dollars go?
- To support administration of county government and the public school system;
- To build and repair public buildings and bridges;
- To pay expenses of courts, county jail and law enforcement;
- To build and maintain county roads;
- To provide for fire protection;
- To provide for public health and sanitation;
This is an abbreviated list please see Ga. Code for a complete list. (O.C.G.A.
48-5-220)
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