To see a review of exemptions and to better understand your rights as a property owner, click Taxpayer Bill of Rights.
Our office bills, collects, and distributes ad valorem property taxes for:
- Real (residential, commercial, and industrial)
- Personal property (boats, planes, equipment, and inventory)
- Heavy duty equipment
- Mobile homes
- Public utilities
We calculate the amount due for property tax statements based on the assessed property value, as determined by the Tax Assessors, less exemptions and the millage rate, as set by the Board of Commissioners and school boards, less any credits such as the sales tax and insurance credits plus other fees as applicable. In addition, our office is responsible for preparing the tax digest for submission to the state each year. For further information regarding the roles each department plays within the property tax cycle, please see Property Tax Cycle. All revenue collected is distributed to the state of Georgia, Hall County general fund, and Board of Education.
Easy reference of important dates within the property tax cycle.
Calculating Tax | Millage Rates
Property tax is the primary source of revenue for local governments. Property tax is an ad valorem tax. Ad valorem means “according to value.”
The Board of Commissioners is responsible for setting the county budget using needs and requirements of the various departments and elected offices. After setting the budget, they determine the millage rate which must be sufficient to cover the portion of the county budget that is funded by property tax.
Real and personal property tax statements are mailed September 15 and are due November 15 every year. Real property consists of land as well as anything erected, growing or affixed to the land. Personal property includes furniture and fixtures, machinery and equipment and inventory in a business. For individuals, personal property includes boats and motors as well as aircrafts. The Tax Commissioner is responsible for billing the property owner of record as of January 1 for each tax year.
Mobile home statements are mailed by February 1 of each year and are due by April 1. Homesteaded mobile homes are billed with real & personal property September 15 of the tax year and due November 15th.
Tax Sale | Delinquent Tax
All tax remaining unpaid after the due date is delinquent and subject to interest and penalties as mandated by state law. After notifications and advertising delinquent taxes, a tax sale will be conducted where properties are auctioned off to the highest bidder. Tax sales are held the 1st Tuesday of the month. See Tax Sales for more information.
The overage amount, known as ‘excess funds,’ from the tax sale of a property in which the final bid is greater than the amount due for taxes and fees, is held in escrow by the Tax Commissioner’s Office. Funds are payable to interest holders in the order of priority as it existed on the date of the sale.