Taxing Basics

Property taxes are charged against the owner of the property as of Jan. 1. Property tax returns are to be filed between Jan. 1  and April 1 with the county tax assessor's office.

The basis for property tax is the fair market value of the property, which is established on Jan. 1 of each year. The tax is levied on the assessment value, which by law is established at 40 percent of fair market value. The amount of tax is determined by the millage rate. (One mill of tax is equal to $1 per $1,000 of assessed value.)

All property owners of Stephens County must pay the Georgia millage (.05), the Stephens County millage (13.41) and the Stephens County School System millage (19.75). Residents within Toccoa city limits must also pay the Toccoa City millage (6.00).

Property taxes are charged against the owner of the property as of Jan.1. Property tax returns are to be filed between January1st and April1st with the county tax assessor's office.

Homestead, School, Disabled Veterans, and Conservation Use exemptions may be available.