140 Henry Parkway
McDonough, GA 30253 Tel: (770) 288-8180 Fax: (770) 288-8190
164 Burke Street
Stockbridge, GA 30281 Tel: (770) 288-8180 Fax: (770) 288-8189
The ad valorem tax means that it
is a tax based on value. The fair market value is established
each year by the Tax Assessors. The value is based on what
is on the property as of January 1 and ownership is established
by who owns it January 1.
Several boards or offices are involved in this process:
The Tax Commissioner’s office is responsible for
the billing and collection of property taxes and processing
the exemptions. This office is responsible for disbursing
the tax money to the governing authorities (ie, state, county,
school, cities, water authority, hospital).
of Assessors are responsible for the appraisal, assessment
and the equalization of all assessments in Henry County.
They notify taxpayers when changes are made to the value
of their property, they receive and review all appeals filed;
they insure that the appeal process proceeds properly; and
they approve all exemptions claimed by the taxpayer.
of Commissioners and the Board
of Education establishes the budget for their entities
each year and levies the mill rate necessary to fund the
portion of the budget to be paid for by ad valorem taxes.
of Revenue for the state does checks and balances of
the county digest to ensure taxpayers are being assessed
equally and at fair market value.
Tax Returns & Assessment Appeals
Taxpayers are required to file a
tax return between January 1 – April 1 for all properties
they purchased during the previous year. This assures the
property owner that they will get the assessment and tax bills
in a timely manner and at the correct address. This is done
in the Tax Assessor’s Office. Tax returns on personal
property are filed with the Board of Assessors.
A tax return is not required unless
assessed changes are made to the property that would increase
or decrease the value of the property. If the owner thinks
the value is too high for their property, the property owner
may declare a value and this would start the appeal process.
The Board of Assessors would then mail an assessment notice
in the spring either accepting the revised value or leaving
the value the same; the property owner would then have 45
days to appeal their assessment.