Attention: The following
changes are new for Tax Year 2011
The Tax Assessors Office is
responsible for the preparation of the annual real and personal
property tax digest in compliance with the taxation laws of the
state.
In order to meet State Mandated
Digest Requirements, the Tax Assessors Office must review annually
all property.
The following information is furnished by the Clayton County
Board of Tax Assessors and is not intended to be a statement of
law. It is solely for the purpose of assisting Clayton County
property owners. The Board of Tax Assessors, an independent body
appointed by the Board of Commissioners, is responsible for placing
a fair and equalized value on all taxable property.
The Board of Commissioners sets the
millage rate. The billing and collection of taxes is the
responsibility of the Tax Commissioner.
January 1 of each year is the assessment date in Georgia.
Accordingly, all property must be valued for ad valorem taxes based
on its condition and use as of January 1.
Returns must be filed with the Tax Commissioners Office between
January 1 and April 1 each year.
Returns must be filed if :
- you purchased property during the previous year;
- you made any changes during the previous year that would affect
the value of your property such as building or demolishing a house,
remodeling, adding pools and decks, etc.;
- you wish to split or combine parcels; and/or
- you wish the Tax Assessors' to review the assessed value of
your property.
If you acquired property by transfer during the previous year
and no subdivision or improvements to the property have been made
during the year of transfer, you are not required to file a
property tax return if a properly completed PT-61 Real Estate
Transfer Tax Form was filed with the Clerk of Superior Court and the
tax is paid.
Applications for Homestead, School Tax and Disability Exemption
must be filed between January 1 and April 1 with the Tax Commissioners
Office. Questions concerning these matters should be directed
to the Tax Commissioners Office at (770) 477-3311.
You may file Real Property Returns at the
Tax Commissioners Office at 121 S. McDonough Street,
Courthouse Annex 3, Second Floor, Jonesboro, Georgia
30236.
In addition to the Real Property Return, the following Reporting
Forms must be submitted to the Board of Tax Assessors' Office
between January 1 and April 1, each year for the identification of
all such assets:
If you are a manufacturer or distributor with inventory held in
Clayton County, you may be eligible for Freeport exemption. To
determine if you qualify and to obtain an exemption application,
please contact the Personal Property Division of the Board of Tax
Assessors' at (770) 477-3285. In accordance with State law,
Freeport applications must be timely filed including completed
schedules. Applications must be filed by April 1 to be considered
for full exemption. Applications received after April 1 and by June
1 may be eligible for exemption at a significantly reduced
percentage. Failure to file the application with completed
schedules by June 1 shall constitute a waiver of the entire
exemption for the year.
Personal Property Reporting Forms and
Applications for Freeport Exemption may be
filed at the Tax Assessors, P.K. Dixon Annex 2, Second
Floor, 121 S. McDonough Street, Jonesboro, GA 30236.
The Board of Tax Assessors' is responsible for handling the
following applications:
- Property Tax Exemption;
- Inventory Freeport Exemption;
- Conservation Use.
IMPORTANT NOTICE!
Metered mail will not be accepted as proof of timely filing. Only
returns and applications with United States Postal Service
postmarks of April 1 or prior, or hand-delivered documents that are
stamped "received" by Tax Assessors' Office staff, will be
considered as timely filed. Properties not timely returned are
subject to a 10% penalty.