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1. Do I pay taxes on my mobile / manufactured home?

Yes. Mobile / manufactured 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 / manufactured home located in Murray 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.

2. 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 Office of the Tax Commissioner for tax bill calculation. To calculate a tax bill, you must first deduct any exemptions that may apply from the assessed value - this generates a net assessed (taxable) value. Then you multiply the net assessed value by the millage rate.

3. Is there any way to reduce my tax bill?

Yes, there are several exemptions and special assessment programs available that may apply to your property. To learn more, please contact the Office of Tax Commissioner at (706) 517-1400 ext. 1.

4. What if I disagree with the Tax Assessors' value?

Taxpayers may challenge an assessment by Murray County Board of Tax Assessors by appealing to Murray County Board of Equalization or to an arbitrator(s) within 45 days from the date of the assessment notice. Once the 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 Murray County Board of Tax Assessors a written notice wishing to continue the appeal.

5. What is a millage rate?

The tax rate, or millage rate, is set annually by the Murray County commissioner and the Murray County Board of Education. A tax rate of one mill represents a tax liability of $1 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.

6. 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.

7. 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.

8. 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.

9. When is my tax bill due?

Taxes for real estate and business personal property are normally due in Murray County on December 1 each year. Mobile / manufactured homes are due May 1 of each year, and motor vehicles are due based on the owner's birthday. After the December 1 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 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 prefer to use other collection methods.

10. Where do I get a copy of my warranty deed?

You can obtain a copy of your warranty deed from the Clerk of Superior Court. This office is located in the Murray County Courthouse at 114 N. Third Ave., just across the street from our office.

11. Where do property tax dollars go?

Your property tax dollars help to:

• Support administration of county government and the public school system
  
• Build and repair public buildings and bridges
  
• Pay expenses of courts, county jails, and law enforcement
  
• Build and maintain county roads
  
• Provide for fire protection
  
• Provide for public health and sanitation

This is an abbreviated list - please see the Official Georgia Code for a complete list (O.C.G.A. 48-5-220).

12. 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 Murray 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 assessor'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.

13. Will paying my taxes late affect my credit?

When taxes remain unpaid for more than 90 days after their due date, the taxes are subject to a tax fifa (lien) being recorded in the Office of the Clerk of Superior Court. These records are public so credit bureaus may access them and may use them to adversely affect your credit. The tax office does not deal with these credit bureaus and so has no control of how they use the information or how often they update their records.