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General Information

Ad valorem tax, more commonly known as property tax, is a large source of revenue for governments in Georgia. The basis for ad valorem tax is the fair market value of the property. The tax is levied on the assessed value of the property which, by law, is established at 40% of the fair market value. The amount of tax is determined by the tax rate (millage rate) levied by various entities.

The following entities are involved in the ad valorem tax process:

The County Board of Tax Assessors
  • Appointed by the Gilmer County Board of County Commissioners
  • Responsible for determining taxability, value and equalization of all assessments within the county
  • Designated by the County Tax Commissioner to receive tax returns
  • Gives annual notice to the taxpayer of the current assessment of taxable real property and when any corrections or changes, including valuation increases or decreases, or equalizations have been made by the board to Personal Property tax returns, the Board shall give written notice to the taxpayer of any such changes made in such taxpayer's returns
  • Receive and review all appeals filed and insures the appeal process proceeds properly
  • Approves all exemptions and specialized assessment programs applied for by the taxpayer
The Board of County Commissioners
  • Elected by registered voters in Gilmer County
  • Establishes the budget for county government operations
  • Levies the tax rate (millage rate) necessary to fund the portions of the budget to be paid for by ad valorem tax
The County Board of Education
  • Elected by registered voters in Gilmer County
  • Establishes the budget for school purposes and then recommends their tax rate (millage rate) which is levied by the county commissioners on behalf of the school board.
The County Board of Equalization
  • Appointed by the Grand Jury
  • Charged by law with hearing and adjudicating administrative appeals to property values and assessments made by the Gilmer County Board of Tax Assessors
The County Tax Commissioner
  • Elected by registered voters in Gilmer County
  • Responsible for receiving tax returns filed by taxpayers, receiving and processing applications for homestead exemptions. (This responsibility has been designated to the Gilmer County Board of Tax Assessors by the Gilmer County Tax Commissioner)
  • Serves as an agent of the State Revenue Commissioner for the registration of motor vehicles
  • Performs all functions related to billing, collecting, disbursing and accounting for ad valorem taxes collected
The State Revenue Commissioner
  • Exercises general oversight of the entire ad valorem tax process

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The time for filing returns is January 1 through April 1. These returns are filed with the Gilmer County Tax Assessor's Office as designated by the Gilmer County Tax Commissioner. The tax return is a listing of property owned by the taxpayer and the taxpayer's declaration of value of the property. Real Property

Real property consists of real estate and any improvements permanently affixed thereto, such as buildings. Property Tax Returns are required when you have made any change to your real estate. This would include adding or removing buildings, acreage changes, adding improvements such as pools, paving, etc.

If you do not agree with your previous years' value, you may also file a Property Tax Return to state your opinion of value. This will require the Board of Assessors to review your property and value. This will prompt an assessment notice that will give you an opportunity to appeal.

Personal Property

Personal property consists of:
1. All furniture, fixtures, machinery, equipment, inventory, etc., or any other personal property used in a business.
2. Aircraft and boats/motors owned by any individual or corporation.

Individuals, partnerships, corporations, etc. doing business or residing in Gilmer County must file a Personal Property Return each year by April 1 with the Personal Property section of the Tax Assessor's Office. A 10% penalty is assessed for failure to file and late filing of previously unreturned property.

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