Welcome to the Polk County Assessors Office Web Site
The Polk County Board of Tax Assessors meets on the first Wednesday of each month at 9:30AM at the Administration Building, 144 West Ave, Cedartown, GA 30125. Please call 770-749-2108 if you need to be placed on the agenda.
PUBLIC NOTICE
Homestead Exemption Notice
Property Owners who currently have the senior homestead exemptions that are based on income, MUST reapply each year between January 1 and April 1. If application is not filed timely, the exemption may be lost.
These exemptions are:
- S3 - Property Owners who are 62 or over on or before January 1, 2025, who live in the home, and have a total household net income of less than 10,000 excluding Social security benefits and pensions may qualify for this exemption. S3 exempts up to $10,000 assessed value from certain millage rates.
- L3 - Property Owners who are 70 or over on or before January 1, 2025, who live in the home, and have a total household net income of less than 10,000 may qualify for this exemption. L3 exempts up to $32,000 assessed value from certain millage rates.
Georgia Code 48-5-311 allows a county board of tax assessors to receive an additional 180 days to make a determination and
notify a taxpayer of appeal decision if certain conditions are met. This year, Polk County meets one of these conditions.
"The number of appeals exceeds 3% of the total number of parcels in the county." Polk county received appeals from 5.47%
of the total parcels for 2024.
Many have already been mailed notice of decision but others are still under review. Please be patient as we complete the process.
Field appraisers are currently doing onsite inspections throughout the county to update property photos and information.
Appraisers drive marked Polk county vehicles and have Polk County Picture Identification. Appraisers will not ask to go inside homes.
Appraisers will speak to resident at the door or leave a door hanger if no one is home.
If you have questions, please call our office at 770-749-2108.
Property Tax Returns will be accepted January 1 - April 1, 2025.
When are Property Tax Returns Due?
Property taxes are due on property that was owned on January 1 for the current tax year. The law provides that property tax returns are due to be
filed with the county tax receiver or the county tax commissioner between January 1 and April 1 (O.C.G.A. 48-5-18).
Residents of Georgia are required to file a return of their real property in the county where the real property is located. Residents of Georgia are required to file a return on personal property in the county where they have a legal residence, unless the personal property is used in connection with a business located elsewhere.
Boats that are kept in a county other than where the owner lives are returned where they are kept for at least 180 days or more out of the year.
Airplanes that are hangered in a county other than where the owner lives are returned to the county where they are hangered.
Nonresidents that have real or personal property located in Georgia are required to file a return for the property in the county where the property is located.
When to File a Return
No Requirement to File a Return Every Year If a taxpayer filed a property tax return or paid taxes on their property the year before and does not file a return on their property for the current tax year, then they are considered to have filed a return on the same property at the same valuation as the year before. And they are considered to have claimed the same homestead exemptions and personal property exemptions as they had in the previous year.
Real Estate Transfer Tax Form Considered Filing Return If a taxpayer acquires property in the previous tax year and a real estate transfer tax form was filed and the real estate transfer tax paid, then they are considered to have filed a property tax return on the same property at the same valuation as was transferred in the previous year. But if any improvements are made to the property after it is transferred, they should file a property tax return for the current tax year. And, if applicable, they must still file for homestead exemption and personal property exemption.
Please inspect your Assessment Notice and follow the guidelines on the notice if you wish to file an appeal. Be aware that you have 45 days to file an
appeal and please assert a value with your appeal.
Thank You
Polk County Board of Tax Assessors
Our office is open to the public from 9:00 AM until 5:00 PM, Monday through Friday.
The goal of the Polk County Assessors Office is to provide the people of Polk County with a web site that is easy to
use. You can search our site for a wealth of information on any property in Polk County.
The information contained herein reflects the values established in the "most current published" tax digest. *Please
note that the Assessors Office establishes values only. The Polk County Tax Commissioner should be contacted with tax bill related questions.
Created from parts of Floyd and Paulding counties, Polk County was named for President James K. Polk.
Cedartown carries the same name as a Creek Indian town previously found in the area. The name comes from the many Red Cedar
trees around the county.
Rockmart is at the end of a state-owned abandoned railroad line to Atlanta. Polk County has over a 15 mile paved section of the
Silver Comet Trail. The first section of the trail starts in Paulding County and heads west to Polk County. The second part of the trail
runs from Coot's Lake Road to historical Downtown Rockmart.  The
important part of the trail, located in Cedartown, is not paved and still has railroad tracks on the trail. This part of the Silver Comet Trail connects
Georgia to the Chief Ladiga Trail in Alabama.
Cedartown's Big Spring is the largest natural limestone spring in the South.
 Listed on the National Register of Historic Places is the
downtown district of Cedartown, an example of 1890s architecture. Also included is the Hawkes Children's Library, built in 1921. It is now a museum.
County Profile
Incorporated: December 20, 1851
Population: 38,127
Total Area: 311.2 Square miles
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