Online Payments - Property Taxes
ATTENTION MURRAY COUNTY TAX COMMISSIONERS OFFICE
STATEWIDE COMPUTER SYSTEM CONVERSION -
WE WILL BE CLOSED BEGINNING AT 12:00 PM ON MAY 23 THROUGH THE MEMORIAL DAY WEEKEND. WE WILL REOPEN AT 10:00 AM ON TUESDAY, MAY 28
DUE TO THIS CONVERSION, ONLINE TAG RENEWALS WILL BE UNAVAILABLE DURING THIS TIME.
PLEASE MAKE ARRANGEMENTS TO RENEW YOUR TAG EARLY IF YOUR BIRTHDAY FALLS IN THIS TIME FRAME.
THANK YOU FOR YOUR UNDERSTANDING THAT THIS A STATEWIDE CONVERSION OF OUR COMPUTER SYSTEM.
Tags must be renewed on or before your birthday.
Personal Property & Mobile Home Taxes
Property taxes are due by December 1 each year. Mobile home taxes are due by April 1 each year. Personal property forms are due by April 1 each year.
Please note: If you no longer own the listed items, you must contact the Assessor's Office or you will be taxed on it. All mobile homes must be registered in the Assessor's Office. You must display your decal. If you do not do so, you can be summoned to Magistrate Court for failure to display.
Past Due Charges
Past due charges are added as follows:
Vehicle Trade-Ins & Purchases
If you trade in a vehicle, keep your old tag. As long as the tag and the vehicle are in the same name we can transfer that tag to your new vehicle. All vehicles from 1986 or newer require a Georgia title in order to register it. The State of Georgia offers a variety of tags.
If you purchased a vehicle out of state, you may be liable to pay sales tax to Georgia before we can apply for your title and issue a tag.
Canceling a Vehicle's Registration
If you cancel your insurance for any reason, please contact our office at (706) 517-1400 ext. 1 to cancel your registration. If you do not do this, you will receive a letter from the state with a $25 lapse fee. If you fail to comply and pay that fee you will get an additional fine of $65.
To cancel your registration, come to our office, located at 121 North Fourth Avenue, and show a form of ID.
Ad valorem tax, more commonly known as property tax, is a large source of revenue for local governments in Georgia. The basis for ad valorem taxation is the fair market value of the property, which is established as of January 1 of each year. The tax is levied on the assessed value of the property which, by law, is established at 40% of the fair market value unless otherwise specified by law through the Official Code of Georgia (O.C.G.A. 48-5-7). Fair market value, means “the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm’s length, bona fide sale.” (O.C.G.A. 48-5-311) The amount of tax is determined by the tax rate (mill rate) levied by various entities (one mill is equal to $1.00 for each $1,000 of assessed value, or .001).
(View the complete Official Code of Georgia here)
Several distinct entities are involved in the ad valorem tax process:
The State Revenue Commissioner is responsible for examining the tax digests of counties in Georgia in order to determine that property is assessed uniformly and equally between and within the counties (O.C.G.A. 48-5-340). In addition, the State levies ad valorem tax each year in an amount which cannot exceed one-fourth of one mill(.00025).
The County Board of Tax Assessors, appointed for fixed terms by the county commissioners, is responsible for the appraisal, assessment, and the equalization of all assessments within the county. They notify taxpayers when changes are made to the value of property, receive and review all appeals filed, and insure that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer.
The County Board of Equalization, appointed by the Grand Jury, is the body charged by law with hearing and adjudicating administrative appeals to property values and assessments made by the Board of Tax Assessors.
The Board of County Commissioners, an elected body, establishes the annual budget for county government operations and levies the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.
The County Board of Education, an elected body, establishes the annual budget for school purposes and adopts the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.
The County Tax Commissioner, an elected office established by the Constitution, is the official responsible for performing all functions related to billing, collecting, accounting for and disbursing ad valorem taxes collected in this county. The Tax Commissioner also serves as an agent of the State Revenue Commissioner for the registration of motor vehicles.
Disability Parking PermitsParking Placards
To obtain a Disabled Persons Parking Placard, obtain a Disabled Persons License Plate Affidavit (MV-9D form) and take it to a licensed practitioner for completion. The completed notarized form must then be returned to the tag office to receive your placard.
Murray County businesses may also apply for a Disabled Persons Parking Placard by submitting a copy of the company's Institutional License and a completed MV-9D form stating that the vehicle is exclusively used in the transport of disabled persons.
Motor Vehicle TaxesTaxes on motor vehicles are due on the owner's birthday. Vehicles owned by a business pay tax based on the first letter of the Business name. The tax is based 40% value of the vehicle. Taxes are due on a vehicle, even when it is not in use.
Vehicle RegistrationRequired Documentation
It is the vehicle owner’s responsibility to insure their vehicle is properly registered. The penalty for late registration is 10% of the tax ($5 minimum) and 25% of the tag fee. These penalties begin immediately following the due date. Before registering a vehicle, the following documentation is required:
Newly Purchased Vehicle Registration
Newly purchased vehicles must be registered within 30 days. If you sell a vehicle, you keep your tag. Tags can be transferred to new vehicles that are registered to the same first owner. Proof of title (bill of sale for 1985 and older) is required to purchase a tag or transfer a tag from a vehicle you no longer own. Beginning January 1, 2006, Georgia state sales tax must be paid on all vehicles purchased outside the State of Georgia prior to registration of the vehicle.
Vehicle Registration for New Georgia Residents
New residents in Georgia must register their vehicles within 30 days of establishing residency in Georgia. New Georgia residents must have the following documents in order to register a vehicle:
Business / Enterprise Registrations - Registrations in the name of a business, corporation, or organization are due at the end of the business owner's designated registration month. Business registrations are determined by month according to the first letter of the company name as shown on the registration application.
Insurance Requirements - Find out what qualifies as proof of insurance with our office.
Leased Vehicles - You must register during the 30-day period ending on the lessee's birthday, no more than 30 days prior to the lessee's birthday, and no later than the close of business on the lessee's birthday.
Name Changes - If you wish to have your name changed on your registration due to marriage or divorce, you must first apply for a new title. A name change requires that you appear in person with your original certificate of title and supporting certified legal documents (i.e., certified copy of the marriage certificate, divorce decree, etc.). In the case of divorce, the divorce decree must give the year and make of the vehicle. If a vehicle is financed, only the security lien holder can change the name on the title.
Vehicle Tag RenewalRenewal Requirements & Process
Tags expire and taxes are due on the birthday of the first owner shown. Renewals must be made on or before the birth date of the primary owner when owned by an individual, or the last day of the month for a business.
You should receive a bill 30 days prior to renewal. Failure to receive a bill in the mail does not relieve the penalty. If you do not receive a bill, call the Tag Office at (706) 517-1400 with your tag number and one will be mailed to you.
Vehicle tag renewals can be processed as follows:
Related ResourcesName Changes
If you wish to have your name changed on your registration due to marriage or divorce, you must first apply for a new title. A name change requires that you appear in person with your original certificate of title and supporting certified legal documents (i.e., certified copy of the marriage certificate, divorce decree, or other similar legal documents). In the case of divorce, the divorce decree must give the year and make of the vehicle. If a vehicle is financed, only the security lien holder can change the name on the title.
Business / Enterprise
Registrations in the name of a business, corporation, or organization are due at the end of the business owner's designated registration month. Business registrations are determined by month according to the first letter of the company name as shown on the registration application.
You must register during the 30-day period ending on the lessee's birthday, no more than 30 days prior to the lessee's birthday, and no later than the close of business on the lessee's birthday.
For additional information concerning tag renewals, please contact the tag office at (706) 517-1400 option 1.
Frequently Asked Questions
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Where do property tax dollars go?
Your property tax dollars help to:
This is an abbreviated list - please see the Official Code of Georgia for a complete list (O.C.G.A. 48-5-220).
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.
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.
Murray County, GA government offices are closed on the following holidays:
121 N. Fourth Ave.
P.O. Box 336
Chatsworth, GA 30705
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