Frequently Asked Questions
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. The most common are the homestead exemption for real estate. Contact the Rabun County Tax Assessor's Office for details of the available special assessment programs and homestead exemptions.
What if I disagree with the Tax Assessors' value?
Taxpayers may challenge an assessment by County Board of Tax Assessors by appealing to County Board of Equalization or to an arbitrator(s) within 45 days from the date of the assessment notice. Once the county 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 County Board of Tax Assessors a written notice wishing to continue the appeal.
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.
Who decides how much my property is worth for tax purposes?
The Board of Assessors has the responsibility of determining the value of property in Rabun 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.
How can I obtain a disabled/handicap placard?
To obtain a Disabled Person's Placard, a licensed practicioner or physician must complete section four of the Disabled Person's Parking Affidavit, Form MV-9D. Once the form is completed by both you and your physician and notarized.
How do I obtain a Georgia motor vehicle title?
An owner has seven (7) calendar days from the purchase or transfer date or the date they establish residency in Georgia to title and register their vehicle. If you fail to register during the seven (7) calendar day period, you will be subject to fines if stopped by law enforcement. Click HERE to see the Georgia Department of Revenue's list of what vehicles do and do not require titles.
Complete and print Form MV-1, a Title Application for the State of Georgia. All owners on the title must sign this application and must have a valid Georgia Driver’s License or Georgia Identification Card. To authorize an alternate person to sign on your behalf, complete and print Form T-8. Form T-8 must be notarized and the original form must be submitted.
Once your vehicle is registered in Georgia, each year your tag renewal notice will normally arrive in the mail well before your vehicle’s tag renewal deadline – which is the registered vehicle owner’s birthday. For more information about tag renewals in Georgia click here.
When your vehicle requires a Georgia title, you will be unable to register your vehicle and obtain a Georgia license plate (tag) or to transfer an existing Georgia license plate to the vehicle without a Georgia title already issued in your name or without applying for a title at the time of registration.
How do I renew my registration?
- Beginning in October, Rabun County residents can renew online at https://mvd.dor.ga.gov/tags/index.aspx. If the address on your Renewal Notice is not correct, then do not renew online.
- By mail, by making check payable to Rabun County Tax Commissioner. Payments may be mailed to:
Office of the Tax Commissioner
19 Jo Dotson Circle, Suite 101
Clayton, GA 30525
- In person, by visiting our office at the address above. When paying in person, payment methods include MasterCard, Visa and Discover. We also accept money orders, traveler's checks, cash and checks with a preprinted name and Georgia address. No starter or counter checks are accepted.
New Title Law - House Bill 386
View frequently asked questions about the new motor vehicle title law passed, effective March 1, 2013, HERE.
What type of special license plates are there and how can I get one?
Click HERE to see the plate samples available through the Georgia Department of Revenue. You can fill out an application for a special interest license plate HERE.
When is my tax bill due?
Generally, Rabun County property taxes are due by December 20th. When mailing in tax payments a United States Postal Service postmark will be accepted (not metered post marks). Tax bills are mailed to the homeowner, never to the mortgage company. You must forward your bill to your mortgage company if necessary.
After the due date, interest and penalites will apply. If the property taxes remain unpaid, the Tax Commissioner has the right and responsibility to levy on the property for non-payment.
Do I pay taxes on my mobile/modular home?
Yes. Mobile/modular 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/modular home located in Rabun 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 Tax Commissioner for tax bill calculation. To calculate a tax bill, you must first deduct any exemptions that may apply from the assessed value; thus generating a net assessed (taxable) value. Next you multiply the net assessed value by the millage rate.
What is a millage rate?
The tax rate, or millage rate, is set annually by the Rabun County Board of Commissioners the Rabun County Board of Education. A tax rate of one mill represents a tax liability of one dollar per $1,000 of assessed value. Each governing authority estimates their total revenue from other sources. This figure is subtractedfrom their overall budgetary needs, and then a millage rate is set that will generate the necessary revenues to fulfill budgetary requirements.
What is and how do I file for homestead exemption?
Homestead exemption is the system developed by the State of Georgia that exempts from taxation a specified amount of assessed value of your home. You may apply for homestead exemption in the Tax Assessor's office. To qualify you must both own and occupy your home as of January 1. Once you have qualified for homestead exemption and remain in the same house you do not need to reapply. However, if you move, you are required to reapply for the exemption for the new location. Application for homestead exemption may be submitted any time during the year but must be received before April 1 of the taxable year to qualify for the exemption that year. If received after April 1, the Tax Assessor will activate the exemption the following year. When the homeowner reaches the age of 62 years old, they may apply for an additional homestead exemption.
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 the HTRG credit?
The HTRG (Homeowner's Tax Relief Grant) credit is the result of the homeowner's tax relief enacted by the Governor and the General Assembly of the State of Georgia in 1999. The grant, appropriated by the General Assembly and the Governor for the last several years to counties, cities and schools, had given tax relief to homeowners in the form of a credit on their tax bills. For the 2009 tax year, the Governor and General Assembly did not fund the Homeowners Tax Relief Grant. Therefore, there will not be a credit for this grant on 2009 tax bills on properties with homestead exemption.
View/Pay Your Taxes
Can I pay multiple bills in one transaction?
Yes, multiple tax bills can be selected for payment and paid in one transaction by utilizing the web site shopping cart feature.
What payment types are allowed for online payments?
American Express, Discover, MasterCard, and VISA credit card payments are accepted online. A 2.2% plus $.30 convenience fee is charged to the total payment amount. Please note that a PayPal account is NOT required to pay by credit card,
Will I receive payment confirmation?
Yes, upon payment, you will view and can print the confirmation screen. If you provide an email address during your payment submission, a payment confirmation email will also be sent by PayPal.