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 (O.C.G.A. 48-5-7). Fair market value means "the amount knowledgeable a 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).
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 Meriwether County, GA Tax Assessor 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 accept and approve all Homestead Exemptions claimed by the Taxpayers of Meriwether County.
The Meriwether County, GA 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 Meriwether County, GA Commission 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 Meriwether County, GA 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 Meriwether County, GA 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. The Tax Commissioner does not set values or the millage rates.
Property tax bills are normally mailed out by October 1st of each year. Taxes are to be paid by December 20th of the same year.
If you have not received a tax bill by October 15th, please contact our office.
The Meriwether County, GA Board of Assessors’ appraisal staff determines your property values based on recent sales and market conditions. These values are based on the condition of the property as of January 1st of the tax year. The Board of Tax Assessors is required to issue a notice of assessment for taxable real and personal property which states the value of said property. These notices are generally mailed in the Spring of each year.
If the taxpayer is dissatisfied with the value placed on the property, the taxpayer has the right to appeal this value within 45 days of the date of the notice. The appeal may be based on taxability, value, uniformity, and/or the denial of an exemption. The written appeal must initially be filed with the Board of Tax Assessors and must state their chosen method of appeal.
Additional information on assessment appeals may be obtained from the Tax Assessors’ Office.
For further information regarding property taxation in Georgia, please visit the State of Georgia Local Government Services Division website.
Homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners. The exemptions apply to homestead property owned by the taxpayer and occupied as his or her legal residence. Homestead exemptions are deducted from the assessed value of the qualifying property (40% of the fair market value).
The homestead of each residence of the State of Georgia actually occupied as a residence and homestead on January 1 of the tax year may be exempted from certain ad valorem taxation providing the exemption is returned and claimed in the manner prescribed by law and approved by the County Board of Assessors.
To receive the benefit of the homestead exemption, the taxpayer must file an initial application. The application is filed with the Meriwether County Tax Assessors Office. First time homeowners need to bring a copy of their warranty deed to ensure their application is filed correctly. With respect to all of the homestead exemptions, the Tax Assessor makes the final determination as to eligibility; however, if the application is denied the taxpayer must be notified and an appeal procedure is then available to the taxpayer. Driver's licenses must have the current Meriwether County physical address. A post office box is not acceptable.
You can click on this link to the Georgia Department of Revenue website page titled - Property Tax Homestead Exemption or you can pick up a copy of the exemption application at the Tax Assessors Office. You can also find additional information on that website.
Once granted, the homestead exemption is automatically renewed each year and the taxpayer does not have to apply again unless there is a change of residence, ownership, or the taxpayer seeks to qualify for a different kind of exemption.
All mobile homes in Meriwether County are required to have a current decal visibly posted by April 1st of each year. These decals are issued upon receipt of tax payment. If you pay in person, your decal will be issued immediately. If you choose another method of payment, your decal will be mailed to you when payment is received.
Registration of Mobile Homes:
If you need to register a Mobile Home to Meriwether County - this Link will take you to the Meriwether County Building and Zoning office which is located next to the Tax Commissioner's office.
Currently Building and Zoning are handling all license and permitting by appointment only. Please call 706-672-1283 to set your appointment.
Purchasing a Mobile Home
If you just purchased or transferred ownership of a mobile home, you must apply for a title to the home in you name within 30 days of purchase. You must provide a current paid tax receipt and proof of ownership before your title application will be processed. If there is a lien on the mobile home, most lien holders will apply for the new title.
Personal Property includes boats and motors, tractors, farm equipment, and machinery. Furniture, fixtures, equipment, inventory, and supplies are also personal property for businesses. Ownership of personal property is established January 1 of each year. Appraisers from the Tax Assessor's Office place values on personal property and mail notices in May of each year. Disputed values must be appealed within 45 days. This appeal must be in writing. The Tax Commissioner's Office will mail the personal property tax bill at least 60 days prior to the due date, which is usually mid-November of each year. Ninety (90) days after a bill becomes delinquent, a lien (Fi Fa) is recorded with the Clerk of Superior Court.
Business Personal Property (Furniture / Fixture/ Equipment)
If a business closes or the property was sold after January 1 of the current tax year, the tax is due. Taxes are assessed as of January 1 for the entire tax year. If the property closed or sold after January 1, you must notify the Board of Tax Assessors.
Boats must be registered with the Department of Natural Resources (DNR) and are taxed annually based on their value. Assessment notices are mailed in May of each year. There is an appeal period of 45 days, after which a tax bill is mailed. Taxes are due November 15th. Please contact the Assessor's Office with any questions about your boat value, and contact DNR with any questions about boat registration.
The Boat Registration Form can be downloaded from the DNR website, or picked up at boat
Heavy duty equipment purchased from a dealer by an individual or business is subject to ad valorem tax in the year of purchase. Within 30 days of the end of the month in which the purchase was made, a return must be completed and submitted to the Tax Commissioner. Tax is computed based on 40% of the purchase price, times the millage rate, times 33 1/3%, and is then prorated for the number of months remaining in the calendar year.
Beginning January 1, 1992, all timber harvests or sales must be reported on Department of Revenue form PT-283T. There are three different reports of timber tax:
The PT-283T form can be obtained in the Meriwether County Tax Assessor's Office. The Tax Assessor's telephone number is (706) 672-4222.
126 N. Court Square
Greenville, GA 30222
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PO Box 729
Greenville, GA 30222
Fax: (706) 672-6147
Email: [email protected]
Monday – Friday
8:30AM - 4:30PM