Tax Bills
Property tax in Emanuel County is an "ad valorem" tax, meaning it’s based on the value of your property. The tax assessor's office, in conjunction with the board of assessors, are responsible for determining the value of all real estate and personal property in the county. This value is then used by the tax commissioner's office to calculate your property tax bill.
Filing Property Tax Returns
Every year between January 1 and April 1, property owners can declare a proposed value for their property by filing a return with the tax assessor's office or the board of assessors. These returns help establish the taxable value of your property, which is then used by the tax commissioner's office to calculate and issue your tax bill. While the tax commissioner doesn’t handle returns directly, the information provided in these returns is integral to determining how much tax you owe.
Assessment and Tax Calculation
Property is assessed at 40 percent of its fair market value unless specified otherwise by state law. Once an appropriate value is determined, the tax commissioner uses this value to calculate your tax bill. Your tax bill will include both of those values—your property's fair market value and its assessed value. If you qualify for any exemptions, those amounts are deducted from the assessed value to generate a net assessed (or "taxable") value, which is then multiplied by the millage rate set annually by the Emanuel County commissioners and the Emanuel County Board of Education to determine your tax liability. A tax rate of 1 mill represents a tax liability of 1 dollar per $1,000 of assessed value.
For example, in 2023, the county millage rate was set at 11.868. If your property has a fair market value of $100,000, the assessed value would be 40 percent of that, or $40,000. To estimate your property tax, you would multiply the assessed value ($40,000) by the millage rate (11.868), then divide by 1,000. In this example, the property taxes would be approximately $474.72.
Important Tax Deadlines
| Tax Type | Timeframe |
|---|---|
| Real Estate and Business Personal Property | By December 20 each year |
| Mobile/Modular Home | Due annually by April 1. Owners must also file a return and obtain a location permit with the tax fully paid |
| Motor Vehicle | Due based on the owner's birthday |
| Personal Property Returns | Must be filed annually with the board of assessors by April 1 |
| Mobile/Modular Home Returns | Must be returned to the tax commissioner by May 1 for taxation and permit application |
Paying Your Taxes
The tax commissioner's office makes paying your tax bill quick and easy. While you’re always welcome to visit the office in person, they’ve embraced the convenience of technology, allowing you to manage the entire process online.
Relief Options
If you disagree with the assessed value of your property, you have options to reduce your tax bill. You can file an appeal with the board of assessors or apply for an exemption.
Tax Payment and Penalties
Taxes not paid by the due date will accrue interest as prescribed by Georgia law. Additionally, a penalty of 5 percent is applied after 120 days with subsequent penalties every 120 days up to a maximum of 20 percent. If taxes remain unpaid, the tax commissioner has the right to levy on the property for non-payment, though this is considered a last resort.
Obtaining Tax Documentation
To obtain a copy of your warranty deed or other tax-related documents, you can call the clerk of court's office or visit them inside the Emanuel County Courthouse.