Online Payments - Property Taxes
In an effort to better serve the taxpayers of Brooks County, GA, we are offering some of our services through the implementation of this website. We are pleased to offer convenient online payment of your property taxes. Our website also provides access to the public information that can be obtained through our office. This site will also feature information on the latest legislative issues affecting this office and the regulations of the Georgia Department of Revenue, under which we operate. My staff and I thank you for the opportunity to serve our citizens and we look forward to serving you in the future.
Ad Valorem Taxes
Ad valorem tax, more commonly known as property tax, is a large source of revenue for governments in Georgia. The basis for ad valorem taxation is the fair market value of the property, which is established January 1st 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. 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 County Tax Commissioner, an office established by the Constitution, is the official responsible for receiving tax returns filed by taxpayers; receiving and processing applications for homestead exemptions; serving as agent of the State Revenue Commissioner for the registration of motor vehicles; and performing all functions related to billing, collecting, disbursing, and accounting for ad valorem taxes collected in the county. In Brooks County, the tax assessors have been lawfully delegated with receiving tax returns.
The County Board of Tax Assessors, appointed for fixed terms by the county commissioner(s) in all counties except one, is responsible for determining taxability, value and equalization of all assessments within the county. The County Board of Tax Assessors notifies taxpayers when changes are made to the value of the property; receive and review all appeals filed; and ensures 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 (Note: An arbitration method of appeal is available to the taxpayer in lieu of an appeal to the board of equalization at the option of the taxpayer at the time the appeal is filed).
The Board of County Commissioners (or the sole Commissioner in some counties), an elected body, establishes the budget for the county government operations each year, and levies the mill rate necessary to fund the portions 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 then recommends their mill rate, which, with very few exceptions, must be levied for the school board by the county commissioner(s).
The State Revenue Commissioner exercises general oversight of the entire ad valorem tax process. In addition, the State levies ad valorem tax each year in an amount, which cannot exceed one-fourth of one mill (.00025). For additional information please visit the Georgia Department of Revenue website.
This information is also available as a brochure that you can download and print:
General Tax Information Brochure (Adobe PDF File - 7.5MB)
New Ad Valorem Title Tax ("TAVT")
Taxpayers are required to file at least an initial tax return for taxable property (both real and personal property) owned on January 1 of the tax year. In Brooks County, the time for filing returns is January 1 through April 1. These returns are filed with the Tax Assessors office and forms are available in that office. The tax return is a listing of property owned by the taxpayer and the taxpayer's declaration of the value of the property.
Once the initial tax return is filed, the law provides for an automatic renewal of that return each succeeding year at the value finally determined for the preceding year. The taxpayer is required to file a new return only as additional property is acquired, improvements are made to existing property, or other changes occur. A new return, filed during the return period, may also be made by the taxpayer to declare a different value from the existing value where the taxpayer is dissatisfied with the current value placed on the property by the Board of Tax Assessors. This serves the purpose of establishing the taxpayer's appeal rights if the Board of Tax Assessors change the declared value again.
For more information or questions about billing and collection of property taxes, please contact this office (Brooks County Tax Commissioner). For information on tax returns, homestead exemptions, appeals, and special programs, view and/or download our Important Tax Information Brochure.
For more information or questions about property values, please contact the Brooks County Tax Assessor's Office.
The tag office cannot guarantee a prebill will be received in the mail.
Motor Vehicle tag renewals are due on the owner’s birthday. If you were a resident of Brooks County last year and renewed your tag in Brooks County last year, then you should receive a bill 60 days prior to your birthday in the mail. If you did not, bring your registration with tag number to the Tax Commissioner’s Office.
Your insurance information must be electronically transmitted by your insurance company and electronically matched to the Georgia Department of Motor Vehicle Safety’s record for your vehicle.
Effective January 1, 2004, Georgia County Tag Offices and Georgia Law Enforcement officers must verify insurance in the computer and cannot use an individual’s insurance card for valid proof of insurance for any motor vehicle with the exception of any vehicle covered by Fleet Insurance Policy or a Self Insurance Policy.
The penalty for late registration is 10% of the tax and 25% of the tag fee. These penalties begin immediately following the due date (midnight of your birthday).
Detailed information regarding vehicle registration and titles, and samples of what is available for special tags may be found at the Georgia Department of Revenue website.
Transfer From Another County You will need to bring your current registration cards along with your valid Georgia Driver's License with a Brooks County address. We will transfer you to Brooks County and give you the correct county stickers for your tag at no charge.
Calculate your Motor Vehicle Title Ad Valorem Tax
From a dealer:
All vehicles must be registered within 30 days of purchase. No one can register a car in the state of Georgia with out a title applied for at the time of registration or a dealer/lien holder applying for a title. Other items you will need are:
From an individual:
All vehicles must be registered within 7 days of purchase. Items you will need are:
You are required to title all 1986 and newer vehicles prior to registration. All owners need to be present with valid identification and acceptable proof of insurance.
Transfer From Another State
New residents to Georgia must have the following documents in order to register a vehicle:
Vehicle With No Lien
Vehicle With Lien
If you are leasing your car contact your leasing company and request a Limited Power of Attorney for the vehicle to be registered. You will need that original limited power of attorney, acceptable proof of insurance, copy of the title, leasing agreement and a Georgia Driver's License with a Brooks County address.
Taxes on Motor Vehicles are due on the owner’s birth date unless you are under the new TAVT program. Vehicles owned by a business pay tax based on the first letter of the Business name. The annual ad valorem tax is based on the 40% value of the vehicle. Taxes are due on a vehicle, even when the vehicle is not in use.
Frequently Asked Questions
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 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 and their staff have the responsibility of determining the value of property in Brooks 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 and personal property are filed in the Tax Assessor's office. 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.
What if I disagree with the Tax Assessors' value?
Taxpayers may challenge an assessment by Brooks County Board of Tax Assessors by appealing to Brooks County Board of Equalization) within 45 days from the date of the assessment notice. Once the county board of equalization has rendered a decision, the taxpayer may continue their appeal to the superior court by mailing or filing with Brooks County Board of Tax Assessors a written notice wishing to continue the appeal. See Important Tax Information Brochure for full details.
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 a millage rate?
The tax rate, or millage rate, is set annually by the Brooks County Commissioners and the Brooks 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 subtracted from their overall budgetary needs, and then a millage rate is set that will generate the necessary revenues to fulfill budgetary requirements.
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 many apply from the assessed value; thus generating a net assessed (taxable) value. Next you multiply the net assessed value by the millage rate.
When is my tax bill due?
Taxes for real estate and business personal property are normally due in Brooks County by November 15th of each year. Mobile/modular homes are due April 1st of each year and motor vehicles are due based on the owners' birthday.
After the due date, for real estate and business personal property, interest at the rate of .7083% per month is charged. Additionally, a penalty of 5% will apply to all taxes that are not paid within 120 days of the deadline; however, homesteaded property with a tax liability of less than $500 does not receive the 120-day penalty.
If the property taxes remain unpaid, the tax commissioner has the right and responsibility to levy on the property for non-payment
Is there anyway 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 and for business personal property there is the Freeport exemption. Contact the Brooks County Tax Assessor’s Office for details of the available exemptions.
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. To apply for homestead exemption bring a copy of your warranty deed to the Tax Assessor’s office between January 2 and April 1. 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. Beginning June 1, 2005 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, the Tax Assessor will activate the exemption the following year.
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 April 1st. The owner of any mobile/modular home located in Brooks 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.
Where do property tax dollars go?
What is the solid waste fee on my tax bill?
There is $192 charged for each dwelling located on a parcel. This fee covers expenses for weekly garbage pickup and disposal at your home or business.
What is the fire protection fee on my tax bill?
A fire protection fee of $20 is charged to each parcel. The amount can vary if a dwelling/dwellings are located on the parcel. A resolution was passed by Brooks County Board of Commissioner in 2014 to provide county wide protection excluding the City of Quitman.
HOURS OF OPERATION
Our normal business hours are Monday thru Friday from 8:00 a.m. until 4:30 p.m.
FORMS OF PAYMENT
2020 HOLIDAY SCHEDULE
Brooks County 2019 Digest & 5-Year History
Brooks County 2019 Millage Rates
Next sale will be Tuesday June 2nd at the Brooks Co Administration Building at 610 S Highland Rd Quitman. **New Location for Tax Sales** No longer held on Courthouse Steps**
GENERAL INFORMATION FOR CITY & COUNTY TAX SALES
RIGHT OF REDEMPTION
TAX SALE PROCEDURES
TAX SALE REGISTRATION
PLEASE NOTE THESE IMPORTANT DATES:
EFFECTIVE JANUARY 1, 2011 House Bill 1005......VEHICLES ACQUIRED FROM OTHER THAN A DEALER. Within seven (7) business days of purchase or other acquisition of a vehicle, the new owner shall, pursuant to O.C.G.A 40-2-29 apply to the owner's County Tag Agent and present the Certificate of Title, and insurance, accompanied by applicable fees. If the Certificate of Title is in the possession of a security interest or lien holder, the County Tag Agent shall issue a temporary operating permit valid for 30 days.
EFFECTIVE JANUARY 1, 2011 House Bill 1005......"IN GOD WE TRUST" decal in lieu of a county name label for license plates. There is no charge for the "IN GOD WE TRUST" decals.
ATTENTION: IRP CUSTOMERS ...You now may report Mileage ONLINE! There are several other options available to IRP customers at this site. Visit Online Services at the Department of Revenue's website at http://motor.etax.dor.ga.gov.
Car Insurance - Cancel Tag: Vehicle owners who cancel insurance on a motor vehicle are required to come into the office and cancel the tag. The tag has to be cancelled the same day insurance coverage is cancelled. If the vehicle is later reinsured, the owner must bring a binder from their insurance company and reinstate the tag. Failure to do so will result in fines and/or suspension of registration by the Georgia Department of Revenue.
HANDICAP PLACARDS ...The Tax Commissioner’s Office is now issuing Handicap mirror placards. The MV-9D application is available at the Motor Vehicle Website http://motor.etax.dor.ga.gov. Only one placard can be issued per customer.
Important Notice Pursuant to O.C.G.A. 48-5-493. (a) (1) It shall be unlawful to fail to attach and display on a Mobile Home the decal as required by Code Section 48-5-492. (2) Any person who violates paragraph (1) of this subsection shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not less than $25.00 nor more than $200.00, except that upon receipt or proof of purchase of a decal prior to the date of the issuance of a summons, the fine shall be $25.00.
Becky P. Rothrock
610 S. Highland Rd
Quitman, GA 31643
Tel: (229) 263-4586
Fax: (229) 263-9020
Email Tax Comm.
Tel: (229) 263-4586
Amy Bateman Hart
Deputy Tax Commissioner
Tel: (229) 263-4586
Email Deputy Tax Commissioner
Tag & Tax Clerk
Tel: (229) 263-4586
Email Tag/Tax Clerk
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