Overview

The Tax Commissioner is elected every four years and serves as agent of the State Revenue Commissioner for the registration of motor vehicles. The Tax Commissioner also performs all functions related to billing, collecting, disbursing and accounting for ad valorem taxes collected in the county on behalf of the State of Georgia, the Dade County Commission, and the Dade County Board of Education. The Tax Commissioner is also responsible for the collection and disbursement of mobile home taxes, public utility taxes, timber taxes and street lighting fees.

Ad Valorem Tax

This office collects ad valorem tax, more commonly known as property tax, the basis of which is the fair market value of property 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 fair market value, and is determined by the tax rate (mill rate) levied by various entities. One mill equals $1 of each $1,000 of assessed value or 1.

Tax Return

Taxpayers are required to file at least an initial tax return for taxable property (both real and personal property) owned between January 1 and April 1 in Dade County, at the office of the Tax Commissioner. The tax return is a listing of the property owned by the taxpayer and the taxpayer’s declaration of the value of the property.

Homestead Exemption

There are several types of homestead exemptions which help to reduce the burden of ad valorem taxation on Georgia homeowners, and such exemptions apply to homestead property owned by the taxpayer and occupied as his/her legal residence.

Qualification

To receive such an exemption, the taxpayer must file an initial application by April 1 of the applicable year. Eligibility rules also require the individual to own and occupy the property as of January 1 of that same year. Once granted, the homestead exemption is automatically renewed each year and the taxpayer does not have to apply again unless there is a change in ownership, or the taxpayer seeks to qualify for a different kind of exemption, if the exemption is based on income, or if the individual moves.

Elderly Exemption

There are several types of exemptions for the elderly (must be over 62 with a household income that does not exceed $10,000). The Board of Tax Assessors makes the final determination as to eligibility with respect to all homestead exemptions; however, if the application is denied, the taxpayer must be notified and has the right to an appeal. There may be more exemptions you qualify for after the age of 65. Please contact the Dade County Property records office (706) 657-6341.