Pickens County Tax Assessor
1266 East Church Street
Jasper, GA 30143
Chief Tax Appraiser – Roy G. Dobbs
The Pickens County Digest is a Public Record and may be viewed at either the Tax Assessor’s Office or the Tax Commissioner’s Office. The Tax Assessor’s Office has mapping of all areas of the county and data retrieval capabilities.
How are your property taxes determined?
Step 1 – Determine the Fair Market Value
The term “Fair Market Value” simply means the estimated value the property would sell for on the open market in a reasonable period of time to an informed buyer. The Board uses three approaches to arrive at this figure:
* Cost: What it would cost to replace the building, less depreciation, plus the land value itself.
* Market: What similar properties are currently selling for on the open market.
* Income: What the property is worth based on its current income yield.
After the Board establishes a new value, the taxpayer is notified and has 45 days to file an appeal. see – How do you appeal your property tax assessment?
Step 2 – Assemble the Tax Digest
Once the individual property assessment process is complete, the Board of Assessors creates the “Tax Digest” which is 40% of the total value of all taxable properties in the county. Here’s a sample breakdown of the Tax Digest from 2004:
Step 3 – The Government Budgets
- The Pickens County budget is determined by the County Commissioner.
- The Pickens County School budget is set by the School Board.
- The State of Georgia Millage is fixed at 0.25.
- City budgets are assessed to residents of incorporated municipalities.
Step 4 – The Millage Rates
The Millage Rate is a simple computation. Each budget total is divided by the total digest value to produce a Millage Rate that is assessed tax in dollars per one thousand dollars of taxable property value.
How do you pay your property taxes?
The yearly Property Tax is based on the Fair Market Value of your property on January 1st. The tax cycle prior to your receiving your tax bill is as follows:
- January 1st to April 1st – Assessment
All property owners are required to have a personal property tax return and application for exemptions on file in the Tax Assessor’s office by April 1st [see: How do you file a personal propery tax return? and How do you qualify for exemptions?]. During this period, the Board of Tax Assessors determines the Fair Market Value of your property.
- January 1st to April 1st – Homestead Exemptions
All property owners are required to have any applications for Homestead Exemptions on file in the Tax Assessor’s office by April 1st [see: How do you qualify for exemptions?]. During this period, the Board of Tax Assessors sets your Homestead Exemption status.
- June 1st to November – Determination of the Millage Rates
The Millage rates (assessed tax in dollars per one thousand dollars of taxable property value) are set during this period by the Pickens County government, the School Board, the State Tax Commissioner, and the governments of the incorporated municipalities – based on the respective budgets, the Tax Digest prepared by the Tax Assessor’s office, and other revenue sources eg Local Option Sales Tax.
Paying your Property Taxes
Once the process outlined above has been completed, our office mails your Property Tax statement. Unless there is a delay in the process, we plan on mailing these statements by October 1st.
By law, the property tax statement must be mailed to the January 1st owner. If the property has been sold, please forward the statement to the new owner. The bill will not be sent directly to the new owner until the year after it has changed hands.
Your statement has the following information:
- Property Identification – Owner, address, acreage, map number
- Fair Market Value – The Appraisal from the Tax Assessor’s office
- Assessed Value – 40% of the Fair Market Value
- Tax Entity – The taxing entities – State, County, School, [and municipality for city residents]
- Exemptions – Itemized for each entity
- Net Taxable – The itemized assessments adjusted for exemptions
- Tax Rate – The Millage Rates for each entity
- Tax Amount (Tax Rate x Net Taxable)/1000) – itemized for each entity
- Total Taxes – The total taxes due for your property
- Due Date – The last date for paying your taxes
- Local Option Sales Tax Credit Information – Not all of the county revenue comes from property taxes. This shows the portion of the county millage offset by the Local Option Sales Tax revenue.
There is a detailed accounting of the computations used to arrive at these figures on the Tax Assessor’s page.
Your statement has a detachable lower portion to be returned with your payment. The Date Due is 60 days after the statements are mailed, and is clearly displayed on both parts of the statement.
There is a 1% monthly charge for late payment, and an additional 10% charge after 90 days. Fifa charges are added to any statements turned over to the General Execution Docket.
You are responsible for paying your tax bill by the due date. If you do not receive a tax bill on any property you own, you must check with the Tax Commissioner’s Office for the amount due prior to the due date in order to avoid late charges.
The Tax Commissioner’s Office cannot guarantee receipt of a tax bill in the mail.