| PROPERTY
TAX RETURNS Property tax returns must be filed with the Hart County
Board of Tax Assessors between January 1 and April 1 of each year.
The taxpayer may elect not to file a property tax return if there
have been no changes that would affect the value of their property
from the previous year. Failure to file a new return when there
have been improvements made to the property will subject the taxpayer
to a 10% penalty on the value of the property not returned plus
interest and possibly penalties from the date the tax would have
been due.
Click here
for more information on property tax assessments and filing tax
returns.
HOMESTEAD EXEMPTIONS This section describes
special local homestead exemptions that apply only in this county.
Statewide homestead exemptions are also available and may provide
more tax relief depending upon the taxpayer's circumstances.
The deadline
for filing an application for a homestead exemption in Hart County for the current years digest
is March 1, however you may file year round, this is the cutoff for receiving the exemption for the current digest year. Application for homestead exemption is made with
the Board of Tax Assessors in the county. Failure to apply
by the deadline will result in loss of the exemption for that
year.
The following
local homestead exemptions are offered in this county:
FREEPORT EXEMPTIONS
Hart County voters have elected to exempt the following types
of commercial and industrial inventory:
- Raw materials
and goods in process of manufacture - 100% exemption
- Finished
goods produced in Georgia within the last 12 months - 100% exemption
- Finished
goods stored in Georgia within the last 12 months and destined
for shipment out-of-state - 100% exemption
The City of
Hartwell has also elected to exempt 40% of all qualified inventory.
The deadline
for filing an application for freeport exemption with the Board
of Tax Assessors is April 1 to receive the full exemption. For
more information on freeport exemptions click here.
AD VALOREM
TAX PAYMENTS Taxes are normally due in this county by December
20 of each year but the law allows taxpayers 60 days from the
date of mailing before interest may be charged. Ad valorem taxes
are collected by the Tax Commissioner. The actual deadlines for
the last three years in Hart County are:
* 2004 Taxes – 12/20/04
* 2003 Taxes - 12/20/03
* 2002 Taxes - 02/20/03
* 2001 Taxes - 12/20/01
* 2000 Taxes - 12/20/00
* 1999 Taxes - 02/01/00
* 1998 Taxes - 12/28/98
* 1997 Taxes - 01/20/98
* 1996 Taxes - 02/07/97
* 1995 Taxes - 12/20/95
After these
deadlines interest at the rate of 1% per month is charged. Additionally,
a penalty of 10% will apply to all taxes that are not paid within
90 days of the deadline (no penalty if tax is on a homestead and
less than $500). For more information on tax payment deadlines
click here.
VALUATION
APPEALS If the assessors disagree with the taxpayer's returned
value, they will change the value and a change of assessment notice
will be sent to the taxpayer. If the taxpayer wishes to appeal
the change, the appeal must be sent to the Board of Tax Assessors
and postmarked no later than 45 days from the date of the change
of assessment notice. For more information on the procedure to
file an appeal click here.
AD VALOREM
TAX REFUNDS If a taxpayer discovers they have paid taxes that
they believe were illegal or erroneous, they may request a refund
within 3 years of the date of payment. The claim for refund should
be filed in writing with the county governing authority within
three years after the date of payment. For more information on
the procedure to file a claim for refund click here.
MOTOR VEHICLE
REGISTRATION Hart County is on the 12-month staggered registration
system. Vehicle tags are sold in the Tax Commissioner's office.
Hours are Monday - Friday, 8:30 - 5:00. The office is closed Saturdays.
Vehicle owners
must renew their registration and pay the ad valorem tax every
year with the Tax Commissioner during the 30 day period which
ends on their birthday. If the vehicle is owned by more than one
person, then the birthday of the person's name that appears first
on the title is used to determine the registration period. Newly
acquired vehicles must be registered within 30 days; the owner
would then come back in during the 30 day period which ends on
their birthday to pay the ad valorem tax. For more information
on motor vehicle ad valorem taxation click here.
MOBILE HOME
TAXATION
Mobile Home
Location Permits Taxpayers locating a mobile home in Hart County
must apply to the Tax Commissioner for a location permit within
30 days of permanent placement of the home in the county and then
annually thereafter between January 1 and May 1. Mobile homes
that are temporarily located in the county and are owned by a
business that is not located in the county should notify the Board
of Tax Assessors of their presence to avoid being cited for failure
to apply for the location permit.
Mobile Home
Returns Owners of mobile homes that are located in the county
on January 1 must return the mobile home for taxation to the Tax
Commissioner on or before May 1 of each year at the same time
they apply for the location permit. For more information on mobile
homes click here.
INTANGIBLE
RECORDING Every holder of a long-term note secured by real estate
must have the security instrument recorded in the county where
the real estate is located within 90 days. In Hart County the
Tax Commissioner is responsible for collecting intangible recording
tax.
The tax for
recording the note is at the rate of $1.50 for each $500.00 or
fractional part of the face amount of the note. For more information
on the intangible recording tax click here.
OTHER INFORMATION
Local Ordinances
There are no local ordinances pertaining to ad valorem taxation.
Fees for Garbage,
Fire, Street Lights The Tax Commissioner is not responsible for
collecting fees for garbage, fire, and street lights. The City
of Hartwell collects these fees at P.O. Box 309, Hartwell, Ga.
30643; Phone: (706)376-4756.
Independent
School Systems There are no independent city school systems in
this county.
City Tax The
Tax Commissioner is not responsible for collecting city ad valorem
taxes on real and personal property. The City of Hartwell collects
city tax at P.O. Box 309, Hartwell, Ga. 30643; Phone: (706)376-4756. |
©
2002-2005 Hart County Board of Commissioners