The Tax Assessor's office operates under a five-member Board of Tax Assessors comprised of local taxpayers appointed for three-year terms by the Board of Commissioners. The primary responsibility of the Board of Tax Assessors is to ensure that property is appraised at fair market value as of January 1 of each year and to compile the annual tax digest.
The appraisers and clerks in this department track ownership changes, parcel boundaries, zoning, use, building and property characteristics, tax exemptions, trends in sales prices, constructions costs, rents, incomes, expenses and personal property assets in order to appraise property each year. Real estate, furniture, fixtures, machinery, equipment, inventory, boats, aircraft, heavy duty equipment, mobile homes and motor vehicles are also appraised by staff.
The appraisal staff is required to adhere to the Appraisal Procedures Manual established by the Georgia Department of Revenue. Much of the data gathered and used by the Assessors' staff is public and can be viewed during normal business hours, 8 a.m. to 5 p.m., Monday through Friday.
The Tax Assessors' Office does receive homestead and/or school exemption applications. The Tax Assessors' Office does not generate tax bills. The Tax Assessors' Office is responsible for the valuation of property. For information on tax bills, please visit the Tax Commissioner's Office section of our website, or contact them directly at 706-839-0120.
In accordance with O.C.G.A. 48-5-264.1, please be advised that the Habersham County appraisal staff may be visiting your property to review information regarding a return being filed, the filing of an appeal, construction or new improvements, review of records for property division or transfer, or for conservation use assessment applications.
The field appraiser from our office will have photo identification and will be driving a marked county vehicle. Should you have any questions regarding the review and visit to properties performed by this office, do not hesitate to contact us at 706-839-0100.
O.C.G.A. 48-5-299. Ascertainment of taxable property; assessments against unreturned property; penalty for unreturned property; changing real property values established by appeal in prior year. (a) It shall be the duty of the county board of tax assessors to investigate diligently and to inquire into the property owned in the county for the purpose of ascertaining what real and personal property is subject to taxation in the county and to require the proper return of the property for taxation. The board shall make such investigation as may be necessary to determine the value of any property upon which for any reason all taxes due the state or the county have not been paid in full as required by law. In all cases where the full amount of taxes due the state or county has not been paid, the board shall assess against the owner, if known, and against the property, if the owner is not known, the full amount of taxes which has accrued and which may not have been paid at any time within the statute of limitations. In all cases where taxes are assessed against the owner of the property, the board may proceed to assess the taxes against the owner of the property according to the best information obtainable; and such assessment, if otherwise lawful, shall constitute a valid lien against the property assessed.