The information in this web site is intended to aid you in understanding your rights and responsibilities relating to property tax in Wayne County. If you have questions or need clarification, please call the office at 912-427-5910.
The purpose of this site is to answer questions and provide general information to the public on taxation in Wayne County, Georgia. This site does not necessarily cover every aspect of property taxation and should not be relied upon as a legal source of information. Please refer to the specified code sections for specific limitations. The Department of Revenue sponsors a web site where the non-annotated version of the Official Code of Georgia can be viewed. To view this site, click HERE.
The Wayne County Tax Commissioner's Office should be contacted for more information on inquiries about billing and collection of property taxes, and the Wayne County Board of Tax Assessor's Office should be contacted for more information on property values. The phone number for the Tax Assessor is 912-427-5910.
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.
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.
The Board of Assessors and their staff have the responsibility of determining the value of property in Wayne 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 are filed with the Board of Assessors. 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.
You have the right to appeal these values to the county Board of Tax Assessors followed by an appeal either to the county Board of Equalization or to Arbitration and in either case, to appeal to Superior Court.
Assessed value is defined as being 40% of the fair market value. Property in Georgia is taxed on the assessed value.
The tax rate, or millage rate, is set annually by the Wayne County Commissioners and the Wayne 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.
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.
Taxes for real estate and business personal property are normally due in Wayne County by November 15th of each year. Mobile/modular homes are due April 1 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 rate changes every January based on the first published federal rate of each year. Additionally, there is a 4-step penalty with 5% after the first 120 days, another 5% after another 120 days and continues every 120 days up to a maximum of 20%. OCGA 48-2-40 & OCGA 48-2-44.
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 Tax Assessor's Office about homestead exemptions and the assessor's office about exemptions such as Freeport, conservation use, etc.
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 receive the benefit of the homestead exemption, the taxpayer must file an initial application. In Wayne County the application is filed with the Tax Assessor. Georgia Law allows for the year-round filing of homestead applications, but the application must be received by April 1 st of the year for which the exemption is first claimed by the taxpayer. If the application is received after April 1 st the exemption will apply to the next tax year. 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.
You can obtain a copy of your warranty deed from the Clerk of Superior Court record center.
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 1. The owner of any mobile/modular home located in Wayne 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.
This is an abbreviated list. Please see the Official Georgia Code for a complete list. (O.C.G.A. 48-5-220)
Office Location
341 E Walnut St
Jesup, GA 31546
Click here for map >
Mailing Address
PO Box 287
Jesup, GA 31598
Phone
(912) 427-5910
Fax
(912) 427-5912
Office Hours
8:30am-5:00pm
GovtWindow Help
(877) 575-7233
support@governmentwindow.com