Overview

Property is taxable in the country where it is located unless otherwise provided by law (O.C.G.A. 48-5-11).

Generally, Wayne County real estate and business personal property taxes are due by November 15th. If taxes are not collected on the property, it may be levied upon and ultimately sold. Property tax collected by the local government is used to pay for the support of serviced provided by the Wayne County Board of Education, Wayne County Board of Commissioners and the State of Georgia.

Tax Bills

Property tax bills are normally mailed out by September 15th of each year. Taxes are to be paid by November 15th of the same year. If taxes are not paid on the property, it may be levied upon and ultimately sold.

Tax Returns

Taxpayers are required to file at least an initial tax return for taxable property (both real and personal property) owned on January 1 of that tax year. The tax return is a listing of the property owned by the taxpayer and the taxpayer’s declaration of the value of their property.

Property tax returns must be filed with the Board of Tax Assessors between January 1 and April 1 of each year. After the taxpayer has filed the initial tax return for real property, the law provides for an automatic renewal of that return each succeeding year at the value determined for the preceding year and the taxpayer is required to file a new return only as additional property is acquired, improvements are made to existing property, or other changes occur. Personal property tax returns are required to be filed each year.

A new return, filed during the return period, may also be made by the taxpayer to declare a different value from the existing value where the taxpayer is dissatisfied with the current value placed on the property by the Board of Tax Assessors. This initiates the taxpayer's appeal process if the declared value is not accepted by the Board of Tax Assessors.

Assessment Appeals

The Wayne County Board of Tax Assessors send Assessment notices each year to the property owner stating the current value of property, the previous value of property, the reason for change (if any) and the estimated taxes based on the previous year millage rates. The property owner desiring to appeal the change in value must do so within 45 days of the date of mailing of this assessment notice. The appeal should not be based on any complaint about the amount of taxes levied on the property.

The appeal is filed with the Board of Tax Assessors who again reviews their valuation and the appeal filed and informs the taxpayer of its decision. If the taxpayer remains dissatisfied, the appeal is forwarded to the County Board of Equalization. A hearing is scheduled and conducted, and the Board of Equalization renders its decision. If the taxpayer is still dissatisfied with the decision, an appeal to Superior Court may be made. In lieu of an administrative appeal with the Board of Equalization, an arbitration method of appeal is also available to the taxpayer. The Board of Tax Assessors can provide details regarding this procedure.

Additional information on assessment appeals may be obtained from the Tax Assessors’ Office. https://qpublic.net/ga/wayne/

The address to submit appeals:
Board of Tax Assessors
PO Box 174
Jesup, GA 31598

For further information regarding property taxation in Georgia, please visit the State of Georgia Local Government Services Division website.
https://dor.georgia.gov/

Homestead Exemption

Homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners. The exemptions apply to homestead property owned by the taxpayer and occupied as his or her legal residence. Homestead exemptions are deducted from the assessed value of the qualifying property (40% of the fair market value).

The homestead of each residence of the State of Georgia actually occupied as a residence and homestead on January 1 of the tax year may be exempted from certain ad valorem taxation providing the exemption is returned and claimed in the manner prescribed by law and approved by the County Board of Assessors. All exemptions must be filed with the Tax Assessor's Office between the hours of 8:30am to 5:00pm, Monday through Friday. Georgia law allows for the year-round filing of homestead applications but the application must be received by March 1 of the year for which the exemption is first claimed by the taxpayer. Homestead applications received after that date will be applied to the next tax year. Failure to make application within the prescribed time frame constitutes a waiver of the exemption for that tax year. Georgia law does not provide for an extension time for filing. All exemptions, once approved, are automatically renewed each year until eligibility changes unless exceptions are noted.

Under authority of the State Constitution several different types of homestead exemptions are provided. These are called State Exemptions. In addition, local governments are authorized to provide for increased exemption amounts. These are called Local County Exemptions. Wayne County has such local county exemptions. The Local County Exemptions supersede the State Exemptions when the Local Exemption amount is greater than the State Exemption amount. The Tax Assessor can answer questions regarding the standard exemptions as well as any local exemptions that are in place.

Once granted, the homestead exemption is automatically renewed each year and the taxpayer does not have to apply again unless there is a change of residence, ownership, or the taxpayer seeks to qualify for a different kind of exemption.

Timber

Standing timber is not taxed until sold or harvested, at which time it is taxed based upon 100 percent of its fair market value. This value is then multiplied by the appropriate mill rate to determine the tax amount due.

Mobile/Manufactured Home Permits

Owners of mobile homes that are located in Wayne County on January 1 must pay the ad valorem taxes on the home by April 1 of each year. Failure to pay the taxes and obtain the permit will result in a tax penalty of 10%.

Mobile home owners desiring to declare a different value from the existing value on the home must file a tax return with the Board of Tax Assessors between January 1 and March 15th.

For further information regarding property taxation in Georgia please visit the State of Georgia Local Government Services Division website at http://dor.georgia.gov.