Drive-Through Service Available

Residents visiting the main office of the Forsyth County Tax Commissioner’s Office, located at 1092 Tribble Gap Road, may now enjoy the added convenience of drive-through service. Two new drive-through windows are now available to accept property tax payments, process tag renewals/transfers, and issue disabled persons parking placards.

“Drive-through service was added as a convenience for our taxpayers,” Tax Commissioner Matthew Ledbetter said. “It provides citizens an option to come to our office for transactions without having to physically get out of their cars and come inside. We expect this to be especially helpful for our elderly residents and those with small children.”

Mobile Home

Registration of Mobile Homes:
There are two categories of mobile homes, personal and real. A personal property mobile home is a mobile home that is taxed alone without the property. A real property mobile home is taxed with the land and may qualify for a homestead exemption. The following are items needed when registering either type of mobile home.

PERSONAL PROPERTY MOBILE HOMES

• Purchase Agreement, Title or Bill of Sale - Which includes a complete description and serial number of the mobile home unit(s).
• Permit - This document is obtained through the Building & Economic Development Office at the Administration Building in Cumming.
• Name of Property Owner
• Tax receipt for current year or shipping invoice if mobile home is newly manufactured.

REAL PROPERTY MOBILE HOMES

• Purchase Agreement, Title or Bill of Sale - Which includes a complete description and serial number of the mobile home unit(s).
• Permit - This document is obtained through the Building & Economic Development Office at the Administration Building in Cumming.
• Warranty Deed - A copy of the Warranty Deed and/or Plat Record.
• Tax receipt for current year or shipping invoice if mobile home is newly manufactured.

Personal Property

Personal Property includes boats and motors, tractors, farm equipment, and machinery. If you own a business, furniture, fixtures, equipment, inventory, and supplies are considered personal property. Ownership of personal property is established January 1 of each year. Appraisers from the Tax Assessor's Office place values on personal property and mail them to you in May of each year. After you receive your personal property assessment, there is a period of 45 days in which you have the right to appeal. In mid to late August of each year, the Tax Commissioner's Office will mail your personal property bill to you (due November 15th). Like real property, monthly interest accrues on any principal amount of tax which becomes past-due, until paid in full. Past-due bills are also subject to a maximum penalty equal to 20% of unpaid principal (applied in 5% increments every 120 days past-due). Delinquent personal property taxes result in the issuance of tax liens (Fi.Fa.’s) which are recorded with the Clerk of Superior Court. The personal property of a delinquent taxpayer is then subject to seizure and tax sale in order to satisfy the tax lien (with no subsequent right of redemption).

If you own a business - furniture, fixtures, equipment, inventory, and supplies are considered personal property. Ownership of personal property is established as of January 1 each year. A property tax return must be filed with the Tax Assessor's Office annually, prior to April 1. Tax returns are mailed out in January. You are required to send in a tax return each year you are in business. It must be established that you are no longer in business in order to discontinue tax generation. If a tax return is not filed, state established values are assessed on the property, and tax payment is expected.

Assessment Notices are mailed in May. There is an appeal period of 45 days. Any questions concerning valuations (assessments) should be directed to the Tax Assessor's Office

Boats must be registered with the Department of Natural Resources (DNR) and are taxed annually based on their value. Assessment notices are mailed in May of each year. There is an appeal period of 45 days, after which a tax bill is mailed. Taxes are due November 15th. Please contact the Assessor's Office with any questions about your boat value, and contact DNR with any questions regarding boat registration.

Boat Registration Forms can be downloaded from the DNR website, picked up at boat dealerships, or via the Tax Assessor's Office. Complete, sign and mail to the address located on the form.

Georgia DNR Boat Registration Site: http://georgiawildlife.com/boating/registration

Real Property

The process for taxing real property begins with the purchase of property. Once a sale is finalized, a deed is recorded with the Clerk of Superior Court's Office at the Forsyth County Courthouse in Cumming, Georgia. The Tax Assessor's office then assigns a value to the property and an assessment notice is mailed to each individual property owner in May of the following year. The property owner then has a 45-day period to appeal the assigned value.

Once the appeal process period has ended, a tax digest is compiled. The tax digest is an official listing of all property owners in the county, the assessed value of the property they own, and the taxes levied on the property. This is the central document of the Tax Commissioner's Office. It is a complete listing of property owners, their street addresses, legal addresses, property locations, exemptions, assessments and taxes due. Once completed, the digest is submitted to the State Department of Revenue for approval by the Director of the Property Tax Division.

After approval is received by the Forsyth County Tax Commissioner, bills are prepared and mailed (usually around the later-half of August). In accordance with Georgia State Law, tax bills are mailed to the both the owner of record as of January 1st of applicable tax year, and the owner of record at the time of mailing (if different). PLEASE NOTE - FAILURE TO RECEIVE A BILL DOES NOT RELIEVE RESPONSIBILITY OF PAYING TAXES DUE. The due date for payment is November 15th. Past-due taxes accrue additional interest monthly until paid in full. Past-due taxes are also subject to a maximum penalty equal to 20% of the unpaid principal (applied in 5% increments every 120 days past-due). Tax liens (Fi.Fa.’s) are issued against properties with past-due taxes and are recorded with the Clark of Superior Court. Properties with unsatisfied tax liens are subject to seizure and tax sale in order to satisfy lien (with certain rights of redemption).

Who determines the value of my property for tax purposes?

The Forsyth County Department of Property Evaluation determines your property value. This responsibility is managed by the Chief Appraiser, under the supervision and approval of the Board of Assessors.

What control does the Board of Commissioners have over the office of Tax Commissioner?

None, other than the Board of Commissioners retains budgetary control over this office.

Does the Tax Commissioner report to or control the Board of Assessors?

No, the Tax Commissioner’s Office is an independent office separate from both the Board of Assessors and the Board of Commissioners.

What is the main duty of the Tax Commissioner in the ad valorem taxation process?

The main duty of the Office of Tax Commissioner is to collect taxes as assessed by the Board of Assessors through application of the ad valorem process, and to distribute the funds to the applicable authorities.

What determines an individual property tax amount?

Your tax amount is calculated using a combination of your property value and the millage rate.

What is the arithmetic of the process?

Here is an example calculation that illustrates the process:

Market value $100,000
x assessment ratio (40%) 0.40
= assessed value $40,000
x mil rate .027614 (total millage from all authorities)
= your tax bill $1,104.56

What is the meaning of the term "tax digest?"

The tax digest is the sum of all the assessed values, after exemptions, of properties to be taxed within a particular jurisdiction.

If my property value and assessment remain the same, can my tax bill change?

Yes. The tax rate is the product of two items — the assessed value and the mill rate; a change in either can impact your tax bill.

How can you have a tax increase with no mill rate change?

A change in your assessed value or the loss of an exemption could produce a tax increase for you. The millage rate alone does not constitute "taxes."

What constitutes a millage rate?

The millage rate is calculated by dividing the total amount of money to be raised through property taxes by the total value of the tax digest.

Who sets these rates?

Respective millage rates are set by the Forsyth County Board of Education and Board of Commissioners.