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Property Tax Returns

Property tax returns are filed with the TAX ASSESSORS' OFFICE between January 1 and April 1 at 110 E. Main St., Suite 260, Cumming, GA 30040, (770) 781-2106. To "file a property tax return" simply means to declare any taxable property you own. A real property tax return is not required if a properly completed PT61 Real Estate Transfer Tax form is filed with the Clerk of Superior Court and no subdivision or improvements were made to the property during the year of transfer.

If you feel your assessment is incorrect, you have the right to file a Taxpayers Return of Real Property between January 1 and April 1 declaring the amount you believe to be the Fair Market Value.

Real Property Real property consists of real estate and any improvements permanently affixed thereto, such as buildings.

Personal Property Personal property consists of:

  1. Any furniture, fixtures, machinery, equipment, inventory, etc., or any other personal property used in business;
  2. Aircraft and boats/motors owned by any individual or corporation.
Individuals, partnerships, corporations, etc. doing business or residing in Forsyth County must file a personal property return each year by April 1 with the Personal Property section of the Tax Assessors' Office. A 10% penalty is assessed for failure to file and late filing.

Specialized Assessments Certain classifications of tangible real property may qualify for preferential assessment provided they meet the criteria specified by Georgia law. The classifications are:

  1. Preferential Assessment
  2. Rehabilitated historic property
  3. Landmark historic property
  4. Residential transitional property
  5. Conservation use property
  6. Brownfield
  7. Forest Land
Call the Tax Assessors' Office at (770) 781-2106 for further information.

Tax Exempt Property Certain types of property, (i.e. public property, churches, nonprofit hospitals, etc.) may be exempt from ad valorem taxation. Tax exempt status must be approved by the Board of Tax Assessors before tax liability will be removed. For additional information or to apply for exempt status, please contact the Tax Assessors' Office at (770) 781-2106 by April 1.

Important Info For Sellers

If you sold the property on or after January 1 of this year you will need to email a copy of the closing statement to Tax@forsythco.com or fax a copy of your final settlement agreement to (678) 455-1207, this will allow us to change the bill to the new owners name.

Important Info For Buyers

Georgia law requires the Tax Office to bill the owner of property as of January 1st of each year. However if you or the seller emails a copy of the closing statement to Tax@forsythco.com or faxes a copy of the closing settlement to (678) 455-1207, we will be able to change the bill into the correct owners name, if purchased before 11/15 of the tax year in question.

Tax Bills/Due Dates/Refunds

Tax Bills and Payments Property tax bills are mailed out in late August of each year and payment is due November 15th. Taxes not paid by November 15th are considered delinquent and will incur interest at the rate prescribed by law per month on any portion unpaid. At 90 days delinquent a Fi.Fa. (tax lien) fee of $22.50 (on bills less than $100.00) or $32.50 ( on bills more than $100.00) There is also a 5% penalty every 120 days to max out at 20%, figured on the remaining balance due.

Checks should be made payable to Forsyth County Tax Commissioner. Mail payments to:

1092 Tribble Gap Rd.
Cumming, GA 30040

The county tax records must, by law, reflect the owner of record as of January 1 of the taxable year. The taxable year is defined as January 1 through December 31. If you purchased the property after January 1, a property tax return (to declare taxable property you own) should be filed with the Tax Assessors' Office between January 1 and April 1 of the following year. A properly completed PT-61 Real Estate Transfer Declaration form filed with the Clerk of Superior Court may serve as a property tax return if the property has not been subdivided, changed or improved and the transfer tax has been paid. The preceding year's final valuation will be considered as your returned value unless a new return is filed with the Tax Assessors.

Mortgage Company Billing Information Usually escrow accounts are set up by mortgage companies for payment of property taxes. Please note Forsyth County only mails a copy of the tax bill to the homeowner (as of January 1). Typically your mortgage company will use a third party company to obtain a copy of your tax bill, however, if your mortgage company has recently changed or if you are a new homeowner, you should send a copy of the tax bill to the mortgage company. The homeowner is still responsible for making sure taxes are paid by the due date.

Refunds Refunds are mailed approximately 14 business days after payments are posted. Overpayments are issued to the party who made the most recent payment. Overpayments received from a tax service will be returned to the tax service for processing, rather than the mortgage companies they are servicing.

Exemptions

For questions regarding EXEMPTIONS you will need to contact the Tax Assessors Office at (770) 781-2106 or click here for their web site:

Tax Assessors's Office

Clicking the link below will take you to the exemption listing on the Tax Assessor's website:

Exemption Listing

Delinquent Taxes

What if my payment is late? If your payment is late, the following interest and penalty will be added to the balance you owe:
  • Interest will be accrued at the rate prescribed by law per month that a balance remains
  • Five percent penalty will be added to any remaining balance every 120 days until reaching the max of 20%
What if I cannot pay in full by the due date? The Tax Commissioner’s office does accept partial payments, and taxpayers are welcome to make as many payments as needed to pay off the balance; however, penalties and interest continue to accrue on the outstanding balance. Any account with an outstanding balance will be subject to a lien; therefore, the Tax Commissioner’s office encourages full payment of any outstanding balance as soon as possible. Any taxes remaining unpaid at this time are subject to levy and tax sale. The Forsyth County Tax Commissioner's Office follows legal procedures prescribed by the Official Code of Georgia Annotated (OCGA) when levying property. We strongly suggest you read those sections of Georgia law which pertain to tax executions and tax sales. OCGA Title 48 - Revenue and Taxation, Chapter 3 - "Tax Executions," and Chapter 4 - "Tax Sales," contain important information that you must be aware of.

What is a lien? What are the consequences of a lien? A lien, also known as a Fi.Fa., is defined as 'a claim, encumbrance, or charge on a taxpayer’s property to obtain payment of overdue taxes' (Georgia Department of Revenue).

Prior to the issuance of a Fi.Fa., you will receive a 30-day notice of intent. This letter will warn you of a possible Fi.Fa., and will allow you to pay the account in full within 30 days.

Fi.Fa.s are recorded on the General Execution Docket of the Clerk of the Superior Court and remain in effect for seven years. A Fi.Fa. may appear on credit reports and adversely affect your credit rating. The Tax Commissioner encourages full payment of taxes by the due date.

If I have a Fi.Fa. (lien), how do I get it cancelled? Payment of outstanding taxes along with applicable fees, penalties and interest will serve to cancel the Fi.Fa.

Can I purchase Fi.Fa.s 'over the counter'? No. The transferring of tax executions (liens) is at the discretion of the Tax Commissioner. The Tax Commissioner will no longer transfer tax liens in bulk to any third-party investor as a general means of collecting delinquent taxes.

When is your next tax sale? If a tax sale is scheduled, an auction of the property is conducted in front of the Forsyth County Court House on the first Tuesday of the month. When scheduled, it will be advertised in the Forsyth County Newspaper for four consecutive Wednesdays prior to the sale and will be posted in the legal section.

Mobile Homes

Prior to purchasing a mobile home, please contact Building and Economic Development at 770-781-2114 for regulations and permits.

Please contact the Tax Assessors Office at 770-781-2106 before removing/demolishing a mobile home in Forsyth County.

Millage Rates

Millage rates for Forsyth County can be on the Forsyth Tax Assessor's website HERE

Return Check Policy (TAXES)

Note: Once a return check has been received, all future payments will be required to be paid with cash or certified funds.
Your tax bill will be reopened and any interest and penalties will be added to the amount in addition to the $30.00 or 5 percent of the face amount of the check, whichever is greater for the returned check fee.

If the restitution on the return check is not paid by the time allotted it will be turned over to The Magistrate’s Office for the issuance of a warrant.