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About Us: The Madison County Board of Assessors, in accordance with GA. Law (HB 304) must give reasonable notice to property owners prior to making a site visit. Notice is hereby given that a representative of the appraisal staff will be listing new construction from active building permits for changes and improvements which have been made to the property. These reviews will include measuring structures, listing information and photographing the subject property. These reviews will take place between November 1st, 2009, and January 1st, 2010. For more information, please contact the Assessors' Office at 706-795-6355.
Appraiser IV:
Board Of Assessors: Chairperson: Ralph McCay Jr.
Vice Chairperson: Janis Ellis
Member: Lynn Hix
Board of Assessors Secretary: vkrieg@madisonco.us
________________________________________________________________ The purpose of the Madison County Tax Assessors is to appraise property at Fair Market Value. We are here to serve the taxpayer of Madison County and please feel free to call at (706) 795-6355 anytime and we will do our best to help you. There are four criteria that we the tax assessors office must follow. (1) Existing zoning of the property (2) Existing use of property including any restrictions or limitations. (3) Existing covenants or restrictiond in deed dedicating the property (4) Any other factors, deemed pertinet in arriving at fair market. Viewing this site: If you are having problems viewing part of this site you may need to install Adobe reader or upgrade to the newer version. It's free at www.adobe.com, then click on Adobe Reader.
Georgia Department of Revenue Madison County Local Ad Valorem Tax Facts Caution: By viewing the web pages at the Georgia Local Government Services Division's website, taxpayers should obtain a general understanding of the property tax laws of Georgia that apply statewide. This page contains local information about a specific county. While every attempt has been made to include everything a taxpayer needs to know, mistakes are possible and taxpayers should contact their local tax officials for verification and clarification of the information found on this page. Information on this page is based on the best information available. LOCAL TAX OFFICIALS Tax Commissioner S. Louise Watson P.O. Box 217 Danielsville, Ga. 30633 (706)795-6385 Fax: (706)795-3778 Email: lwatson@madisonco.us Website: http://www.madisoncountyga.us/Dir/Departments/Tax-Commissioner/27/
Chairman of the Board of Tax Assessors Ralph McCay Jr.
P.O. Box 85 Danielsville, Ga. 30633 (706)795-6357 Fax: (706)795-5715 Email: vkrieg@madisonco.us Website: http://www.madisoncountyga.us/Dir/Departments/Tax-Assessor's-Office/26/
Website: http://www.madisoncountyga.us/Dir/Departments/Tax-Assessor's-Office/26/
Chairman of the Board of Commissioners Anthony Dove P.O. Box 147 Danielsville, Ga. 30633-0147 (706)795-6300 Fax: (706)795-2997 Email: adove@madisonco.us Website: http://www.madisoncountyga.us/Dir/Departments/Board-of-Commissioners/2/
PROPERTY TAX RETURNS Property tax returns must be filed with the Madison County Tax Commissioner between January 1 and April 1 of each year. The taxpayer may elect not to file a property tax return if there have been no changes that would affect the value of their property from the previous year. Failure to file a new return when there have been improvements made to the property will subject the taxpayer to a 10% penalty on the value of the property not returned plus interest and possibly penalties from the date the tax would have been due.
Click the links below for more information on property tax assessments and filing tax returns:
http://www.etax.dor.ga.gov/ptd/adm/taxguide/geninf.aspx http://www.etax.dor.ga.gov/ptd/adm/taxguide/payment.aspx
HOMESTEAD EXEMPTIONS This section describes special local homestead exemptions that apply only in this county. Statewide homestead exemptions are also available and may provide more tax relief depending upon the taxpayer's circumstances.
The deadline for filing for a homestead exemption in Madison County is April 1. Application for homestead exemption is made with the Tax Commissioner in the county. Failure to apply by the deadline will result in loss of the exemption for that year. The following local homestead exemptions are offered in this county: Code Exemption Type County General County Bond School General School Bond State Age Other Ga. Law Elderly 10,000 10,000 10,000 65 no income restrictions (1) HB1498, 1992 2 of 3 10/1/2008 9:22:34 AM (1) bring copy of warranty deed and social security number Click the link below for more information on homestead exemptions: http://www.etax.dor.ga.gov/ptd/adm/taxguide/exempt/homestead.aspx
FREEPORT EXEMPTIONS Madison County voters have elected to exempt the following types of commercial and industrial inventory: • Class 1 - Raw materials and goods in process of manufacture – 100% exemption • Class 2 - Finished goods produced in Georgia within the last 12 months – 100% exemption • Class 3 - Finished goods stored in Georgia within the last 12 months and destined for shipment out-of-state – 100% exemption
The deadline for filing an application for freeport exemption with the Board of Tax Assessors is April 1 to receive the full exemption. For more information on freeport exemptions click the link below:
http://www.etax.dor.ga.gov/ptd/adm/taxguide/exempt.aspx
AD VALOREM TAX PAYMENTS Taxes are normally due in this county by December 20 of each year but the law allows taxpayers 60 days from the date of mailing before interest may be charged. Ad valorem taxes are collected by the Tax Commissioner. The actual deadlines for previous years in
Madison County are: • 2007 Taxes – 03/06/08 • 2006 Taxes – 08/06/07 • 2005 Taxes - 05/02/06 • 2004 Taxes - 04/20/05
After these deadlines interest at the rate of 1% per month is charged. Additionally, a penalty of 10% will apply to all taxes that are not paid within 90 days of the deadline (no penalty if tax is on a homestead and less than $500). For more information on tax payment deadlines click the link below:
http://www.etax.dor.ga.gov/ptd/adm/taxguide/payment.aspx
VALUATION APPEALS If the assessors disagree with the taxpayer's returned value, they will change the value and a change of assessment notice will be sent to the taxpayer. If the taxpayer wishes to appeal the change, the appeal must be sent to the Board of Tax Assessors and postmarked no later than 45 days from the date of the change of assessment notice. For more information on the procedure to file an appeal click the link below:
http://www.etax.dor.ga.gov/ptd/adm/taxguide/appeals.aspx
AD VALOREM TAX REFUNDS If a taxpayer discovers they have paid taxes that they believe were illegal or erroneous, they may request a refund within 3 years of the date of payment. The claim for refund should be filed in writing with the county governing authority within three years after the date of payment. For more information on the procedure to file a claim for refund click the link below: http://www.etax.dor.ga.gov/ptd/adm/taxguide/refunds.aspx
MOTOR VEHICLE REGISTRATION Madison County is on the 12-month staggered registration system. Vehicle tags are sold at the new office complex that used to be the Danielsville Elementary School which is now the Courthouse. Hours are Monday - Friday, 8:00 - 5:00.
Vehicle owners must renew their registration and pay the ad valorem tax every year with the Tax Commissioner during the 30 day period which endson their birthday. If the vehicle is owned by more than one person, then the birthday of the person's name that appears first on the title is used todetermine the registration period. Newly acquired vehicles must be registered within 30 days; the owner would then come back in during the 30 dayperiod which ends on their birthday to pay the ad valorem tax. For more information on motor vehicle ad valorem taxation click the link below: http://www.etax.dor.ga.gov/ptd/cds/mvman/index.aspx
MOBILE HOME TAXATION Mobile Home Location Permits Taxpayers locating a mobile home in Madison County must apply to the Tax Commissioner for a location permit within 30 days of permanent placement of the home in the county and then annually thereafter between January 1 and May 1. Mobile homes that aretemporarily located in the county and are owned by a business that is not located in the county should notify the Board of Tax Assessors of their presence to avoid being cited for failure to apply for the location permit. Mobile Home Returns Owners of mobile homes that are located in the county on January 1 must return the mobile home for taxation to the Tax
Commissioner on or before May 1 of each year at the same time they apply for the location permit. For more information on mobile homes click the link below: http://www.etax.dor.ga.gov/ptd/adm/taxguide/mobile.aspx
INTANGIBLE RECORDING Every holder of a long-term note secured by real estate must have the security instrument recorded in the county where the real estate is located within 90 days. In Madison County the Clerk of the Superior Court is responsible for collecting intangible recording tax. The Clerk's office can be contacted at:
P.O. Box 247 Danielsville, Ga. 30633 (706)795-6314 The tax for recording the note is at the rate of $1.50 for each $500.00 or fractional part of the face amount of the note. For more information on the intangible recording tax click the link below: 3 of 3 10/1/2008 9:22:34 AM http://www.etax.dor.ga.gov/ptd/adm/taxguide/intrec.aspx
OTHER INFORMATION Local Ordinances There are no local ordinances pertaining to ad valorem taxation. Fees for Garbage, Fire, Street Lights The Tax Commissioner is not responsible for collecting fees for garbage, fire, and street lights. The County Governing Authority or the Municipal Governing Authority may have individuals appointed to handle these type fees in some cases. Independent School Systems There are no independent city school systems in this county. City Tax The Tax Commissioner is not responsible for collecting city ad valorem taxes on real and personal property. City taxes are collected at:
City of Carlton and Comer Steve Sorrells P.O. Box 65 Comer, Ga. 30629 (706)783-4552
City of Danielsville Connie Riley P.O. Box 339 Danielsville, Ga. 30633 (706)795-2189
City of Ila Susan Steed P.O. Box 46 Ila, Ga. 30647 (706)789-2244
City of Colbert Vicky Adair P.O. Box 215 Colbert, Ga. 30628 (706)788-2311 Fax: (706)788-3342
City of Hull
Janet Seagraves P.O. Box 550 Hull, Ga. 30646 (706)543-9120 Information concerning tax assessments: Homestead Exemption Information Madison County Conservation Use Information | ||||||||||
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