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Hart County Property Appraisal Department
LOCAL TAX OFFICIALS
Board of Tax Assessors
SEARCH PROPERTY RECORDS
PROPERTY TAX RETURNS Property tax returns must be filed with the Hart County Board of Tax Assessors 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.
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 an application for a homestead exemption in Hart County for the current years digest is March 1, however you may file year round, this is the cutoff for receiving the exemption for the current digest year. Application for homestead exemption is made with the Board of Tax Assessors in the county. Failure to apply by the deadline will result in loss of the exemption for that year.
local homestead exemptions are offered in this county:
FREEPORT EXEMPTIONS Hart County voters have elected to exempt the following types of commercial and industrial inventory:
The City of Hartwell has also elected to exempt 40% of all qualified inventory.
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 here.
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 the last three years in Hart County are:
* 2004 Taxes – 12/20/04
* 2000 Taxes - 12/20/00
* 1997 Taxes - 01/20/98
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 here.
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 here.
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 here.
MOTOR VEHICLE REGISTRATION Hart County is on the 12-month staggered registration system. Vehicle tags are sold in the Tax Commissioner's office. Hours are Monday - Friday, 8:30 - 5:00. The office is closed Saturdays.
Vehicle owners must renew their registration and pay the ad valorem tax every year with the Tax Commissioner during the 30 day period which ends on 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 to determine the registration period. Newly acquired vehicles must be registered within 30 days; the owner would then come back in during the 30 day period which ends on their birthday to pay the ad valorem tax. For more information on motor vehicle ad valorem taxation click here.
MOBILE HOME TAXATION
Mobile Home Location Permits Taxpayers locating a mobile home in Hart 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 are temporarily 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 here.
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 Hart County the Tax Commissioner is responsible for collecting intangible recording tax.
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 here.
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 City of Hartwell collects these fees at P.O. Box 309, Hartwell, Ga. 30643; Phone: (706)376-4756.
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. The City of Hartwell collects city tax at P.O. Box 309, Hartwell, Ga. 30643; Phone: (706)376-4756.