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EFFECTIVE IMMEDIATLEY

MOTOR VEHICLE AND PROPERTY TAX ARE NOW OPEN TO THE PUBLIC. WE ARE ONLY ALLOWING 5 TO 10 PEOPLE INTO THE OFFICE. PLEASE ENTER THROUGH THE ELEVATOR AT THE SIDE ENTRANCE. YOU CAN STILL PAY ONLINE AND OVER THE PHONE.

ALL CREDIT CARD FEES HAVE BEEN WAIVED WHEN PAYING THROUGH OUR WEBSITE www.floydcountytax.com

Please call the Tax Assessor’s office at 706-291-5143 For Exemptions and Personal Property returns.



Dear Taxpayer,

The duties and responsibilities of the office of Tax Commissioner are many and varied, but the main function is to serve you, the citizens of Floyd County. This site has been prepared to help you understand your rights and responsibilities as a property owner. I hope it will be of value to you.

TAX SALE: Floyd County will host tax sales for the 2020 year tentatively beginning May 5, 2020. Tax sales listings will be made available via our website at a later date.

2020 Floyd County Observed Holidays:
  • Monday, January 20
  • Monday, May 25
  • Friday, July 3
  • Monday, September 7
  • Thursday, November 26
  • Friday, November 27
  • Thursday, December 24
  • Friday, December 25
Click here to read about the Frequently Asked Questions about the new Ad Valorem Title Tax.

Click here for the Title Ad Valorem Tax Calculator.

Thank you!
Kevin Payne, Tax Commissioner
Floyd County, GA
paynek@floydcountyga.org
706-291-5148

General Information


Ad Valorem Tax Process
Ad valorem tax, more commonly known as property tax, is a large source of revenue for local governments in Georgia. The basis for ad valorem taxation is the fair market value of the property, which is established as of January 1 of each year. The tax is levied on the assessed value of the property which, by law, is established at 40% of the fair market value unless otherwise specified by law (O.C.G.A. 48-5-7). Fair market value, means "the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm's length, bona fide sale. "(O.C.G.A. 48-5-311) The amount of tax is determined by the tax rate (mill rate) levied by various entities (one mill is equal to $1.00 for each $1,000 of assessed value, or .001).

Several distinct entities are involved in the ad valorem tax process:

The State Revenue Commissioner is responsible for examining the tax digests of counties in Georgia in order to determine that property is assessed uniformly and equally between and within the counties (O.C.G.A. 48-5-340). In addition, the State levies ad valorem tax each year in an amount which cannot exceed one-fourth of one mill(.00025).

The County Board of Tax Assessors, appointed for fixed terms by the county commissioners, is responsible for the appraisal, assessment, and the equalization of all assessments within the county. They notify taxpayers when changes are made to the value of property, receive and review all appeals filed, and insure that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer.

The County Board of Equalization, appointed by the Grand Jury, is the body charged by law with hearing and adjudicating administrative appeals to property values and assessments made by the Board of Tax Assessors.

The Board of County Commissioners, an elected body, establishes the annual budget for county government operations and levies the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.

The Rome City Commission, an elected body, establishes the annual budget for the city government operations and the Rome City School budget, and levies the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.

The County Board of Education, an elected body, establishes the annual budget for school purposes and adopts the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.

The County Tax Commissioner, an elected office established by the Constitution, is the official responsible for performing all functions related to billing, collecting, accounting for and disbursing ad valorem taxes collected in this county. The Tax Commissioner also serves as an agent of the State Revenue Commissioner for the registration of motor vehicles.

Tax Bills
Generally, Floyd County property taxes are due by November 15th. If taxes are not paid on the property, it may be levied upon and ultimately sold. When mailing in tax payments a United States Postal Service postmark will be accepted (not metered post marks). Taxes for the City of Rome are included on the county tax bill.

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. (Please note: the filing deadline for homestead exemption is also April 1). 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
When the Board of Tax Assessors changes the value of property from the value in place for the preceding year or from the value that was returned by the taxpayer for the current year, a notice of that change must be sent to the property owner. 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 assessment appeal may be made on the basis of the taxability of the property, the value placed upon the property, or the uniformity of that value when compared to other similar properties in the county. Additionally, 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.

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).

To receive the benefit of the homestead exemption the taxpayer must file an initial application. In Floyd County the application is filed with the Tax Assessor's Office. First time homeowners need to bring a copy of their warranty deed to insure their application is filed correctly. With respect to all of the homestead exemptions the Board of Assessors makes the final determination as to eligibility; however, if the application is denied the taxpayer must be notified and an appeal procedure is then available to the taxpayer.

Georgia law allows for the year-round filing of homestead applications but the application must be received by April 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.

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.

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. Floyd 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 Commissioner's office and Tax Assessor's Office can answer questions regarding the standard exemptions as well as any local exemptions that are in place.

Available Floyd County Homesteads (these are State & Local exemptions combined):

REGULAR EXEMPTION

  • No income requirements
  • $2,000 for State and School Purposes
  • $5,000 for County purposes
  • Rome and Floyd County have a homestead freeze for County and City taxes. As market values of homestead properties increase, the homestead exemption will increase in an equal amount. The frozen value stay in place until the property is sold or a new deed is filed on the property.

VETERANS EXEMPTION

  • Must be 100% disabled-service connected
  • Letter from Veteran Affairs verifying disability
  • Un-remarried surviving spouse or minor children may also qualify
  • Currently this exemption amount is $73,768
ELDERLY EXEMPTIONS

Rome/Floyd County Senior School Tax Exemption:

Local School Exemption age 65
Homeowners 65 and older as of January 1st, qualifying to receive a standard homestead exemption, with no income requirements will receive an exemption of $40,000 of the assessed value of your homestead residence, garage, and 1 acre of land from school tax liability.

Senior State Exemption
Owner(s) must be 65 as of January 1. This exemption will exempt the owner(s) from state tax on the home and up to ten (10) acres of land. Once you qualify for one of the age 65 local exemptions you will automatically receive this exemption.

Local School Exemption age 62
Owner must be 62 prior to January 1 of the year applied for. Total income of both spouses and any other family member living in the residence cannot exceed $25,000 from all sources, including social security and pensions if living in the County or $30,000 in the City. The exemption is the greater of $10,000 or one-half of the assessed value of your homestead residence, garage, and one acre of homestead land from school liability.

Local School Exemption #2
Owner must be 75 prior to January 1 of the year applied for .Qualifies homestead properties with the total income of both spouses and any other family member living in the residence not exceeding $30,000 from all sources, including social security and pensions. The exemption is the total assessed value of your homestead residence, garage, and one acre of homestead land from school tax liability.

Property Tax Deferral Program
In addition to the various homestead exemptions that are authorized, the law also provides a Property Tax Deferral Program whereby qualified homestead property owners 62 and older with gross household income of $15,000 or less may defer but not exempt the payment of ad valorem taxes on a part or all of the homestead property. Generally, the tax would be deferred until the property ownership changes or until such time that the deferred taxes plus interest reach a level equal to 85% of the fair market value of the property.

Specialized and Preferential Assessment Programs
Two general types of specialized or preferential assessment programs are available for certain owners of certain types of property. One of these programs authorizes assessment at 30% rather than 40% of fair market value for certain agricultural properties being used for bona fide agricultural purposes.

The second type of preferential program is the Conservation Use program which provides that certain agricultural property, timber land property, environmentally sensitive property, or residential transitional property is to be valued and assessed for ad valorem tax purposes at its current use value rather than its fair market value.

Each of these specialized or preferential programs requires the property owner to covenant with the Board of Tax Assessors to maintain the property in its qualified use for at least 10 years in order to qualify for the preference. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for either of these programs.

Rehabilitated and Landmark Historic Property
Historic property that qualifies for listing on the Georgia National Register of Historic Places may qualify for preferential assessment. The preferential assessment shall extend to the building or structure, the real property on which the building or structure is located, and not more than two acres surrounding the building or structure. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for this assessment.

Brownfield Property
Property which qualifies for participation in the State's Hazardous Site Reuse and Redevelopment Program and which has been designated as such by the Environmental Protection Division of the Department of Natural Resources may qualify for preferential assessment. This special program provides for the preferential assessment of environmental and contaminated property by freezing the value for ten years as an incentive for developers to clean up the property and return it to the tax rolls. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for this assessment.

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 Floyd County on January 1 must pay the ad valorem taxes on the home by April 1 of each year and obtain their location permit at that time. Failure to pay the taxes and obtain the permit will result in a 10% tax penalty, issuance of a citation for appearance in Floyd County Magistrate Court or possible sale of the mobile/manufactured home. Mobile home owners desiring to declare a different value from the existing value on the home have 45 days to file an appeal with the Board of Tax Assessors. If a taxpayer is dissatisfied with the value change or corrections, the taxpayer has the right to appeal to the Board of Equalization within 21 days of the date of the notice.

Freeport Exemptions for Businesses
Manufacturers may qualify for Freeport Exemption on one or more of three categories. The categories are raw goods, goods in process and manufactured goods stored in warehouse to be shipped out of state. Specific detailed information is available and applications must be filed with the Board of Tax Assessors between January 1st and April 1st each year.

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


Properties


Real property taxes include ad valorem tax on land and improvements. Personal property taxes refer to the ad valorem tax on furniture, fixtures, tools, inventory, boats, aircraft, and equipment used in the operation of a business.

Property tax bills for real and personal property are generally mailed by September 1st. The due date for property taxes is November 15th of each year.

Mobile home tax bills are mailed by February 1st of each year. The due date for mobile home taxes is April 1st of each year. All mobile homes must display a current mobile home decal. These annual decals can be obtained in the tax section of this office and are provided upon payment of ad valorem taxes each year.

After the due date, interest is added monthly and a penalty of up to 20% may be added. Unpaid taxes will be subject to a lien and additional collection action.

Intangible tax is collected by the Floyd County Clerk of Superior Court.

Motor Vehicles

All vehicle owners can log into e-Services and complete the following:

  • Renew vehicle registration
  • Pay insurance fines
  • Change address
  • Cancel or replace registration
  • Get an estimate of TAVT or Ad Valorem taxes
  • Look up information such as vehicle information, title status, insurance status, registration status, and prestige plate inquiry
  • Go-Green

VEHICLE TAG RENEWALS
New residents must register their vehicles within thirty days of establishing residency in Georgia. A Georgia Driver's License must be obtained before registering your vehicle.

Out-of-state titles must be surrendered and transferred to Georgia titles (year models 1985 and older are not required to be titled in Georgia). If there is a lien on the vehicle and you do not have the title, we must have the current registration and name and address of the lien holder. Additionally leased vehicles require a power of attorney from the leasing company.

Georgia liability insurance is required to be transmitted to the state's data base by your insurance company in order to register your vehicle. The vehicle must be covered by liability insurance at all times or a lapse in coverage penalty will apply. If you cancel the insurance, you must also cancel the registration.

You can renew your tag over the internet at https://eservices.drives.ga.gov/?Link=RenewVehicle or by phone at 1-877-496-0249.

Tags expire on the birthday of the first owner shown. You should receive a bill 30 days prior to renewal. Penalties apply after the birthday deadline. Failure to receive a bill in the mail does not relieve the penalty. If you do not receive a bill, call the Tag Office with your tag number and one will be mailed to you. This must be done in time to insure registration by your birthday.

It is the vehicle owner's responsibility to insure their vehicle is properly registered.

The penalty for late registration is 10% of the tax ($5.00 minimum) and 25% of the tag fee. These penalties begin immediately following the due date.

NEW AND USED VEHICLES
Newly purchased vehicles must be registered within 7 days.

Overview of Tax Reform changes Regarding Vehicles
This legislation removes the sales tax on the purchase of automobiles and the annual ad valorem tax on the same automobiles, and replaces these taxes with a one-time vehicle tax which is calculated by multiplying the value of the motor vehicle times a vehicle tax rate of 6.75% in 2014 and 7% in 2015.

The vehicle tax is paid to the tag agent in the county in which the purchaser registers the vehicle and is paid at the time the purchaser applies for the title and registers the motor vehicle.

For further information regarding vehicle registration please visit the State of Georgia Motor Vehicle Division website at http://motor.etax.dor.ga.gov/.

Frequently Asked Questions


The information in this web site is intended to aid you in understanding your rights and responsibilities relating to property tax in Floyd County. A small web page cannot cover the many and complex tax laws in Georgia. If you have questions or need clarification, please call the office at 706-291-5148 . My staff and I are here to help you.

Purpose of this Site
The purpose of this site is to answer questions and provide general information to the public on taxation in Floyd County, Georgia. This site does not necessarily cover every aspect of property taxation and should not be relied upon as a legal source of information. Please refer to the specified code sections for specific limitations.

The Department of Revenue sponsors a web site where the annotated version of the Official Code of Georgia (O.C.G.A.) can be viewed.

The Floyd County Tax Commissioner's Office should be contacted for more information on inquiries about billing and collection of property taxes, and the Floyd County Board of Tax Assessor's Office should be contacted for more information on property values. The phone number for the Tax Assessor is 706-291-5143

What is property taxation?
Property tax is an ad valorem tax, which means according to value. Ad valorem tax, the tax collected by the tax commissioner, is based on the value of the taxable property in the county.

What property is taxed?
All real estate and personal property are taxable unless law has exempted the property. (O.C.G.A. 48-5-3) Real property is land and generally anything that is erected, growing or affixed to the land; personal property is everything that can be owned that is not real estate. Personal property typically consists of inventory and fixtures used in conducting business, boats, aircraft, farm machinery, motor vehicles and mobile homes. Your household property is not normally taxable.

Who decides how much my property is worth for tax purposes?
The Board of Assessors and their staff have the responsibility of determining the value of property in Floyd County. Each year between January 1 and April 1 every property owner has the ability to declare a proposed value for their property. (O.C.G.A. 48-5-9) These values are declared in the manner of 'filing a return'. Returns for real estate are filed in the Tax Assessor's office and returns for personal property are filed with the Board of Assessors. The Board of Assessors will review your proposed value and if they disagree, an assessment notice with the Boards' value will be mailed to you.

What if I disagree with the Tax Assessors' value?
Taxpayers may challenge an assessment by Floyd County Board of Tax Assessors by appealing to Floyd County Board of Equalization or to an arbitrator(s) within 45 days from the date of the assessment notice. Once the county board of equalization or the arbitrator(s) has rendered a decision, the taxpayer may continue their appeal to the superior court by mailing or filing with Floyd County Board of Tax Assessors a written notice wishing to continue the appeal.

What is the difference between fair market value and assessed value?
Assessed value is defined as being 40% of the fair market value. Property in Georgia is taxed on the assessed value.

What is a millage rate?
The tax rate, or millage rate, is set annually by the Floyd County Board of Commissioners, the Rome City Commission, and the Floyd County Board of Education. A tax rate of one mill represents a tax liability of one dollar per $1,000 of assessed value. Each governing authority estimates their total revenue from other sources. This figure is subtracted from their overall budgetary needs, and then a millage rate is set that will generate the necessary revenues to fulfill budgetary requirements.

How is my tax bill calculated?
Once the property owner and the Board of Assessors have come to terms with an appropriate value, this value is provided to the Tax Commissioner for tax bill calculation. To calculate a tax bill, you must first deduct any exemptions that may apply from the assessed value; thus generating a net assessed (taxable) value. Next you multiply the net assessed value by the millage rate.

When is my tax bill due?
Taxes for real estate and business personal property are normally due in Floyd County on November 15th each year. Mobile/manufactured homes are due April 1 of each year and motor vehicles are due based on the owners' birthday. After the due date, for real estate and business personal property, interest is charged monthly after November 15th. Additionally, a penalty of up to 20% will apply to all taxes that are not paid by the deadline. If the property taxes remain unpaid, the Tax Commissioner has the right and responsibility to levy on the property for non-payment. Of course we consider this a last resort for tax collection and prefer to use other collection methods. Tax bills are mailed to the homeowner, never to the mortgage company. You must forward your bill to your mortgage company if necessary.

Is there any way to reduce my tax bill?
Yes. There are several exemptions and special assessment programs available that may apply to your property. The most common are the homestead exemption for real estate and for business personal property there is the freeport exemption. Contact the Floyd County Tax Assessor's Office for details of the available special assessment programs and Homestead exemptions.

What is and how do I file for homestead exemption?
Homestead exemption is the system developed by the State of Georgia that exempts from taxation a specified amount of assessed value of your home. You may apply for homestead exemption in the Tax Assessor's office. To qualify you must both own and occupy your home as of January 1. Once you have qualified for homestead exemption and remain in the same house you do not need to reapply. However, if you move, you are required to reapply for the exemption for the new location. Application for homestead exemption may be submitted any time during the year but must be received before April 1 of the taxable year to qualify for the exemption that year. If received after April 1, the Tax Assessor will activate the exemption the following year. When the homeowner reaches the age of 62 years old, they may apply for an additional homestead exemption.

Where do I get a copy of my warranty deed?
You can obtain a copy of your warranty deed from the Clerk of Superior Court deed room. This office is located in the new Floyd County Courthouse, 3 Govt. Plaza, Rome, GA 30161.

Do I pay taxes on my mobile/modular home?
Yes. Mobile/modular homes are considered personal property and are taxable in the State of Georgia. Tax must be paid annually with a due date of April 1. The owner of any mobile/modular home located in Floyd County must file a return and obtain a location permit. In order to obtain this permit the mobile home tax for the current year must be paid in full.

Where do property tax dollars go?
  • To support administration of county government and the public school system
  • To build and repair public buildings and bridges
  • To pay expenses of courts, county jail and law enforcement
  • To build and maintain county roads
  • To provide for fire protection
  • To provide for public health and sanitation
This is an abbreviated list please see Georgia Code for a complete list. (O.C.G.A. 48-5-220)

Will paying my taxes late affect my credit?
When taxes remain unpaid for more than 90 days after their due date, the taxes are subject to a tax fifa (lien) being recorded in the Office of the Clerk of Superior Court. These records are public so credit bureaus may access them and may use them to adversely affect your credit. The tax office does not deal with these credit bureaus and so has no control of how they use the information or how often they update their records.

News


TAX SALE: Floyd County will host tax sales for the 2020 year tentatively beginning May 5, 2020. Tax sales listings will be made available via our website at a later date.

2020 Floyd County Observed Holidays:
  • Monday, January 20
  • Monday, May 25
  • Friday, July 3
  • Monday, September 7
  • Thursday, November 26
  • Friday, November 27
  • Thursday, December 24
  • Friday, December 25

Contact Us

Kevin Payne, Tax Commissioner
Floyd County, Georgia
4 Government Plaza Suite 109
Floyd County Historic Courthouse
Rome, Georgia 30161
Click Here for Map

Email: paynek@floydcountyga.org

Office Hours: Monday - Friday 8:00AM - 5:00PM

Property Tax Office Phone: 706-291-5148
Fax: 706-233-0033

Tag Office Phone: 706-291-5150
Fax: 706-233-0033

Mailing Address:
P.O. Box 26
Rome, GA 30162-0026

The Floyd County Tax Commissioner's Office makes every effort to produce and publish the most accurate information possible; however, this material may be slightly dated which would have an impact on its accuracy. Any errors or omissions should be reported for investigation. No warranties, expressed or implied, are provided for the data herein, its use, or its interpretation.

The assessed values are subject to change before being finalized for ad valorem tax purposes. The information should be used for informational use only and does not constitute a legal document for the description of these properties. The Floyd County Tax Commissioner's Office disclaims any responsibility or liability for any direct or indirect damages resulting from the use of this data.

Tax Sales

Floyd County - June 2, 2020 Tax Sale List


Floyd County, GA
Tax Commissioner
Kevin Payne

706-291-5148
or Send Email
Mon-Fri, 8AM-5PM

Mailing Address
P.O. Box 26
Rome, GA 30162

Location
4 Government Plaza
Rome, GA 30161

GovtWindow Help
(877) 575-7233
or Send Email

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