Hart County Property Appraisal Department

***PUBLIC NOTICE***
Notice to the Hart County Property Owners and Occupants
In accordance with O.C.G.A. 48-5-264.1, please be advised that the Hart County Appraisal Staff may be visiting your property to review your parcel information concerning an appeal filed, return filed, construction of new improvement or addition, review of parcel, and/or conservation use application. The field appraiser from our office will have photo identification and will be driving a marked County Vehicle. If you have any further questions, please call our office at the number listed at the top of this page.

PROPERTY TAX RETURNS
Property tax returns can be filed with the Hart County Board of Tax Assessors between January 1 and April 1 of each year. This can be helpful to the property owner if there are changes. A tax notice will be sent out each year by April 15. If there are corrections they can be made at that time.

HOMESTEAD EXEMPTIONS
A Person filing for Homestead Exemption must live in the home, and the home is considered their legal residence for all purposes. Persons that are away from their home of health reasons will not be denied homestead exemption. A family member or friend can notify the tax receiver or tax commissioner and the homestead exemption will be granted. (O.C.G.A. § 48-5-40) Application for homestead exemption must be filed with the tax assessor's office.

TO RECEIVE HOMESTEAD EXEMPTION FOR THE CURRENT TAX YEAR
A Homeowner can file for an application for homestead exemption for their home and land any time during the prior year up to the deadline for filing returns. To receive the homestead exemption for the current tax year, the homeowner must have owned the property on January 1 and filed the homestead application by the same date property tax returns are due in the county.

The following local homestead exemptions are offered in this county:

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.

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 please call the office.

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 please call the office.

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 please call the Tax Assessors or the Tax Commissioner.

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 please contact the Tax Comissioner.