Welcome to The Spalding County Tax Commissioner Website

ATTENTION!!

The Spalding County Tax Commissioner’s office will open to the public beginning Monday, May 11th on a limited basis. We will still follow the social distancing guidelines and allow only 5 adults at a time in the Tax/Tag office.

FACE MASKS WILL BE REQUIRED

NEW OFFICE HOURS AS OF MAY 11, 2020 ARE MON-FRI, 8:00 AM - 4:30 PM

There will be a drop box in the lobby of the courthouse for payments in the form of CHECK or MONEY ORDER for property taxes and tag renewals during this time.

Tag Renewals & Payment of insurance fines: https://eservices.drives.ga.gov

We strongly encourage renewing online and through the mail to avoid the anticipated long lines as we re-open to the public on May 11, 2020.

The Georgia Department of Revenue has extended the registration deadline to JUNE 15, 2020

Thank you for your patience and understanding during this time.

PLEASE SEE "NEWS" FOR INFORMATION ABOUT THE 2019 TAX BILLS.

The duties and responsibilities of the office of Tax Commissioner are many and varied, but our main function is to serve you, the citizens of Spalding 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. I have attempted to answer frequently asked questions and provide general information regarding taxation in Spalding County.

Please remember that this website cannot cover the many and complex laws and should not be relied on as a legal source of information. Whether you are a new resident or have been in our county for some time, my goal is to fulfill my responsibility as your Tax Commissioner in a fair and equitable manner. Please feel free to contact this office if you have any questions on the information addressed on this site.

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Georgia DRIVES Online Vehicle Services

Sincerely,

Sylvia Hollums
Tax Commissioner

General Information


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 through the Official Code of Georgia (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).

(View the complete Official Code of Georgia here.)

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 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, Spalding County property taxes are due by November 15. However, regardless of the due date, there will be no late fees charged until 60 days after the mailing of the bills.If taxes are not paid on the property, it may be levied upon and ultimately sold.

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 Tax Commissioner's office between January 1 and April 1 of each year. 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 PLEASE SEE THE BACK OF THE TAX BILL FOR A FULL BREAKDOWN OF LOCAL EXEMPTIONS

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 Spalding County the application is filed with the Tax Commissioner. With respect to all of the homestead exemptions, the Board of Tax Assessors makes the final determination as to eligibility; however, if the application is denied the taxpayer must be notified and an appeal procedure then is available for the taxpayer.

Georgia law allows for the year-round filing of homestead applications, 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.

To receive any exemption for the current year, you must have applied by the April 1st deadline in that year. Anyone applying after that date will receive the exemption in the following year. It is the responsibility of the homeowner to re-apply when the homeowner becomes eligible for a different age-based school 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. Spalding 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 can answer questions regarding the standard exemptions as well as any local exemptions that are in place.

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

Homestead EXEMPTION (S1)
  • No income requirements
  • Amounts deducted from Assessed Value (40% FMV): State-$2,000; County-$2,000; School-$2,000
Veterans (S5, SS)
  • Must be 100% disabled-service connected
  • Letter from Veteran Affairs verifying disability
  • Unremarried surviving spouse or minor children may also qualify
  • Amounts deducted from Assessed Value (40% FMV) cchanges every year. For 2019, the exemption is $85,645.
Standard Elderly Exemption (S4)
  • Age 65 and over prior to January 1 of year applied
  • Net income cannot exceed $15,000
  • Amounts deducted from Assessed Value (40% FMV): State $4,000; County-$20,000; School-$20,000: School Bond-$20,000
School Exemption (L7)
  • Age 62 and over prior to January 1 of year applied or 100% disabled regardless of age
  • Gross income from all sources in household cannot exceed $12,500
  • No source of income is exempted, however proof of income is required
  • Letter from a physician is required stating that homeoweer is 100% disabled
  • Amounts deducted from Assessed Value (40%FMV): State-$2,000; County-100%: School-100%-School Bond-100%
  • At age 65, the state exemption increases to 100%
Homeowners 65-69
  • A new exemption went into affect for senior citizens who own and occupy their homes as of January 1 of the taxable year. Those homeowners who are 65-69 years of age by January 1, regardless of income, are eligible for an exemption of $10,000 from the school portion of their taxes.
  • Homeowners 65 and older are fully exempt from the state portion of the tax bill on a house and up to 10 acres of land.
Homeowners 70-74
  • Homeowners who are 70-74 years of age, regardless of income, are eligible for an exemption in the amount of $20,000 from the school portion of their taxes on the home they own and occupy as of January 1, regardless of income.
Homeowners 75 or older
  • Homeowners who are 75 or older, regardless of income, are eligible for an exemption in the amount of $30,000 from the school portion of their taxes on the home they own and occupy as of January 1.
The Floating or Varying Homestead Exemption ( School portion only)

This is an exemption which is available to homeowners 65 or older. The exemption applies to the school ad valorem taxes only. The exemption is called a floating exemption because the amount of the exemption increases as the value of the homestead property is increased. The value for the school portion of the taxes will be based on the prior year's value and must be applied for in the same manner as all applications for homestead exemptions. It is not a freeze on the amount of the taxes, but a freeze on the value upon which the school taxes are based. Should the value decrease after this exemption is applied, the taxes will be based on the lower value. This is a new exemption that was approved by the voters in the November 2018 elections.

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 Spalding 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 Spalding 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 must file a tax return with the Board of Tax Assessors between January 1 and March 1.

For further information regarding property taxation in Georgia, please visit the State of Georgia Department of Revenue website.

Motor Vehicles


OVERVIEW

Renewal Information
A tag renewal notice lists ad valorem tax and tag renewal fees due along with any other applicable fees that must be collected to renew the vehicle’s registration. Renewal notices are mailed approximately 45-60 days prior to the registration expiration date by the State of Georgia. If a tag renewal notice is needed, please contact us to request a notice be mailed to the address on file. Call: 478.621.6500 or Email: tags@spaldingcounty.com

New Purchase Information
All title / registration transactions require a current Georgia driver's license reflecting your current physical address in Spalding County. The Georgia Department of Driver Services (DDS) offers one free change of address on a Georgia driver’s license online or in person at one of their facilities. Visit their website for more information. Businesses wishing to title a vehicle to the business must provide their active business license during each initial registration process.

Voluntary Registration Cancellation
Cancelling the registration notifies our office, law enforcement, and the Department of Revenue that said vehicle is not and will not be on the road. Cancelling the registration does not destroy the registration. It only renders it inactive.

Specialty Tags
Specialized and personalized plates are issued to private passenger vehicles only that are owned by Georgia residents. A list of all available specialty plates can be found HERE. From this list, click the desired type of specialty plate to view a sample of the plate, requirements and applicable fees.

Disabled Persons
A disabled person's license plate costs $20 (same as standard) plus any other fees and penalties which may apply, including ad valorem tax and title tax, if applicable. If the vehicle currently has a valid Georgia license plate and a disabled person's license plate is being requested for the same vehicle, a disabled person license plate will be issued at no cost. Disabled person’s license plates do not need an affidavit to renew, but are renewed each year as any registration is renewed. If you are permanently disabled, you can also apply for a disabled person plate for each vehicle you own.



DEALER AND FLEET SERVICES

Dealer
Titles may be processed by mail, walk through, or by drop off. For optimal efficiency in processing title work, all dealership applications should be complete and ready to process at time of submission. Incomplete paperwork will be returned to the dealership for correction.

Drop offs and Mail-ins are processed in the order in which they are received. Please allow 24 hours to process these submissions.

A TAVT Calculator is available on the Department of Revenue website. The calculator does not include penalties and fees which may apply if the title is not submitted by the mandated deadline.

Fleet
Fleet renewals may be processed by mail or by drop off. For optimal efficiency in processing fleet work, review renewal notices for deletions and registration cancellations. If any renewal notices are missing, please contact our office at 478.621.6500.

When all renewal notices are ready to process, please submit the following:
  • A copy of fleet insurance card, if applicable
  • Form 2290 for each vehicle with a GVW of 55,000 lbs or more


DISABLED PERSONS

Disabled Persons Placards and Plates
To obtain a disabled person's license placard (which hangs from the rear-view mirror) or plate, submit the following to our office:

Note: The licensed healthcare practitioner or doctor designates whether the disability is temporary or permanent.

Permanent Disability:
Parking Placard (Blue Hang Tag) - Permanent placards are reissued every four years but a new MV9-D is not required. To renew a permanent placard, the person who was initially issued the placard must bring their current placard and their Georgia driver's license or Georgia ID with current Spalding County address to our office. One (1) placard is valid; multiple placards may not be issued.

License Plate (Blue Emblem Plate) - A disabled person's license plate standard fee is $20 plus any other fees and penalties which may apply, including ad valorem tax and title tax, if applicable. If the vehicle currently has a valid Georgia license plate and a disabled person's license plate is being requested for the same vehicle, a disabled person license plate will be issued at no cost. Disabled person’s license plates do not need a new MV9-D to renew, but are renewed each year as any registration is renewed. If you are permanently disabled, you can also apply for a disabled person plate for each vehicle you own.

Temporary Disability:
Temporary Disabled Person's Placards (Red Hang Tag) - Temporary placards are valid for six months from the issue date. To renew a temporary placard, a newly-completed MV9-D form must be submitted.


INSURANCE REQUIREMENTS

Proof of insurance is required when issuing a tag or renewing a decal. Georgia law requires all insurance companies submit vehicle insurance policy information, and validity of same, electronically to the Georgia Electronic Insurance Compliance System (GEICS). Insurance cards are not acceptable proof of insurance coverage for motor vehicle transactions. Changes or cancellations to vehicle insurance are electronically updated to the state system by the insurance company. For most companies, this takes about 24 to 48 hours.

Printed Proof of Georgia Insurance
An original 30-day Insurance Binder with an effective date that is less than 30 days may be accepted for the following reasons:

  1. A vehicle is purchased from an individual
  2. Tag was cancelled during time period with no insurance. Tag reinstatement is requested.
  3. Owner has moved in from out of state

Fleet or Self Insured policy
Fleet card or self-insurance documents are required to be submitted with all vehicle transactions including renewals. The card must be presented at the time of registration or renewal.

Lapse of Insurance, Suspensions and Waivers
A lapse in insurance occurs when a vehicle has not carried valid Georgia liability insurance coverage for a period of more than 10 days. Insurance companies report the lapse to the Georgia Department of Revenue (DOR), and a notice of pending registration suspension is generated and mailed by the DOR. A lapse will result in a $25 pending suspension fee which must be paid within 30 days.

If the pending-suspension fee of $25 is not paid by the due date, the registration is suspended by the DOR. To reinstate the registration, the vehicle must have valid Georgia insurance coverage, the $25 pending suspension fee plus a $60 reinstatement fee must be paid, as well as any other registration fees, ad valorem taxes or penalties due. Any additional lapses in coverage and/or suspensions will result in additional fines and penalties including cancellation of the vehicle’s registration.

Cancelling Insurance
Before cancelling insurance on a vehicle, cancel the registration first to avoid penalties.

Cancelling the registration is highly recommended if the vehicle is:

  • Sold or traded-in
  • Registered in another state
  • Repossessed, stolen, wrecked, salvaged by an insurance company, or junked
  • Stored or rendered inoperable

Cancelling the registration notifies our office, law enforcement, and the DOR that the vehicle is not, and will not be, on the road. Cancelling the registration renders it inactive while maintaining the record.

Registration can be reactivated at any time, provided insurance is restored and any outstanding taxes due are paid.


NEW RESIDENTS

New to Spalding County? Welcome to Spalding County…we look forward to serving you!

Moving to Spalding County from another Georgia county?

The registered owner of the vehicle must submit the change of address request. Please notify us within 30 days of establishing residency in one of the following ways:

  • By Email - Email us at tags@spaldiingcounty.com. Include tag number and a scanned copy or picture of owner’s driver’s license with new Spalding County address.
  • By Mail - Mail the change of address request to Spalding County Tax Commissioner, P O Box 509, Griffin, GA 30224. Include a copy of the owner’s driver’s license or a lease agreement with new Spalding County address.
  • In Person - Address changes may be done in person by visiting us at the Spalding County Tax Commissioner’s Office, 132 E. Solomon St., Griffin, GA 30223, and presenting a valid Georgia driver’s license or ID card with the current Spalding County address. The plate/tag number remains the same, though a new gray decal to replace the old county information will be given. Of course, if using an “In God We Trust” decal, it can be kept in lieu of a county decal. The Georgia Department of Driver Services (DDS) offers one free change of address on a Georgia driver’s license online or in person at one of their facilities. Visit their website for more information.

Moving to Spalding County from another state?

Out-of-state title applications and registration require visiting the Spalding County Tax Commissioner’s Office and bringing the following:

  • A valid GEORGIA driver’s license/ID which shows a current Spalding County address (to obtain a Georgia driver’s license reflecting a SpaldingCounty address, apply for a driver’s license at the DDS website.
  • Proof of Georgia Insurance
  • Proof of ownership

Out of State Title:

  • Must have original title with owner(s) name printed on front
  • All listed owners on original title must be present or have a Limited Power of Attorney* and copy of driver’s license for the owner who is absent

Leased Vehicle:

  • Copy of lease agreement
  • Original Limited Power of Attorney authorizing lessee to register vehicle in Georgia (obtained from the leasing company).
  • Current registration from previous state

Title held by Lien Holder:

  • All listed owners on original title must be present or have an original Limited Power of Attorney* and copy of driver’s license for the owner who is absent
  • Current registration from previous state
  • Name, address, and phone number of Lien Holder

* Limited Power of Attorney form must include Vehicle Identification Number (VIN) and may be found HERE.

New out-of-state residents are charged 3% of the vehicle's fair market value for title ad valorem tax (TAVT) at the time of title application.

Expiration:

All registrations in Georgia expire at midnight on the birthday of the owner (first person listed on title). If a renewal notice is not received in the mail at least a month ahead of the birthday of the primary owner, then contact our office and we will be happy to send you the renewal notice. Remember that it is the responsibility of the owner to renew the registration before the deadline.


PURCHASING A VEHICLE

New Purchases
All vehicles 1986 and newer require a title to transfer ownership. Transfer of ownership must be processed in the county in which the new owner lives.

Note: Salvage vehicles are not eligible for a Georgia registration until they have been rebuilt and have passed inspection. For more information on salvage vehicles, visit the Georgia Department of Revenue website.

Businesses wishing to title a vehicle to the business must provide their active business license during each initial registration process.

Purchased from a Dealer
When a vehicle is purchased from a dealership, the dealer submits the necessary documents to apply for title. The title application must be processed either prior to or at the same time the registration is issued. The dealer also submits proof of insurance, copy of purchaser’s driver’s license reflecting Spalding county address, prior title/MSO, title ad valorem tax (TAVT) and a completed MV-1 form.

Note: It is the sole responsibility of the dealership to collect and submit TAVT to the tag office to submit title application. If a vehicle is purchased from a dealership, the customer (or purchaser) cannot submit title application/registration or pay TAVT with a personal check.

Initial Registration
All title work must be completed before a tag will be issued.

Dealerships may purchase a tag for the customer.

If a dealership purchases and submits the tag request with the title application electronically, the tag will be mailed to the customer directly from the Department of Revenue in Atlanta.

If the dealership does not purchase a tag, the new owner must visit our office to purchase a tag. The owner must provide a copy of a valid driver’s license with current Spalding county address.

Effective July 1, 2015: If a brand new vehicle (i.e., one that has never been the subject of a sale at retail to the general public) is purchased, the state offers the option of purchasing a two-year registration during the initial registration period for a $40 fee (standard plates only). Annual registration renewal applies thereafter. Availability offered for passenger cars designed to carry 10 passengers or less only.

Purchased from an Individual or Business
For a vehicle purchased from an individual or business (other than a dealer) in a casual/private sale, the new owner is required to apply for the title and registration. The new owner must title and register the vehicle in their name within seven (7) days of the purchase date per law enforcement if vehicle is driven and within 30 days to avoid late penalties from the Department of Revenue (DOR).

When the seller has provided a title properly signed over, the purchaser needs to bring the following items to our office:

  1. Title correctly signed over to new owner
  2. New owner(s) present with valid identification, first owner must have valid Georgia driver's license or Georgia identification card reflecting the Spalding County address.
  3. Valid Georgia Insurance
  4. If the vehicle is leased, provide the original lease agreement that includes the names and addresses of the leasing company and the lessee(s).
TAVT is collected at the time of titling. To use the online TAVT calculator provided by the DOR for a TAVT estimate, click HERE.

If vehicle is purchased from an individual or business and the Certificate of Title is in the possession of a bank or other financial institution, the purchaser or lien holder must apply for the Georgia title and registration. If financing the vehicle, the lien holder normally submits the necessary documents to apply for title.

Initial Registration
All title work must be completed before a tag will be issued. Tag may be applied for at the time of title application.

If financing, the lien holder will send notification to the new owner that the title application has been processed. The new owner will then need to visit our office to register the vehicle.


RENEWALS

Renewal notices are mailed approximately 45-60 days prior to the registration expiration* date by the Georgia Department of Revenue (DOR). A tag renewal notice lists ad valorem tax (if applicable) and tag renewal fees due along with any other applicable fees that must be collected to renew the vehicle’s registration.

*Birthday of primary owner for individuals and alphabetically for businesses

If a tag renewal notice has not been received, call 478.621.6500 to request a duplicate renewal notice, check the DOR website or email request to tags@spaldiingcounty.com.

Failure to receive a renewal notice does not relieve the registered owner/taxpayer from the obligation to register/renew the vehicle’s registration by the due date (midnight of the primary owner’s birthday). If the owner does not receive a renewal notice, it is still the owner’s responsibility to renew by the expiration date. Penalties applied by the state cannot be waived due to the owner not receiving a renewal notice.

If the primary owner has recently moved and has not received a renewal notice, notify us of the change of address. A valid driver’s license with a Spalding County address or a copy of your lease agreement must be submitted. If the primary owner is a company, a valid business license at the new address must be submitted. Also, please include a copy of the fleet card if renewing fleet vehicles.

We offer 3 ways to renew your registration:

  • Online - The DOR website offers lookup availability to renew registration.
  • By Mail - Complete the requested information on the renewal notice and remit payment by check. Be sure to include the tag number. If the amount is not listed, please call 478.621.6500 or email tags@spaldiingcounty.com. Mail renewal using the return envelope provided or address envelope to Spalding County Tax Commissioner, P O Box 509, Griffin, GA 30224.
  • In Person - Visit our office at the Spalding County Tax Commissioner’s Office, 132 E. Solomon St., Griffin, GA 30223 between the hours of 8 AM – 5 PM.

Legislation Effective July 1, 2015 impacting renewals

Georgia House Bill 170 adds new fees for alternative fuel vehicle owners. More information
House Bill 170 also adds new highway impact fees for all vehicles over 15,500 lbs. - gross vehicle weight rating. More information


SPECIAL TAGS

Specialized license plates may be applied for at our office. If the specialty plate is in inventory and all requirements for issuance are met, the plate will be issued at the time of application. If the plate is not in inventory, a temporary permit will be assigned until the plate can be issued and mailed from the Department of Revenue in Atlanta.

Specialized and personalized plates are issued to private passenger vehicles only that are owned by Georgia residents.

A list of all available specialty plates can be found HERE. From this list, click the desired type of specialty plate to view a sample of the plate, requirements and fees.

College and University Plates

See list of Available College and University specialty plates HERE. No special requirements.

  • $25 manufacturing fee per plate. (One Time)
  • $35 special tag fee. (Yearly)
  • $20 license plate fee. (Yearly)

Military

Requires special qualifications. Surviving spouses are entitled to apply for the following military license plates in his or her name through our office as long as they do not remarry. A list of military tags can be found HERE.

1 free tag per eligible category; fees are waived for manufacturing and yearly tag renewals.

Special Interest

Certain special interest plates require additional documentation before issuance and renewal. More information about requirements and pricing, as well as samples, can be found HERE.

  • $ 0 - $25 - Manufacturing fee varies per individual specialty plate (One Time)
  • $ 25 - $35 - Special tag fee varies per individual specialty plate (Yearly)
  • $ 20 - standard license plate fee (Yearly)

Personalized - Special License Plate with Name and/or Other Letters or Numbers

To view if the prestige tag combination you would like is available for purchase please check HERE.

To request a special prestige license plate, submit the following to our office:


Relinquishing the Ownership of a Special License Plate

Owners of prestige, college, commemorative or other specialty plates (tags), not requiring special qualifications to obtain, may relinquish the ownership of their tag to another person or persons by providing them with:


IMPORTANT: By signing the form and accepting the plate and registration certificate, the new owner understands that any applicable registration fees and vehicle ad valorem tax will be calculated based on his or her registration period and not the registration period of the previous owner of the plate. The new owner of the specialty plate should not place the plate on their vehicle until it has been properly registered to him or her through our office.


TAG CANCELLATION & REACTIVATION

Cancelling Vehicle Registration

Vehicle registration may be cancelled at any time. However, to avoid insurance suspension fines, it is advised to cancel the registration before cancelling the insurance policy. The vehicle's ad valorem tax must be current.

Cancelling the registration notifies our office, law enforcement, and the Department of Revenue that the vehicle is not, and will not be, on the road. Cancelling the registration renders it inactive but does not remove it.

Cancelling the registration is highly recommended if the vehicle is:

  • Sold or traded-in
  • Registered in another state
  • Repossessed, stolen, wrecked, salvaged by an insurance company, or junked
  • Stored or rendered inoperable

Reactivating Vehicle Registration

Reactivation of a registration can be done at any time, provided the insurance has been restored and any outstanding taxes due have been paid.

We offer 2 ways to cancel registration:

  • In Person - Spalding County Tax Commissioner’s Office, 132 E Solomon St, Griffin, GA 30223. The vehicle owner must be present when completing this transaction in person. The owner must provide their valid Georgia driver’s license or Georgia ID card.
  • Mail - Spalding County Tax Commissioner’s Office, P O Box 509, Griffin, GA 30224. When submitting request by mail, please include a copy of the owner’s valid Georgia driver’s license or Georgia ID card and a completed Registration Cancellation Form signed by the vehicle owner.

Reactivating a Voluntarily Cancelled Vehicle Registration

To reactivate a vehicle’s registration, please provide/complete the following:

  • Valid Insurance
  • Ad Valorem tax up-to-date (If applicable)
  • Tag fee up-to-date
We offer 2 ways to reactivate registration:

  • In Person - Spalding County Tax Commissioner’s Office, 132 E Solomon Street, Griffin, GA 30223. You must provide your valid Georgia driver’s license and VIN
  • Mail - Spalding County Tax Commissioner, P O Box 509, Griffin, GA 30224. When submitting request by mail, please include a copy of the owner’s valid Georgia driver’s license and VIN.

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 Spalding 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 770-467-4360. 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 Spalding 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 Georgia Department of Revenue sponsors a web site where the non-annotated version of the Official Code of Georgia (O.C.G.A.) can be viewed. View the O.C.G.A online here.

The Spalding County Tax Commissioner's Office should be contacted for more information on inquiries about billing and collection of property taxes, and the Spalding County Board of Tax Assessor's Office should be contacted for more information on property values. The phone number for the Tax Assessor is 770-467-4240.

FREQUENTLY ASKED QUESTIONS

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 Spalding 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 Spalding County Board of Tax Assessors by appealing to Spalding 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 Spalding County Board of Tax Assessors a written notice wishing to continue the appeal.For more information about the appeal process visit the Spalding County Tax Assessor's web site at http://www.qpublic.net/spalding/.

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 Spalding County Board of Commissioners and the Spalding 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 many 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 Spalding County on November 15th each year. Mobile/modular 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 at the rated proscribed by law per month is charged after the due date. Additionally, a penalty of 5% will be applied every 120 days after the deadline until it reaches 20%. However, homesteaded property with a tax liability of less than $500 does not receive the penalty. 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.

Is there anyway 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 Spalding County Tax Assessor’s Office for details of the available special assessment programs.Contact the Spalding County Tax Commissioner's office for details of the available 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 Commissioner'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. The tax commissioner may request an update of the homestead application, particularly those that have an income requirement, from time to time.

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 record center. This office is located in the Spalding County Courthouse, 132 East Solomon Street, Griffin, GA.

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 Spalding 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; you can view the complete list in the Georgia Code.(O.C.G.A. 48-5-220)

When do you conduct tax sales of delinquent parcels?

Under Georgia law, tax sales must take place on the first Tuesday of the month between the hours of 10:00 a.m. and 4:00 p.m. The next tax sale in Spalding County will be December 3, 2019 between the hours of 10:00 a.m. and 4:00 p.m. For a list of parcels included in the tax sale, please email s.hollums@spaldingcounty.com. You will also find the parcels listed in the legal section of the Griffin Daily News on November 8, November 15, November 22 and November 29th.

Contact Us


Sylvia Hollums
Spalding County Tax Commissioner
P.O. Box 509
Griffin, Georgia 30224

Email: shollums@spaldingcounty.com

Physical Address
132 East Solomon Street
Griffin, Georgia 30223

Office Hours
Monday – Friday 8:30AM – 5:00PM

Tax Office: 770-467-4360
Tag Office: 770-467-4380
Fax: 770-467-4368

News


2019 Tax Bills
I am pleased to finally announce that our 2019 property tax bills will be in the mail the week of October 28 2019! Due to several issues that have delayed the approval of out 2019 digest, we did not make our normal September 15th mailing date. Under Georgia law, there will be no late fees charged until 60 days after the mailing of the tax bill. The due date on the tax bills will say December 20, 2019. However, no late fees will be charged before December 30, 2019.

If you purchased the property after January 1, 2019, you may not receive a bill because Georgia law requires the bills to be mailed to the owner of record as of January 1 of the taxable year. You may call our office at 770-467-4360 and request a copy of the bill. You may also use the “search & pay taxes” tab and search for the tax bill and print a copy of the bill. You may pay online as well. There is a 2.5% convenience fee for debit and credit card payments through Government Window.

If you sold your property after January 1, 2019, you will still receive the tax bill for this year. You may submit a copy of the closing statement before the deadline to this office with the name of the new owner and we will send the new owner a copy of the tax bill with an additional 60 days to pay without accruing late fees.

We do not mail tax bills to mortgage companies. If you have an escrow account, be sure and send a copy of your bill to your lienholder for payment of these taxes.

Sylvia W Hollums,
Tax Commissioner

2020 MOBILE HOME BILLS DUE APRIL 1, 2020.

SPECIAL NOTE: OUR OFFICE WILL BE CLOSED WEDNESDAY, JANUARY 20, 2020 FOR MARTIN LUTHER KING DAY. WE WILL OPEN ON TUESDAY, JANUARY 21, AT 8:30 A.M.

2020 Holiday Schedule
All Spalding County offices will be closed the following days in 2020:
  • January 1, New Year’s Day
  • January 20, Martin Luther King Day
  • April 10, Good Friday
  • May 25, Memorial Day
  • July 3, Independence Day
  • September 7, Labor Day
  • November 26-27, Thanksgiving
  • December 24-25, Christmas AND JANUARY 1, 2021, NEW YEAR'S DAY.

Out-of-State Vehicle Purchases
Georgia Sales Tax must be paid on all vehicles purchased outside the State of Georgia prior to registration of the vehicle.

Handicap Placards
The Tax Commissioner issues handicap mirror hangers. The applications for these hangers are available in our office.

Renew Your Tag Online
You may now renew your registrations over the Internet anytime 24 hours per day, days a week at www.dor.ga.gov.

TAX SALES
The next tax sale of delinquent properties will be February 4, 2020. For a list of parcels, please email shollums@spaldingcounty.com.

Spalding County, GA
Tax Commissioner
Sylvia Hollums
official

Mailing Address
P.O. Box 509
Griffin, GA 30224

Physical Address
132 East Solomon St
Griffin, GA 30223

Office Hours:
M-F 8:00AM–4:30PM
Tax: 770-467-4360
Tag: 770-467-4380
Fax: 770-467-4368
or Send Email

GovtWindow Help
(877) 575-7233
or Send Email