Tax Assessors Office

The Polk County Board of Assessors is an independent body appointed by the Board of Commissioners. The Assessors’ staff is responsible for compiling a fair and equitable annual tax digest as required by Georgia Law and Georgia Department of Revenue rules and regulations.

IMPORTANT 2025 PROPERTY TAX RETURN INFORMATION
Property Tax Returns will be accepted January 1 – April 1, 2025.

When are Property Tax Returns Due?
Property taxes are due on property that was owned on January 1 for the current tax year. The law provides that property tax returns are due to be filed with the county tax receiver or the county tax commissioner between January 1 and April 1 (O.C.G.A. 48-5-18). 

Residents of Georgia are required to file a return of their real property in the county where the real property is located. Residents of Georgia are required to file a return on personal property in the county where they have a legal residence, unless the personal property is used in connection with a business located elsewhere.
Boats that are kept in a county other than where the owner lives are returned where they are kept for at least 180 days or more out of the year.
Airplanes that are hangered in a county other than where the owner lives are returned to the county where they are hangered.
Nonresidents that have real or personal property located in Georgia are required to file a return for the property in the county where the property is located.


When to File a Return?
No Requirement to File a Return Every Year If a taxpayer filed a property tax return or paid taxes on their property the year before and does not file a return on their property for the current tax year, then they are considered to have filed a return on the same property at the same valuation as the year before. And they are considered to have claimed the same homestead exemptions and personal property exemptions as they had in the previous year.

Real Estate Transfer Tax Form Considered Filing Return If a taxpayer acquires property in the previous tax year and a real estate transfer tax form was filed and the real estate transfer tax paid, then they are considered to have filed a property tax return on the same property at the same valuation as was transferred in the previous year. But if any improvements are made to the property after it is transferred, they should file a property tax return for the current tax year. And, if applicable, they must still file for homestead exemption and personal property exemption.

Homestead Exemption
Polk County has several homestead exemptions that property owners may qualify for. 
To be eligible for a homestead exemption:

  1. You must have owned the property as of January 1.
  2. The home must be considered your legal residence for all purposes.
  3. You must occupy the home.
  4. You cannot already claim a homestead exemption for another property in Georgia or any other state.

If you are 62 or older, please come in or call to ask about our senior exemptions.

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