Overview

The information on this web site is intended to aid you in understanding your rights and responsibilities relating to property tax in Morgan County. If you have questions or need clarification, please call the office at (706) 342-0464.

The purpose of this site is to answer questions and provide general information to the public on taxation in Morgan 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 non-annotated version of the Official Code of Georgia can be viewed. To view this site, click HERE.

The Morgan County Tax Commissioner's Office should be contacted for more information on inquiries about billing and collection of property taxes, and the Morgan 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) 342-0551.

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 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 Morgan County. Each year between January 1st and April 1st, 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 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?

You have the right to appeal these values to the county Board of Tax Assessors followed by an appeal either to the county Board of Equalization or to Arbitration and in either case, to appeal to superior Court.

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 Morgan County Board of Commissioners and the Morgan 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 Morgan County by November 15th of each year. Mobile/modular homes are due April 1st 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 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, however, homesteaded property with a tax liability of less than $500 does not receive the 90-day 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 Tax Assessor's Office about homestead exemptions and the assessor's office about exemptions such as Freeport, conservation use, etc.

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. To recieve the benefit of the homestead exemption, the taxpayer must file an initial application with the Morgan County Tax Assessor's office. Georgia Law allows for the year-round filing of homestead applications, but the application must be recieved by April 1 st of the year for which the exemption is first claimed by the taxpayer. If the application is recieved after April 1 st the exemption will apply to the next tax year. 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.

Where do I get a copy of my warranty deed?

You can obtain a copy of your warranty deed from the Morgan County Clerk of Superior Court..

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 Morgan 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 the Official Georgia Code for a complete list. (O.C.G.A. § 48-5-220).

How do I register a vehicle I recently purchased from a dealer?

  • If you purchased a vehicle from a Georgia dealership and title tax is due, the dealer must submit the title application electronically through the Georgia Electronic Title and Registration System (ETR).
  • If you purchased from an out-of-state dealership, in most cases, they will submit the necessary documents to our office to apply for your title.
  • The title application must be processed prior to the registration being issued or at the same time the registration is issued.

    Once the title application has been processed, and if you still need to register the vehicle, the dealer will send you a copy of the title receipt and you will need to visit the Morgan County tag office. If you have not received a copy of the title receipt and it has been at least 30 days since the date of your purchase, contact the dealer to determine the status of your application.

    To register the vehicle, you need to bring the following items when visiting one of our offices:

    • Valid Georgia driver's license or Georgia identification card. If a new tag is to be issued, the Georgia DL or ID with a Morgan County address.
    • Valid Georgia Insurance
    • If the vehicle is leased, you must provide the original lease agreement that includes the names and addresses of the leasing company and the lessee(s)

    How do I register a vehicle I recently purchased from an individual or business (not a dealership)?

    Without a Lien

    If you purchase a vehicle from an individual or business (other than a dealer) in private sale, you are required to apply for the Georgia title and registration within seven business days of the purchase date. A registration can be issued along with the title application or after the application has been processed.

    When the seller has provided a title properly signed over to you, all of the following are required:

    Valid Georgia driver's license or Georgia identification card. If a new tag is to be issued, the Georgia DL or ID card must reflect a Morgan County address.

    • Copy of the bill of sale from the seller dated within seven business days
    • Original Certificate of Title
    • Current certificate of registration for tag transfer, if applicable
    • Valid Georgia Insurance
    • An original notarized power of attorney from any owner who will not be present at the time of registration

    With a Lien

    If you purchased your vehicle from an individual or business and the Certificate of Title is in the possession of a bank or other financial institution, you must still apply for the Georgia title and registration within seven business days. If you are financing the vehicle, the lienholder normally will submit the necessary documents to apply for your title.

    If you purchased your vehicle from an individual or business and there is a lien involved and the bank or financial institution does not provide the title within the seven day period, then you will not be able to title or register the vehicle. In certain situations you may be able to obtain a temporary operating permit.

    When the title is in the possession of a bank or other financial institution, bring the following items:

    • Valid Georgia driver's license or Georgia identification card. If a new tag is to be issued, the Georgia DL or ID with a Morgan County address.
    • Copy of the bill of sale from the seller dated within seven business days
    • Copy of seller’s registration
    • Valid Georgia Insurance
    • An original notarized power of attorney from any owner who will not be present at the time of registration
    • If the vehicle is leased, you must provide the original lease agreement that includes the names and addresses of the leasing company and the lessee(s)

    Additional Title Questions

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

    Additional Information:

    • Under normal circumstances, the information provided above is required to register a vehicle. Other documentation may be required upon review of the paperwork.
    • It is a misdemeanor to display a license plate or temporary operating permit not issued by a dealer, or printed and recorded in the Georgia Registration and Title Information System.
    • Effective March 1, 2013, sales tax and the annual ad valorem tax were removed on newly-purchased vehicles and replaced with a one-time title tax. Click here to determine the title tax due.

    How to obtain a Georgia Driver's License?

    For information on how to obtain a Georgia driver’s license or Georgia identification card, visit the Department of Driver Services website

    How do I register my vehicle if I'm new to Georgia?

    Individuals have 30 calendar days after establishing residency to register their vehicles. The out-of-state vehicle registration is no longer valid after the 30-day period. If you do not register your vehicle within 30 days, penalties and fines are assessed.

    • New residents are required to pay a tag fee, a title fee, and a one-time title ad valorem tax (title tax) of 3%. The full amount is due upon titling any motor vehicle. If you have a lienholder: The Georgia title will be mailed to the lienholder on file.
    • If you do not have a lienholder: The Georgia title will be mailed to the registered owner at the address on file.
    • When your vehicle requires a Georgia title, you will be unable to register your vehicle and obtain a Georgia license plate (tag) or to transfer an existing Georgia license plate to the vehicle without a Georgia title already issued in your name or without applying for a title at the time of registration. Click here for a list of vehicle types required to be titled in Georgia.
    • Valid Georgia driver's license or valid Georgia identification card with the current Morgan County address for each owner.
    • Original out-of-state title issued in your name OR
      • If you have moved from another state and your lender or leasing company is holding your out-of-state title, you must complete and sign a Statement of Title Held by Lien Holder or Leasing Company and submit it with your original valid out-of-state registration certificate in lieu of your title
      • If the vehicle is leased, you will also need an original notarized Power of Attorney from the leasing company and the lease agreement (with the name and address of the leasing company)
    • All owners must be present at the tag office or an original notarized Power of Attorney for any owner who is not present
      • If any owner is not present, a legible photocopy of the valid Georgia driver’s license or valid Georgia identification card is required
    • Valid current registration from the former state
    • Date the owner moved to Georgia
    • Current mileage
    • If you need information on how to obtain a Georgia driver’s license or Georgia identification card, visit the Department of Driver Services website.

    Once your vehicle is registered, you are required to renew the registration by the vehicle's renewal deadline each year, which is the registered owner’s birthday.

    How do I register my vehicle if I'm new to Morgan County?

    If you're moving from another Georgia county, follow these steps:

    Your address can be changed by visiting the Morgan County Tag Office and presenting a valid Georgia driver’s license or Georgia ID card with a current Morgan County address.

    OR

    You can also change your address online at the Georgia DOR's Online Service Center. You must include a copy of your valid Georgia driver's license or ID card.

    The Georgia Department of Driver Services offers one free change of address on your Georgia Driver’s License online or in person at one of their facilities. Visit their website for more information.

    How do I know when to renew my vehicle registration?

    Individuals

    The expiration date is the first registered owner's birthday.

    Businesses

    Below is a list of renewal dates for registrations in the name of businesses that are not IRP. The letters correspond to the first letter of the business name.

    A-B - January M-N - July
    C-D - February O-P - August
    E-F - March Q-R - September
    G-H - April S-T - October
    I-J - May U-V-W - November
    K-L - June X-Y-Z - December

    Tag Weight Classes

    1. Any vehicle running a plate (tag) that the weight class is over 54,999 must present a 2290 form
    2. Any vehicle running a plate (tag) that the weight class is 15,500-26,000 will pay a $50.00 Impact Fee
    3. Any vehicle running a plate (tag) that the weight class is 26,001 or more will pay a $100.00 Impact Fee

    Trucks & Truck Tractors Not For Hire

    Dec 1st Mar 1st Jun 1st Sep 1st
    PF 26,001-30,000 lbs. $45.00 $33.75 $22.50 $11.25
    PG 30,001-36,000 lbs. $70.00 $52.50 $35.00 $17.50
    PH 36,001-44,000 lbs. $115.00 $86.25 $57.50 $28.75
    PI 44,001-54,999 lbs. $190.00 $142.50 $95.00 $47.50 (1)
    PK 55,000-63,280 lbs. $300.00 $225.00 $150.00 $75.00
    PK 63,281-Maximum $400.00 $300.00 $200.00 $100.00
    *PW Straight Truck $31.00 $23.25 $15.50 $7.75
    *PX Straight Truck $75.00 $56.25 $37.50 $18.75
    *PZ Truck Tractor $220.00 $165.00 $110.00 $55.00

    *PW - Hauling Fertilizer & Agriculture products

    *PX - Not Truck-Tractor

    *PZ - Hauling Fertilizer or Milk

    Trucks & Truck Tractors For Hire

    Dec 1st Mar 1st Jun 1st Sep 1st
    HF 26,001-30,000 lbs. $85.00 $63.75 $42.50 $21.25
    HG 30,001-36,000 lbs. $130.00 $97.50 $65.00 $32.50
    HH 36,001-44,000 lbs. $215.00 $161.25 $107.50 $53.75
    HI 44,001-54,999 lbs. $365.00 $273.75 $182.50 $91.25
    HJ 55,000-63,280 lbs. $575.00 $431.25 $287.50 $143.75
    HK 63,281-Maximum $725.00 $543.75 $287.50 $181.25
    *HX Straight Truck $150.00 $112.50 $75.00 $37.50

    *HX - Not Truck-Tractor

    All Hearses and/or Ambulance

    HB - $20.00

    Renew On Time

    Not receiving a renewal notice does not relieve the registered owner from the obligation to renew the vehicle’s registration by the due date. Penalties will not be waived because the owner did not receive a renewal notice. Contact us at 706-342-0464 or by email to any tag and tax clerk listed on the contact page for a copy of the renewal notice or to receive total amount due.

    To ensure timely processing and to avoid penalties, carefully read the renewal notice and the enclosed insert for instructions and additional information. If a renewal is submitted without all the required information, it will be returned to the owner and tax/tag penalties will be applied.

    How do I renew my vehicle registration?

    Renew Your Tag Online

    Credit cards accepted online are Discover, MasterCard and Visa. Note: The Georgia Department of Revenue charges a credit card convenience fee of 2.5% ($1.50 minimum fee) to use this service.

    A tag cannot be renewed online if the vehicle:

    • Does not have a valid Georgia insurance policy, which must be electronically transmitted to the state database by the insurance company
    • Weighs over 8,500 pounds
    • Is covered by a Georgia Fleet insurance policy or a Georgia self-insured insurance policy
    • Currently has a specialty license plate that requires supporting documentation to renew (e.g., military, certified firefighters and amateur radio plates)
    • Registered owner has a change of address

    Renew Your Tag By Mail

    To ensure timely processing and to avoid penalties, carefully read the renewal notice for instructions and additional information. All renewal requirements must be met before the renewal can be processed. If a renewal is submitted without all the required information, it will be returned.

    Personal checks or money orders are accepted.

    Mail renewal payments to:

    Morgan County Tax Commissioner
    P.O. Box 151
    Madison, GA 30650

    • Make checks and money orders payable to Morgan County Tax Commissioner
    • If your check is dishonored by the bank, a service fee will be assessed in accordance with state law and federal guidelines. In providing a check as payment, you authorize electronic re-presentment if your check should return unpaid. Also, you authorize service charges and processing fees, as determined by law, to be debited from the same account via paper draft or electronic funds transfer.

    Mailed-in renewal payments must be postmarked by the US Postal Service on or before the renewal date or tax and tag penalties will apply. If the renewal is received without proper payment or required documents, the renewal will be returned and the due date cannot be extended. Tax and tag penalties will apply.

    Renew Your Tag In Person

    Visit the Morgan County Tag Office. Payment methods include cash, personal checks, and money orders, MasterCard, Visa and Discover.