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Tax Commissioner

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1. 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 Sumter 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. Section 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.

2. What is a millage rate?

The tax rate, or millage rate, is set annually by the Sumter County Commissioners and the Sumter County Board of Education. A tax rate of one mill represents a tax liability of one dollar per every $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.

3. When is my tax bill due?

Taxes for real estate and business personal property are normally due in Sumter County by December 1 of each year.
Mobile / modular homes are due May 1 of each year and motor vehicles are due based on the owner's birthday.

After the due date, for real estate and business personal property, interest at the rate of 1 percent per month is charged. Additionally, a penalty of 10 percent will apply to all taxes that are not paid within 90 days of the deadline. However, homestead 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.