Clayton County, GA - Tax Assessors Office

The Tax Assessors Office is responsible for the preparation of the annual real and personal property tax digest in compliance with the taxation laws of the state.

In order to meet State Mandated Digest Requirements, the Tax Assessors Office must review annually all property.

The following information is furnished by the Clayton County Board of Tax Assessors and is not intended to be a statement of law. It is solely for the purpose of assisting Clayton County property owners. The Board of Tax Assessors, an independent body appointed by the Board of Commissioners, is responsible for placing a fair and equalized value on all taxable property.

The Board of Commissioners sets the millage rate. The billing and collection of taxes is the responsibility of the Tax Commissioner.

January 1 of each year is the assessment date in Georgia. Accordingly, all property must be valued for ad valorem taxes based on its condition and use as of January 1.

The Georgia Public Revenue Code provides property owners the property via the Real Property Tax Return. Returns must be filed with the Tax Commissioners Office between January 1 and April 1 each year.

Returns must be filed if :

you purchased property during the previous year;
you made any changes during the previous year that would affect the value of your property such as building or demolishing a house, remodeling, adding pools and decks, etc.;
you wish to split or combine parcels; and/or
you wish the Tax Assessors' to review the assessed value of your property.

If you acquired property by transfer during the previous year and no subdivision or improvements to the property have been made during the year of transfer, you are not required to file a property tax return if a properly completed PT-61 Real Estate Transfer Tax Form was filed with the Clerk of Superior Court and the tax is paid.

Applications for Homestead, School Tax and Disability Exemption must be filed between January 1 and April 1 with the Tax Commissioners Office. Questions concerning these matters should be directed to the Tax Commissioners Office at (770) 477-3311.

You may file Real Property Returns at the Tax Commissioners Office at 121 S. McDonough Street, Courthouse Annex 3, Second Floor, Jonesboro, Georgia 30236.

In addition to the Real Property Return, the following Reporting Forms must be submitted to the Board of Tax Assessors' Office between January 1 and April 1, each year for the identification of all such assets:

If you are a manufacturer or distributor with inventory held in Clayton County, you may be eligible for Freeport exemption. To determine if you qualify and to obtain an exemption application, please contact the Personal Property Division of the Board of Tax Assessors' at (770) 477-3285. In accordance with State law, Freeport applications must be timely filed including completed schedules. Applications must be filed by April 1 to be considered for full exemption. Applications received after April 1 and by June 1 may be eligible for exemption at a significantly reduced percentage. Failure to file the application with completed schedules by June 1 shall constitute a waiver of the entire exemption for the year.

Personal Property Reporting Forms and Applications for Freeport Exemption may be filed at the Tax Assessors, P.K. Dixon Annex 2, Second Floor, 121 S. McDonough Street, Jonesboro, GA 30236.

The Board of Tax Assessors' is responsible for handling the following applications:

Property Tax Exemption;
Inventory Freeport Exemption;
Conservation Use.

IMPORTANT NOTICE!
Metered mail will not be accepted as proof of timely filing. Only returns and applications with United States Postal Service postmarks of April 1 or prior, or hand-delivered documents that are stamped “received” by Tax Assessors’ Office staff, will be considered as timely filed. Properties not timely returned are subject to a 10% penalty.