Tax Commissioner

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The Office of the Tax Commissioner collects ad valorem tax, more commonly known as property tax, the basis of which is the fair market value of property established as of January 1 of each year.

Taxpayer Requirements

Taxpayers are required to file at least an initial tax return for taxable property (both real and personal property) owned between January 2 and April 1 in Meriwether County, at the office of the Tax Commissioner. The tax return is a listing of the property owned by the taxpayer and the taxpayer’s declaration of the value of the property.

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% of its fair market value. This value is then multiplied by the appropriate mill rate to determine the tax amount due.

Freeport Exemptions for Businesses

Manufacturers may qualify for Freeport Exemption on one or more of three categories. The categories are raw goods, goods in process and manufactured goods stored in warehouse to be shipped out of state. Specific detailed information is available and applications must be filed with the Board of Tax Assessors between January 1st and April 1st each year.

Tax Bills

Generally, Meriwether County property taxes are due by December 20th. 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.

Filing Returns

Property tax returns must be filed with the Board of Tax Assessors 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.
Please Note: The filing deadline for homestead exemption is also April 1.

New Returns

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.