- Charlton County
- Tax Commissioner
Charlton County Tax Commissioner
The Georgia Constitution mandates the Office of the Tax Commissioner. This office neither makes laws nor sets policies. This office safeguards tax receipts of Charlton County. This Office complies with all Constitutional laws of Georgia pertaining to the Tax Commissioners Office, as well as state and local legislation and regulations
The ad valorem tax, more commonly called property tax, is the primary source of revenue for local governments in Georgia. Ad valorem means "according to value".
The millage rate is a determining factor in the calculation of taxes. (A mill is $1 per $1000 of assessed value.)
The state authorities set the millage rate for state taxes, the county Board of Commissioners sets the millage rate for county taxes, the county Board of Education sets the millage rate for county school taxes and the city authorities set the millage rate for city taxes.
The Tax Commissioner is responsible for collecting taxes based on the millage rate times the assessed value of the property.
The Tax Commissioner is in no way involved in or responsible for the "pro-ration" of taxes between buyer or seller. The liability for taxes attaches to the owner as well as the property regardless of judgments, mortgages, sales, transfers or encumbrances.
The Tax Commissioners Office is also responsible for applying for titles and issuing tags and handicap placards. This office also collects non-homestead mobile home taxes.