Ad Valorem Tax

Ad valorem tax, more commonly known as property tax, is a large source of revenue for local governments in Georgia. The basis for ad valorem taxation is the fair market value of the property, which is established as of January 1 of each year. The tax is levied on the assessed value of the property which, by law, is established at 40% of the fair market value unless otherwise specified by law (O.C.G.A. 48-5-7). Fair market value means "the amount knowledgeable a buyer would pay for the property and a willing seller would accept for the property at an arm's length, bona fide sale. "(O.C.G.A. 48-5-311) The amount of tax is determined by the tax rate (mill rate) levied by various entities (one mill is equal to $1.00 for each $1,000 of assessed value, or .001).

Several distinct entities are involved in the ad valorem tax process:

The State Revenue Commissioner is responsible for examining the tax digests of counties in Georgia in order to determine that property is assessed uniformly and equally between and within the counties (O.C.G.A. 48-5-340). In addition, the State levies ad valorem tax each year in an amount which cannot exceed one-fourth of one mill (.00025).

The Ware County, GA Tax Assessor is responsible for the appraisal, assessment, and the equalization of all assessments within the county. The Board of Tax Assessors receives tax returns filed by taxpayers and processes applications for homestead exemption. They notify taxpayers when changes are made to the value of property, receive and review all appeals filed, and insure that the appeal process proceeds properly. In addition, they accept and approve all Homestead Exemptions claimed by the Taxpayers of Ware County.

The Ware County, GA Board of Equalization, appointed by the Grand Jury, is the body charged by law with hearing and adjudicating administrative appeals to property values and assessments made by the Board of Tax Assessors.

The Ware County, GA Commission establishes the annual budget for county government operations and levies the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.

The Ware County, GA Board of Education, an elected body, establishes the annual budget for school purposes and adopts the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax.

The Ware County, GA Tax Commissioner, an elected office established by the Constitution, is the official responsible for performing all functions related to billing, collecting, accounting for and disbursing ad valorem taxes collected in this county. The Tax Commissioner also serves as an agent of the State Revenue Commissioner for the registration of motor vehicles. The Tax Commissioner does not set values or the millage rates.

Tax Bills

Property tax bills are normally mailed out by September 15th of each year. Taxes are to be paid by November 15th of the same year. 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.

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.

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.

Assessment Appeals

The Ware County, GA Board of Tax Assessors send Assessment notices each year to the property owner stating the current value of property, the previous value of property, the reason for change (if any) and the estimated taxes based on the previous year millage rates. The property owner desiring to appeal the change in value must do so within 45 days of the date of mailing of this assessment notice. The assessment appeal may be made on the basis of the taxability of the property, the value placed upon the property, or the uniformity of that value when compared to other similar properties in the county. Additionally, the appeal should not be based on any complaint about the amount of taxes levied on the property.

The appeal is filed with the Board of Tax Assessors who again reviews their valuation and the appeal filed and informs the taxpayer of its decision. If the taxpayer remains dissatisfied, the appeal is forwarded to the County Board of Equalization. A hearing is scheduled and conducted and the Board of Equalization renders its decision. If the taxpayer is still dissatisfied with the decision, an appeal to Superior Court may be made. In lieu of an administrative appeal with the Board of Equalization, an arbitration method of appeal is also available to the taxpayer. The Board of Tax Assessors can provide details regarding this procedure.

Additional information on assessment appeals may be obtained from the Tax Assessors’ Office.

The address to submit appeals:
&nbsp&nbsp&nbsp&nbsp Board of Tax Assessors,
&nbsp&nbsp&nbsp&nbsp 305 Oak St., Suite 154
&nbsp&nbsp&nbsp&nbsp Waycross, GA 31501

For further information regarding property taxation in Georgia, please visit the State of Georgia Local Government Services Division website.

Homestead Exemptions

Homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners. The exemptions apply to homestead property owned by the taxpayer and occupied as his or her legal residence. Homestead exemptions are deducted from the assessed value of the qualifying property (40% of the fair market value).

The homestead of each residence of the State of Georgia actually occupied as a residence and homestead on January 1 of the tax year may be exempted from certain ad valorem taxation providing the exemption is returned and claimed in the manner prescribed by law and approved by the County Board of Assessors. All exemptions must be filed with the Tax Assessor's Office between the hours of 9:00am to 4:30pm, Monday through Friday. Georgia law allows for the year-round filing of homestead applications but the application must be received by March 1 of the year for which the exemption is first claimed by the taxpayer. Homestead applications received after that date will be applied to the next tax year. Failure to make application within the prescribed time frame constitutes a waiver of the exemption for that tax year. Georgia law does not provide for an extension time for filing. All exemptions, once approved, are automatically renewed each year until eligibility changes unless exceptions are noted.

Under authority of the State Constitution several different types of homestead exemptions are provided. These are called State Exemptions. In addition, local governments are authorized to provide for increased exemption amounts. These are called Local County Exemptions. Ware County has such local county exemptions. The Local County Exemptions supersede the State Exemptions when the Local Exemption amount is greater than the State Exemption amount. The Tax Assessor can answer questions regarding the standard exemptions as well as any local exemptions that are in place.

Once granted, the homestead exemption is automatically renewed each year and the taxpayer does not have to apply again unless there is a change of residence, ownership, or the taxpayer seeks to qualify for a different kind of exemption.

Available Ware County Homesteads (these are State & Local exemptions combined):

Standard Homestead EXEMPTION (S1)

  • No income requirements
  • Amounts deducted from Assessed Value (40% FMV): State-$2,000; County-$2,000; School-$2,000

Veterans (S5, SS)

  • Must be 100% disabled-service connected
  • Letter from Veteran Affairs verifying disability
  • Unremarried surviving spouse or minor children may also qualify
  • Amounts deducted from Assessed Value (40% FMV): State-$50,000;County-$50,000; School-$50,000


Standard Elderly Exemption (S4)

  • Age 65 and over prior to January 1 of year applied
  • Net income cannot exceed $10,000
  • Amounts deducted from Assessed Value (40% FMV): State $4,000; County-$4,000; School-$10,000: School Bond-$20,000

School Exemption (S3)

  • Age 62 and over prior to January 1 of year applied
  • Gross income from all sources in household cannot exceed $10,000
  • No source of income is exempted
  • Amounts deducted from Assessed Value (40%FMV): State-$2,000; County-$2,000: School-$10,000-School Bond-$10,000

Homestead Valuation Freeze Exemptions

There are three (3) separate valuation freezes: County, School and City. The valuation freeze exemption is an exemption that freezes the valuation of the property at the value assessed in the year prior to the year in which the exemption is granted. Any increases in the assessed value of the property for as long as the homeowner resides on the property will be exempt from County, School and City Maintenance and Operations Taxes. Please contact the Board of Assessors to determine what exemption(s) that you are entitled to.

Local Exemption

This exemption is an additional exemption for homeowners receiving homestead exemption who are 62 or older and whose adjusted gross income does not exceed $24,000 for the previous calendar year. The amount of exemption is up to $20,000 deducted from the 40% assessed value of homestead property. The local exemption is in addition to other county or city exemptions and in lieu of other school exemptions.

The Floating or Varying Homestead Exemption ( State Exemption only) (S6, S8, S9)

This is an exemption which is available to homeowners 62 or older with gross household incomes of $30,000 or less. The exemption applies to state and county ad valorem taxes but it does not apply to school tax. The exemption is called a floating exemption because the amount of the exemption increases as the value of the homestead property is increased. However, since the exemption replaces any other state and county exemption already in place for the property, taxpayers should be very careful in making application since in many instances the granting of this exemption will initially at least increase the amount of taxes levied on the property.

Homeowners Tax Relief Grant

The HTRC (Homeowner's Tax Relief Credit) is the result of the homeowner's tax relief enacted by the Governor and the General Assembly of the State of Georgia in 1999. The grant, appropriated by the General Assembly and the Governor for the last several years to counties, cities and schools, had given tax relief to homeowners in the form of a credit on their tax bills. 2008 was the last year that the grant was funded by the State. According to legislation passed in 2009 (House Bill 143), the grant will only be made available in the future if state revenues grow at least 3% plus the rate of inflation

Property Tax Deferral Program

In addition to the various homestead exemptions that are authorized, the law also provides a Property Tax Deferral Program whereby qualified homestead property owners 62 and older with gross household income of $15,000 or less may defer but not exempt the payment of ad valorem taxes on a part or all of the homestead property. Generally, the tax would be deferred until the property ownership changes or until such time that the deferred taxes plus interest reach a level equal to 85% of the fair market value of the property.

Specialized and Preferential Assessment Programs

Two general types of specialized or preferential assessment programs are available for certain owners of certain types of property. One of these programs authorizes assessment at 30% rather than 40% of fair market value for certain agricultural properties being used for bona fide agricultural purposes.

The second type of preferential program is the Conservation Use program which provides that certain agricultural property, timber land property, environmentally sensitive property, or residential transitional property is to be valued and assessed for ad valorem tax purposes at its current use value rather than its fair market value.

Each of these specialized or preferential programs requires the property owner to covenant with the Board of Tax Assessors to maintain the property in its qualified use for at least 10 years in order to qualify for the preference. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for either of these programs.

Rehabilitated and Landmark Historic Property

Historic property that qualifies for listing on the Georgia National Register of Historic Places may qualify for preferential assessment. The preferential assessment shall extend to the building or structure, the real property on which the building or structure is located, and not more than two acres surrounding the building or structure. The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for this assessment.

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.


On September 8, 2008, the Ware County Board of Commissioners adopted a Timber Harvest Notification Ordinance. This ordinance will allow for the monitoring of Timber Harvesting to ensure the collection of the Timber Tax. In addition, notification to the Ware County Road Department will provide information in reference to damages to County roads and rights-of ways while timber is being harvested.

Any timber harvesting contractor must give 48 hours telephone notice or a 3 day written notification to the Ware County Tax Commissioner of where trees ready to be harvested are standing prior to the harvesting. This notice is to be made on the Notice of Timber Harvesting Activity permit application.

This form should be completed and forwarded to Ware County Tax Commissioner Roger E. Collins. You can mail the application or file the permit application in person. The Tax Commissioner's Office is located at 800 Church Street, Room 133, Waycross, GA, 31501. You may also e-mail the application to Mr. Collins at

Should you have any questions, please call the Tax Commissioner's office at 912-287-4305.

You can fax the document to 912-287-4468 Attn: Tax Commissioner.

Standing timber is not taxed until sold or harvested, at which time it is taxed based upon 100 percent of its fair market value. This value is then multiplied by the appropriate mill rate to determine the tax amount due.

Click HERE for Timber Harvesting Information and Application.

Mobile/Manufactured Home Permits

Owners of mobile homes that are located in Ware County on January 1 must pay the ad valorem taxes on the home by April 1 of each year and obtain their location permit at that time. Failure to pay the taxes and obtain the permit will result in a penalty of 1% monthly and a 10% tax penalty after 90 days, and possible issuance of a citation for appearance in Ware State Court or possible sale of the mobile/manufactured home.

Mobile home owners desiring to declare a different value from the existing value on the home must file a tax return with the Board of Tax Assessors between January 1 and March 15th.

For further information regarding property taxation in Georgia please visit the State of Georgia Local Government Services Division website at