Tax Commissioner
The Polk County Tax Commissioner Office is responsible for receiving tax returns filed by taxpayers or designating the Board of Assessors to receive them; receiving and processing applications for Homestead Exemptions or designating the Board of Assessors to receive and process them; serving as agent of the State Revenue Commissioner for the registration of motor vehicles; and performing all functions related to billing, collecting, disbursing, and accounting for ad valorem taxes collected in Polk County.
To view tax bills online or access property tax information, please visit the Tax Commissioner's website here.
Important Info and Commonly Asked Questions
Do I pay tax when I get a tag for my boat trailer?
Yes. When a boat trailer tag is purchased, the ad valorem tax is paid at the time on the trailer only. That tax does not include the tax due on the boat and motor. They are taxed as Personal Property.
Yes. When a boat trailer tag is purchased, the ad valorem tax is paid at the time on the trailer only. That tax does not include the tax due on the boat and motor. They are taxed as Personal Property.
You should mail a copy (or the lower portion) of your tax bill to your mortgage company.
Bills are not mailed to the mortgage company, so the taxpayer is responsible for that correspondance. It is always a good idea to include your loan number on the copy you are sending them.
Bills are not mailed to the mortgage company, so the taxpayer is responsible for that correspondance. It is always a good idea to include your loan number on the copy you are sending them.
The tax rate, or millage rate, in each county is set annually by the Polk County Board of County Commissioners or other governing authority of the taxing jurisdiction, and by the Polk County Board of Education.
A tax rate of one mill represents a tax liability of one dollar per $1,000 of assessed value. Municipalities also assess property based upon county-assessed values and rates established by the municipal governing authority. Polk County does not collect City Tax they are billed and collected by the cities within the county.
The assessed value, 40 percent of the fair market value, of a house that is worth $100,000 is $40,000. The assessed value is then multiplied by the millage rate to equal the taxes due.
A tax rate of one mill represents a tax liability of one dollar per $1,000 of assessed value. Municipalities also assess property based upon county-assessed values and rates established by the municipal governing authority. Polk County does not collect City Tax they are billed and collected by the cities within the county.
The assessed value, 40 percent of the fair market value, of a house that is worth $100,000 is $40,000. The assessed value is then multiplied by the millage rate to equal the taxes due.
- Agents of Georgia Department of Motor Vehicle Safety
- Processing Title Applications
- Issuing Motor Vehicle Registrations
- Disabled Persons Placards
Residents of Polk County who own and occupy their home on January 1 and are 65 or older, may apply for a 20,000 exemption on School Tax, 4000 on County and house and 10 acre for state.
Residents of Polk County who own and occupy their home on January 1 and are 62 years old, may qualify for extra exemptions if net income of owner and spouse is less than $10,000.
Residents of Polk County who own and occupy their home on January 1 and are 100% permanently disabled veterans are eligible for extra exemption.
Residents of Polk County who own and occupy their home on January 1 and are 62 years old, may qualify for extra exemptions if net income of owner and spouse is less than $10,000.
Residents of Polk County who own and occupy their home on January 1 and are 100% permanently disabled veterans are eligible for extra exemption.
Residents of Polk County who own and occupy their home on January 1 and are 70 years old, may qualify for extra exemptions if net income of household is less than $10,000.
When must I file tax returns on my house and/or land?
Real Property (house and/or land) tax returns for Polk County must be filed between January 1 and April 1. Georgia law requires you to file a return on your property in the first full year of ownership. Thereafter, you are only required to make a return when changes in your property or deeds occur.
Additionally, anytime you have a change of address you should notify the Tax Commissioners' Office.
Real Property (house and/or land) tax returns for Polk County must be filed between January 1 and April 1. Georgia law requires you to file a return on your property in the first full year of ownership. Thereafter, you are only required to make a return when changes in your property or deeds occur.
Additionally, anytime you have a change of address you should notify the Tax Commissioners' Office.
- Recording Intangible Tax and distribution
- Mobile Home tax collection and distribution
- Issue Mobile Home yearly permits
- Heavy Duty Tax collection and distribution
- Property Tax Returns-at age 65 there are extra exemptions, 20,000 on School Tax and 4,000 on County Tax. Check with our office for other exemptions.
Residents of Polk County who own and occupy their home on January 1 may claim an exemption from taxation on the first $2,000 of the assessed value on County, State and School Tax. Filing for the Homestead Exemption on your home is done year round but must be in by April 1 to apply to that year's tax bill.
You can only file the Homestead Exemption on one home, your primary residence at that time, but you can file again, when you move to another home.
You can only file the Homestead Exemption on one home, your primary residence at that time, but you can file again, when you move to another home.
Taxes are due sixty days from the date that bills were mailed.
At this time, we do not sell Tax Liens.
What is I sell the timber off my land? Do I have to pay taxes on the timber?
Yes. Standing timber is not taxed until sold or harvested, at which time it is taxed based upon 100% of its fair market value. There are three types of sales and harvests that are taxable:
Lump sum sales where the timber is sold at a specific price regardless of volume;
Unit price sales where the timber is sold or harvested based on a specific price per volume;
Owner harvest sales where the landowner harvests his own timber and sells it by volume.
Taxes are due to be paid to the Tax Commissioner based upon 100% of the fair market value multiplied by the millage rate for the harvested property.
Yes. Standing timber is not taxed until sold or harvested, at which time it is taxed based upon 100% of its fair market value. There are three types of sales and harvests that are taxable:
Lump sum sales where the timber is sold at a specific price regardless of volume;
Unit price sales where the timber is sold or harvested based on a specific price per volume;
Owner harvest sales where the landowner harvests his own timber and sells it by volume.
Taxes are due to be paid to the Tax Commissioner based upon 100% of the fair market value multiplied by the millage rate for the harvested property.
