Polk County Georgia
Cedartown
+ 87° F

POLK COUNTY TAX COMMISSIONER


Duties of Tax Commissioner


  • Property Tax - The Tax Commissioner is responsible for the collection and distribution of property tax. We do not appraise property or set millage rates.



  • Motor Vehicle - The Tax Commissioner acts as an agent for the state of Georgia Motor Vehicle Division in the processing of titles and sales, transfers, and renewals of license plates.

Contact Information
Tax Commissioner: Amanda Lindsey
144 West Avenue

Suite A
Cedartown, Georgia 30125
Phone: (770) 749-2125
Fax: (770) 749-2149

316 N. Piedmont Avenue
Rockmart, Georgia 30153
Phone: (770) 684-3185
Fax: (770) 684-2575

Email: taxoffice@polkga.org
Office Hours: Mon. - Fri.: 9AM-5PM

  • Motor Vehicle

    •Agents of Georgia Department of Motor Vehicle Safety

    •Processing Title Applications

    •Issuing Motor Vehicle Registrations

    •Disabled Persons Placards


    MV-9D Disabled Persons Affidavit for Doctor can be picked up at our office or printed from https://dor.georgia.gov/documents/mv-9d-disabled-persons-parking-affidavit under Forms and Publications, Motor Vehicle Division, Disabled Person's Forms,MV-9D. Form replacement every (2) years. 

  • Property Tax Collection and Distribution

    •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.

Quick Links

Q1. What if I sell the timber off my land? Do I have to pay taxes on the timber?

Answer: 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.

Q2. What is a millage rate?

Answer: 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.

Q3. How do I purchase a Tax Lien?

We do not sell Tax Liens at this time.

Q4. When are my taxes due?

Your taxes are due sixty (60) days from the date the bills were mailed Normal due date December 1st.

Q5. What if my mortgage company pays my taxes out of my escrow account?

Answer: 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. It is always a good idea to include your loan number on the copy you are sending them.

Q6. When must I file tax returns on my house and land?

Answer: 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. Also, anytime you have a change of address you should notify the Tax Commissioners' Office.

Q7. Do I get an exemption on my property tax?

Answer: Yes, you can get a regular homestead exemption. 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.

Q8. Are there any other exemptions I can claim?

Answer: Perhaps. 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 exemptions.

Q9. Do I pay a tax when I get a tag for my boat trailer?

Answer: 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.

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