FAQs

Deeds (warranty, quitclaim, and security) and plats are not required by law to be filed, but making sure they are recorded may be big protection to a property owner in the future should a dispute arise regarding ownership or the legality of a sale.

Yes, by completing and returning the affidavit, the is provided on the back of the jury summons. You must be a Full-time student at a college (OCGA15-12-1(2), Primary caregiver who has active care and custody of a child under six years of age, with no reasonable available alternative child care (OCGA 15-12-1(a)(1), Over 70 years of age, Permanent medical excuse statement provided by a doctor, Primary teacher in a home school program (Home Study Code Section (c) 20-3-690), or Service member on ordered military duty.

Prior to reporting to jury duty, you may call 706-782-3527 after 1:00 p.m. on Sunday to confirm that the court has not to be canceled or delayed.

The following Bond Types are acceptable for inmates in the Rabun County Detention Center

Rabun County Property Bond

A person can use the equity in their home as a bond. The inmate being bonded cannot be the owner of the property being put up as bond. All persons named as owners on the property must be present and have proper identification. The equity in the home must meet or exceed the entire amount of the bond. For bond amounts over $10,000.00, proof of equity must be provided; this can be obtained from your mortgage company. The property must be current on property tax payment.

Transfer Property Bond from another County

A person(s) may use property they own in another county to post bond. Contact the Sheriff’s Office in the county in which the property is owned for information on their requirements for obtaining a transfer bond. You will be given a sealed envelope, Do not open it; bring it to the Rabun County Detention Center.

Cash Bond

Cash in the exact amount of the bond amount may be used to bond the inmate out.

Bonding Company or Bondsman

There is a list of approved bonding companies posted in the lobby of the Detention Center. The bonding companies typically charge a percentage of the total bond amount as their fee. Bonding companies are private businesses, choose any company you like from the approved list and consult them on the requirements for them posting a bond.

A Bonding Fee of $20.00 is charged on all county bonds and must be in the form of correct cash.

Be sure to call the Center one week before you run out, provide the medication details and desire pick-up date – then a team member will process your request. No appointments are required to pick up your medication refills. 

You may continue to use your current providers according to the requirements of your health plan. Those visits will be subject to network requirements, deductible, copay, and out-of-pocket limits. If you choose to use the RC Employee Health Center, we will obtain your records from your doctor to provide good continuity of care. You should bring a list of all current medications with you to the first visit to the clinic.

Where: 173 West Savannah Street,
Clayton, GA 30525 Available:

Monday, 7 a.m. – 4 p.m., Tuesday, 7:30 a.m. – 4:30 p.m.,
Wednesday, 7:30 a.m. – 4:30 p.m.,
Thursday, 9 a.m. – 6 p.m.,
Friday, 7:30 a.m. – 4:30 p.m.

Appointments: Call 1-800-920-4185 ext. 89

Taxpayers may challenge an assessment by the County Board of Tax Assessors by appealing to the County Board of Equalization or to an arbitrator(s) within 45 days from the date of the assessment notice. Once the county board of equalization or the arbitrator(s) has rendered a decision, the taxpayer may continue their appeal to the superior court by mailing or filing with the County Board of Tax Assessors a written notice wishing to continue the appeal.

All real estate and personal property are taxable unless the law has exempted the property. (O.C.G.A. 48-5-3) Real property is land and generally anything that is erected, growing, or affixed to the land; personal property is everything that can be owned that is not real estate. Personal property typically consists of inventory and fixtures used in conducting business, boats, aircraft, farm machinery, motor vehicles, and mobile homes. Your household property is not normally taxable.

An owner has seven (7) calendar days from the purchase or transfer date or the date they establish residency in Georgia to title and register their vehicle. If you fail to register during the seven (7) calendar day period, you will be subject to fines if stopped by law enforcement. Click here to see the Georgia Department of Revenue's list of what vehicles do and do not require titles.

Complete and print Form MV-1, a Title Application for the State of Georgia. All owners on the title must sign this application and must have a valid Georgia Driver's License or Georgia Identification Card. Georgia requires Title Ad Valorem Tax of 6.6% (beginning 01/01/2020) to be paid at the time of titling. To authorize an alternate person to sign on your behalf, complete and print Form T-8. Form T-8 must be notarized, and the original form must be submitted. We must have a copy of your driver's license.

Once your vehicle is registered in Georgia each year, your tag renewal notice will normally arrive in the mail well before your vehicle's tag renewal deadline – which is the registered vehicle owner's birthday. For more information about tag renewals in Georgia, click here.

When your vehicle requires a Georgia title, you will be unable to register your vehicle and obtain a Georgia license plate (tag) or to transfer an existing Georgia license plate to the vehicle without a Georgia title already issued in your name or without applying for a title at the time of registration.

Once the property owner and the Board of Assessors have come to terms with an appropriate value, this value is provided to the Tax Commissioner for tax bill calculation. To calculate a tax bill, you must first deduct any exemptions that may apply from the assessed value, thus generating a net assessed (taxable) value. Next, you multiply the net assessed value by the millage rate.

Homestead exemption is the system developed by the State of Georgia that exempts from taxation a specified amount of assessed value of your home. You may apply for homestead exemption in the Tax Assessor's office. To qualify, you must both own and occupy your home as of January 1. Once you have qualified for homestead exemption and remain in the same house, you do not need to reapply. However, if you move, you are required to reapply for the exemption for the new location. Application for homestead exemption may be submitted any time during the year but must be received before April 1 of the taxable year to qualify for the exemption that year. If received after April 1, the Tax Assessor will activate the exemption the following year. When the homeowner reaches the age of 62 years old, they may apply for an additional homestead exemption.

The HTRG (Homeowner's Tax Relief Grant) 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. For the 2009 tax year, the Governor and General Assembly did not fund the Homeowners Tax, Relief Grant. Therefore, there will not be a credit for this grant on 2009 tax bills on properties with homestead exemption.

Yes. If you are renting your property for short-term periods, you are in business, and therefore must be licensed and collect the tax from guests.

Gross room rent, including housekeeping charges. Exceptions are rentals greater than 30 days, meeting rooms and other such facilities, or any rooms, lodging or accommodations provided without charge.

No.  By default, the search results will show matches for any word within the phrase.  In this example, you would receive results for all web pages and documents that contained either the word alarm or the word permit or both.

In order to search on an exact phrase, enclose your search phrase in quotations.  The search results for "alarm permit" will show matches for that exact phrase.

Property tax is an ad valorem tax based upon the value of the property, both real and personal. Real property is defined as land and generally anything that is erected, growing, or affixed to the land. Personal property is boats, airplanes, business inventory, and any equipment, furniture, and fixtures needed to run a business.

Property taxes are charged against the owner of the property of January 1st and against the property itself if the owner is not known. Property tax returns are to be filed between January 1st and April 1st with the county tax assessor's office.

Fair Market Value

The Assessors are charged with establishing the fair market value of the taxable real and personal properties in Rabun County. Fair market value means "the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm's length, bona fide sale."

The Board of Assessors does not create property values. Assessors and appraisers merely interpret what is happening in the marketplace. The appraised value is simply the estimate of what the property is worth.

Appraisal Procedures

The Assessors use standard approaches in setting the value on all real and personal property. There are three approaches to value:

• Cost Approach: The cost approach uses the actual replacement cost of the building, less general depreciation, plus the value of the land.
• Market Approach: The market approach involves analyzing sales of similar properties to predict the likely selling price of unsold properties.
• Income Approach: The income approach is used for income-producing properties. It involves capitalizing on the net income to arrive at a probable selling price for the property.

Special Assessment Programs

There are special assessment programs available to taxpayers. These special programs include:

• Preferential Agricultural Property: Bona fide agricultural property can be assessed at 75 percent of the assessment of other property. This means that this type of property is assessed at 30 percent of fair market value rather than 40 percent. Property that qualifies for this special assessment must be maintained in its current use for a period of ten years.
• Conservation Use Property: Bona fide agricultural property can be assessed at its current use value rather than the fair market value. Property that qualifies for this special assessment must be maintained in current use for a period of ten years.
• Environmentally Sensitive Property: Property can be assessed at its current use value rather than the fair market value when such property is maintained in its natural condition and meets the requirements set by the Department of Natural Resources. Property that qualifies for this special assessment must be maintained in current use for a period of ten years.
• Residential Transitional Property: Property can be assessed at its current use value, rather than fair market value, when it is used for residential purposes but located in an area that is changing to, or being developed for, a use other than residential.
• Timber: Standing timber is not taxed until sold or harvested, at which time it is taxed based upon 100 percent 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 harvests where a landowner harvests his own timber and sells it by volume.

Equipment, Machinery, & Fixtures

Equipment, machinery, and fixtures are assessed at 40 percent of fair market value. The tax assessor may value the equipment, machinery, and fixtures of a going business to reflect the fair market value of the business as a whole. When no ready market exists for the sale of equipment, machinery, and fixtures, a fair market value may be determined by resorting to any reasonable, relevant, and useful information available. This information may include but is not limited to the original cost of the property, depreciation or obsolescence, and any increase in value by reason of inflation. Other determining factors include:

• Existing zoning of a property
• Existing use of property
• Existing covenant or restrictions in deed dedicating the property to a particular use
• Any other important factors.

Tax assessors have access to any public records in order to discover such information.

Yes, salvage vehicles are subject to a title tax in an amount equal to 1 % of the fair market value.

You only pay the title tax when you purchase a vehicle and transfer the title into your name. You do not pay it yearly.
 

Yes, if you purchase a vehicle between January 1, 2012, and February 28, 2013, you have the option to continue to pay the annual ad valorem tax or opt into the new title tax. You have from March 1, 2013 (when the new program begins) to December 31, 2013, to opt into the new program. If you purchased a vehicle on March 1, 2013, you would be required to pay the title tax fee.

If you do not purchase a car before March 1, 2013, you will continue to pay the annual ad valorem tax on your current vehicle(s).

If you purchase a vehicle between January 1, 2012, and February 28, 2013 (before the new law takes effect), you have the option of paying the annual ad valorem tax or the title tax.

See question 14 for more information about opting in.

Once you satisfy your lien and receive your title, take it to your county tag office to remove the lienholder's name. The title tax does not apply.

When you bring the vehicle back to Georgia to title and register it, you pay the title tax in the county where you live.

This purchase is called a "casual sale." The title tax still applies and is paid by the purchaser when the vehicle is titled in the new owner's name.

• If the previous owner paid the annual ad valorem tax, you have the option of continuing to pay the annual tax or paying the new 6.5% title tax.
• If the previous owner already paid the new title tax, you must pay a title tax in an amount equal to 1/2 of 1% of the fair market value.

According to HB 386, an "immediate family member" means spouse, parent, child, sibling, grandparent, or grandchild. An affidavit to support the relationship will also be required.

The new title tax replaces the annual motor vehicle ad valorem tax and the sales tax that is collected by dealers on motor vehicle sales. It comes from House Bill 386 passed by the 2012 Georgia General Assembly.
 

It takes effect March 1, 2013, and applies to all vehicles purchased on or after this date.

American Express, Discover, MasterCard, and VISA credit card payments are accepted online. A 2.2% plus $.30 convenience fee is charged to the total payment amount. Please note that a PayPal account is NOT required to pay by credit card.

You can also pay your taxes by phone by calling 844-707-9854. You will be asked to enter your bill number.