Yes. Mobile/modular homes are considered personal property and are taxable in the State of Georgia. Tax must be paid annually with a due date of May 1. The owner of any mobile/modular home located in Rabun County must file a return and obtain a location permit. In order to obtain this permit, the mobile home tax for the current year must be paid in full.
Tax Commissioner Property FAQs
Frequently Asked Questions
Category: Property
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.
Category: Property
The tax rate, or millage rate, is set annually by the Rabun County Board of Commissioners the Rabun County Board Education. A tax rate of one mill represents a tax liability of one dollar per $1,000 of assessed value. Each governing authority estimates its total revenue from other sources. This figure is subtracted from their overall budgetary needs, and then a millage rate is set that will generate the necessary revenues to fulfill budgetary requirements.
Category: Property
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.
Category: Property
The assessed value is defined as being 40% of the fair market value. Property in Georgia is taxed on the assessed value.
Category: Property
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.
Category: Property
Generally, Rabun County property taxes are due by December 20th. When mailing in tax payments, a United States Postal Service postmark will be accepted (not metered postmarks). Tax bills are mailed to the homeowner, never to the mortgage company. You must forward your bill to your mortgage company if necessary.
After the due date, interest and penalties will apply. If the property taxes remain unpaid, the Tax Commissioner has the right and responsibility to levy on the property for non-payment.
Category: Property
