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1. How is my property value determined?

Please view the Property Values page.

2. What property exemptions are available?

Homestead, School, Disabled Veterans, & Preferential Agriculture
Property tax is one of the primary sources of revenue for Lowndes County. It is used to fund police and fire services, education, roads, bridges, water, parks, and other county services. The basis for property tax is the fair market value of the property, which is established on January 1 of each year. The tax is levied on the assessment value, which by law is established at 40% of fair market value. The amount of tax is determined by the millage rate. One mill of tax is equal to $1 per $1,000 of assessed value. We accept applications year round. Applications for the current year must be made prior to March 1 of the year the application is being sought. Once you have applied for an exemption, you do not need to reapply unless you move to another location.

Special Exemptions
You may be eligible for conservation use or preferential agricultural assessment exemption if you are in good faith agricultural / forest production. This would include producing plants, trees, fowl or animals, or the production of aquaculture, horticulture, floriculture, forestry, dairy, livestock, poultry and apiarian products. With both programs, you enter into a 10-year covenant with Lowndes County whereby you agree to continue your property in agricultural or forestry production.

Residential Transitional Exemption
If you live in an area that is in a transition from residential to commercial use, and it is affecting the value of your property, you may apply for a residential transitional assessment covenant. This is also a 10-year covenant. For all 3, apply between January 2 and April 1.

For additional information view the Exemptions page.

3. How can I appeal my assessment?

Basis for Appeal
After the assessors establish a new value on a piece of property, the taxpayer is sent an assessment notice. The assessment informs you of the new proposed valuation of your property. You have 45 days to appeal the new valuation if you feel its incorrect. The appeal must be filed in writing. Late appeals are invalid. Basis for appeal After you have given careful consideration to the value placed on your property and if you feel its incorrect, your appeal should be based on one of the following areas of appeal:

• Taxability: Is the property taxable or does it qualify for exempt status?
• Uniformity: Does the property value compare with the value of similar properties?
• Value: Is the property value too high or too low?

Appeals Process
When you file an appeal, the Board of Assessors reviews it and determines whether a change in the valuation is warranted. If no change is made, it will then go to the next level of appeal, either to arbitration or to the Board of Equalization but the taxpayer must choose 1 at the time the original appeal is filed. If either side disagrees with the decision of the arbitrator(s) or the Board of Equalization, the taxpayer or the assessor may proceed to the next level of appeal, Lowndes County Superior Court.

For more information view the Assessment Appeals page.

4. How is the tax rate figured?

The tax rate, or millage, is set annually. A tax rate of 1 mill represents a tax liability of $1 per $1,000 of assessed value.

Example
The assessed value--40% of the fair market value--of a house that is worth $100,000 is $40,000. In a county where the millage rate is 25 mills the property tax on that house would be $1,000; $25 for every $1,000 of assessed value or $25 multiplied by 40 is $1,000.