County Tax Commissioner - Dorothy C. Wood
Property Tax Payment and
Inquiry Now Available On Line
Click Here to Pay Taxes On
144 West Avenue
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 - firstname.lastname@example.org
Office hours: Monday through Friday 9:00am to 5:00pm
Birthday Tax to
- Agents of
Georgia Department of Motor Vehicle Safety
Motor Vehicle Registrations
MV-9D Disabled Persons Affidavit for Doctor can be picked up at our
office or printed from https://etax.dor.ga.gov/ under
Forms and Publications, Motor Vehicle Division, Disabled Person's
Forms,MV-9D. Form replacement every (2) years. Click
Here to Renew your car tag online.
Property Tax Collection and
Intangible Tax and distribution
Home tax collection and distribution
Mobile Home yearly permits
Duty Tax collection and distribution
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
Duties of Tax
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.
The Tax Commissioner is responsible for the collection and
distribution of property tax. We do not appraise property or set
When are my taxes due?
Your taxes are due sixty (60) days from the date the bills were
mailed Normal due date December 1st.
What if my mortgage company pays my taxes out of my escrow
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.
When must I file tax returns on my house and
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.
Do I get an exemption on my property tax?
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.
Are there any other exemptions I can claim?
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
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
I pay a tax when I get my 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
When do I actually pay my taxes?
After tax returns have been filed and the tax digest has been
approved by the State Revenue Department, you should receive your
tax bills the latter part of September. They are payable then and
become delinquent after December 1st (or 60 days after mailing,
whichever is later). If you do not receive a tax bill on any
property you own or have purchased, it is the responsibility of the
property owner to check with the Tax Commissioners' Office for the
amount of tax due, before they become delinquent. Interest builds
on the unpaid taxes after they become delinquent.
What if 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
sales where the timber is sold at a specific price regardless of
price sales where the timber is sold or harvested based on a
specific price per volume;
harvest sales where the landowner harvests his own timber and sells
it by volume.
due to be paid to the Tax Commissioner based upon 100% of the fair
market value multiplied by the millage rate for the harvested
What is a Millage Rate?
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
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.
How do I purchase a tax lien?
Sale of tax liens are no longer allowed under Georgia Law. The old
law was repealed July 1,2001.
New Legislation Creates New Appeal Process For Property
Every owner of real property will have an opportunity to appeal
the value places on their property for tax purposes, beginning in
2011 and each year thereafter.
The Georgia General Assembly passed legislation in 2010 that now
requires the Polk County Tax Assessors Office to notify each
property owner, in writing, the values they plan to place on the
property for tax purposes. If the property owner believes the value
is to high they will have a forty five (45) day period to initiate
New owners may also file a "Return Of Property" form at the Tax
Commissioner's office between January 1 and April 1 of every
New Timeline for Registering & Titling your
Effective January 1, 2011, your newly purchased motor vehicle from
a source other than a registered dealer must be applied for at the
owner County Tag Office no later than seven business days after the
Date of Purchase. Georgia law (O.C.G.A. 40-2-29)
Prestige License Plates
Will now cost $35.00 extra each year. (Note: This includes any
special interest plate. The only exemptions are Disabled Veteran
and Purple Heart.)
If insurance coverage is removed from a vehicle you are required
to cancel your tag (registration) - you must do this in person as a
signature is required.