The Tax Commissioner’s Office is established by the Georgia Constitution, and is responsible for every phase of collecting and disbursing ad valorem property taxes.
Our Organizational Structure
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Our Front-End Staff
Our Property Division bills, collects and distributes ad valorem property taxes for real, personal property, heavy duty equipment, mobile homes and public utilities. In addition, this division processes homestead exemptions.
Our Motor Vehicle Division serves as a tag agent on behalf of the Georgia Department of Revenue. They collect and distribute ad valorem property taxes for vehicles as well as enforce local laws regarding vehicle registration requirements, insurance, emissions and mobile home ownership.
Our Back-End Staff
Behind the scenes, we have four departments that work to facilitate operations in both divisions. These are: Delinquent Collection Department, Accounting, Business Services Department and Administration.
The Delinquent Collection Department is responsible for delivering late notices, issuing tax liens (Fi. Fa.'s), managing bankruptcies, providing permits for mobile homes, conducting tax sales and monitoring nuisance abatements.
Our Accounting department focuses on managing billing, banking, electronic and mortgage payment accounts and disbursement processes. Additionally, they generate financial reports and collaborate with the Tax Assessors Office to prepare the digest each year.
The Business Services Department serves to manage and improve all internal systems and processes to ensure other departments are operating effectively. These systems include our Integrated Assessment System (IAS), OPEX and Ez-Scan hardware and software, individual workstations, IVR call system and employee training programs. This department is also responsible for all methods of contact between our offices and the public. This includes our website, social media presence, publications and visual brand.
Administration maintains customer correspondence, open records requests, personnel information, purchasing requests, budget support and executive support.
The Board of Tax Assessors (BTA) determines property values as well as maintains property ownership records for tax purposes. The BTA is appointed by the Board of Commissioners and is not under the authority of the Tax Commissioner.