The process for taxing real property begins with the purchase of property. Once a sale is finalized, a deed is recorded at the Clerk of Superior Court’s Office in Statesboro, Georgia. The Tax Assessor’s office then assigns a value to the property and an assessment notice is mailed to each individual property owner in the spring of the following year. The property owner then has a 45 day period to appeal the assigned value.
Once the appeal process period has ended, a tax digest is compiled. The tax digest is an official listing of all property owners in the county, the assessed value of the property they own, and the taxes levied on the property. This is the central document of the tax office. It is a complete listing of property owners, mailing addresses, legal descriptions, property locations, exemptions, assessments and taxes due. Once completed, the digest is submitted to the State Department of Revenue for approval by the Director of the Property Tax Division.
After approval is received by the Bulloch County Tax Commissioner, bills are prepared and mailed out generally around the end of September to the first of October. The taxpayer then has a period equal to at least 60 days to pay this annual tax bill.
Interest at the rate of .0056% per month or fraction thereof begins the day after the due date and each month thereafter. A 5% penalty is applied to the balance owed when the property is 120 days delinquent. On each subsequent 120 days, another 5% penalty will be applied up to a maximum of 20% per year on all real and personal property tax bills. Penalty does not apply to property claiming homestead exemption where tax due is less than $500.00.