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Effingham County Tax
Commissioner
Lisa E. Wright, Tax Commissioner
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What We Do | Property Tax Digest | Homestead Exemption
| Motor Vehicle Registration
Effingham County Tax Commissioner
768 HWY 119 South
Post Office Box 787
Springfield, Georgia 31329
912.754.2121
fax 912.754.1299
lwright@effinghamcounty.org
Hours of Operation
The office
is open from 8:30 AM to 5:00 PM Monday through Friday.
The following holidays are observed: New Year’s Day, Martin Luther
King’s Day, President’s Day, National Memorial Day, Independence Day, Labor
Day, Columbus Day, Veteran’s Day, Thanksgiving Day, Friday after
Thanksgiving, Christmas Eve, Christmas Day. Any other scheduled County office
closing will be advertised in The Effingham Herald Newspaper and/or posted
within the building.
Location
From
Savannah,
take Highway 21 North to Highway 119 South in Springfield; turn left on
Highway 119. The office is in the Courthouse Annex approximately one mile on
the right.
From I-16, take Highway 119 North
through Guyton; continue on Highway 119 approximately 5 miles. The Courthouse
Annex is on the left.
What We Do
It is the responsibility of the Tax Commissioner to bill, collect and
disburse *Advalorem Tax for the State; County; School; School Bond; Hospital;
Industrial Authority; Fire Rescue; Sanitation; Guyton City Tax & Fire
Rescue. The office is audited once a year by both the County and State
Auditor.
The types of taxes collected are real (real estate) and personal property
(boats, motors, airplanes), business personal property, timber, heavy duty
equipment, mobile home, motor vehicle and the flat fees for fire rescue and
sanitation.
The office also collects fees associated with vehicle registration (tag and
title) for the residents of the County on behalf of the Department of Motor
Vehicle Services.
*Advalorem Tax is a tax based on 40% of the fair market value set by the Tax
Assessor’s office or the Department of Revenue.
Top of Page
Property
Tax Digest Bills How it all works
What is a Digest?
The Tax Digest is a permanent record generated from real, personal, and
business personal property records and values compiled by the Tax Assessor’s
office.
What does it take to make a change to the permanent record?
- An act of Government.
- The Board of Commissioners must approve all reductions to the digest with
the exception of a Court Order or a Board of Equalization Decision (when the
assessment of property was appealed).
- By changing the permanent record values the net taxable amount may increase
or decrease the final Digest figure which also adjusts the total amount that
each entity would have received based on the original document.
- These changes are not in great amounts but adjustments due to many factors
play a part in the amount of funds each entity actually receives.
What
determines the amount of tax you pay?
- Each entity sets and adopts their budget for maintenance and operations for
the fiscal year.
- A millage rate is set and adopted based on the amount of funds needed to
satisfy the various budgets adopted for each entity.
- This is accomplished by using the 40% net taxable values on the digest
multiplied by the millage rate to equal the funds needed to operate the
County.
Who oversees the Digest process?
- Before collection on a digest may begin it must be certified by the Tax
Commissioner and delivered to the Georgia Department of Revenue.
- The Department of Revenue reviews all advertisements to the citizens and
the steps taken to adopt the millage rate prior to issuing the order for
collection to the Tax Commissioner. This process happens every year.
- After the collection order is issued then the Tax Commissioner can start
the billing process.
When are property tax bills mailed and due?
- Real Estate, Personal, and Business Personal Property Tax Bills are mailed
by September 15th and due November 15th each year. Owners are given 60 days
from issue date to make payment.
- State Law allows the office to accept a U. S. Postmark (not postage meter)
of November 15th as evidence of timely payment.
Who should receive a tax bill and where will it be mailed?
- The property owner of record (listed on deed filed in the Clerk of Superior
Courts office) as of 1 January of each year.
- If you purchased property after 1 January the bill will be mailed to the
owner of record as of 1 January. This individual should forward the bill to
you but if this doesn’t happen it is the New Owners responsibility to contact
the Tax Commissioner’s office to obtain a copy of the bill and make payment
by the due date.
- Addresses are required to be provided by the property owner or their
attorney when filing the deed at the time of purchase.
- Address changes for the next years billing (before August 1st ) should be
made with the Tax Assessor’s office 912.754.2125 or Post Office Box 239
Springfield GA 31329.
- Address changes for bills that have already been issued must be submitted
to the Tax Commissioner’s office to ensure proper correspondence 912.754.2121
or Post Office Box 787 Springfield GA 31329.
What about Escrow account payments and how will the bill get to them?
- Most Mortgage companies have a Tax Service which gathers the tax
information for them and acts as a go between on your behalf and you are
required to do nothing.
- Mortgage Companies that do not have a Tax Service will let the borrower
know if an action is required on their part. If your mortgage company
requests for you to forward your bill to them remember to write your loan
number on the bill before you send it because if the bill was issued to the
owner as of 1 January and you are responsible for the bill when it is issued
your mortgage company has information on you not the previous owner.
When does interest and penalties apply and how much are they?
- Interest and penalties apply to payments received over the counter or U. S.
Postmarked after November 15th.
- Interest accrues at the rate of 12% per year (1% per month or a part of a
month).
- Cost is $5.00 for bills under $100.00 and $10.00 for bills over $100.01.
- A one time 10% penalty applies when the bill becomes 90 days delinquent,
except to homesteaded bills that are under $500.00.
- A $10.00 FiFa charge is added once the Tax Lien is recorded with the Clerk
of Superior Court (this includes filing and cancellation fees).
Homestead
Exemption
When do I apply and what does it mean?
- Individuals must apply for Homestead Exemption by March 1st of
the current year for it to apply.
- To qualify for Homestead Exemption the title to the home and the deed to
the land must be in your name as of January 1st of any given year.
- Filing for Homestead doesn’t change prior year billing it only applies to
future billing.
- Homestead Exemption generates a savings because the State and other taxing
entities grant a reduction in specific amounts that reduce your taxable
value.
- Currently the State of Georgia also grants a Homeowner’s Tax Relief Credit
that is appropriated by the General Assembly that gives an additional
exemption because of the already existing homestead.
Is there a reason that I should not apply for Homestead Exemption or is
there a way that my application can be denied?
- Yes, if you are in the Armed Forces and you are not a resident of Georgia,
or you are already filing Homestead in another County or State you may not
file in two places.
- The Military is specific about this because when you file for Homestead
Exemption you will be signing an affidavit that requires you to swear that
you are a resident of Effingham County and that this information is true and
correct.
Is there another way to combine my mobile home bill with the property tax
bill without applying for Homestead Exemption?
- Yes, please read in the Mobile Home digest - billing section.
2003
Original Property Tax Digest
The information provided on these web pages is for informational use only.
This listing is based on the original digest issued. Occasionally corrections
are made to the final digest and the actual amount of tax due may change. The
amount listed doesn’t include any prior year tax that may be due or any
interest and penalty that has accrued since the due date. Account numbers
usually change from year to year but map & parcels numbers usually remain
the same.
Mobile Home Digest-Bills
When are Mobile
Home bills issued and due?
- Individual mobile home bills are mailed the last week in December and are
due by May 1st each year. State Law allows the office to accept a U. S.
Postmark (not postage meter) as timely payment.
- A decal showing proof of tax payment is issued and required by the State of
Georgia to be displayed on the home it should be placed where it can be
easily seen from the road or driveway and high enough to prevent small
children from removing it.
When do interest and penalties apply and how much are they?
- Interest and penalties apply to payments received over the counter or U. S.
postmarked after May 1st.
- Interest accrues at the rate of 12% per year (1% per month or a part of a
month).
- Cost is $5.00 for bills under $100.00 and $10.00 for bills over $100.01
- A one time 10% penalty applies on payments received over the counter or U.
S. Postmarked (not postage meter) after May 1st.
- A $10.00 FiFa charge is added once the Tax Lien is recorded with the Clerk
of Superior Court (this includes filing and cancellation fees).
I lost my decal or it’s been stolen what can I do?
- Contact your Tax Commissioner’s office 912.754.2121 and a replacement will
be issued at no charge. The old decal information will be recorded to prevent
another individual’s attempt to claim it.
I own a mobile home and also own the property it is located on, is there a
way to combine the bills?
- Yes, you may file for Homestead Exemption and combine the property (real
estate) and home values and receive a bill that is issued at the time that
the Property tax bills are issued each year.
Homestead Exemption, when do I apply and what does it mean?
- Individuals must apply for Homestead Exemption by March 1st of
the current year for it to apply.
- To qualify for Homestead Exemption the title to the mobile home and the
deed for the land must be in your name as of January 1st of any given year.
- Filing for Homestead doesn’t change prior year billing it only applies to
future billing.
- Filing Homestead combines your land values and the home values into one
bill that will be issued along with the property tax digest in September.
- Homestead Exemption also generates a savings because the State and other
taxing entities grant a reduction in specific amounts that reduce your
taxable value.
- Currently the State of Georgia also grants a Homeowner’s Tax Relief Credit
that is appropriated by the General Assembly that gives an additional
exemption because of the already existing homestead.
Is there a reason that I should not apply for Homestead Exemption or is
there a way that my application can be denied?
- Yes, if you are in the Armed Forces and you are not a resident of Georgia,
or you are already filing Homestead in another County or State you may not
file in two places. - The Military is specific about this because when you
file for Homestead Exemption you will be signing an affidavit that requires
you to swear this information is true and correct.
Is there another way to combine my mobile home bill with the property tax
bill without applying for Homestead Exemption?
- Yes, the State of Georgia allows individual owners of property who also
hold title to the mobile home to surrender the original title to the
Department of Motor Vehicle Safety and have the home declared real property
(for information or procedures on this process contact the Tax Commissioner’s
Motor Vehicle department) 912.754.2121.
2004 Original Mobile Home Tax Digest Tax Bills Link
The information provided on these web pages is for informational use only.
This listing is based on the original digest issued. Occasionally corrections
are made to the final digest and the actual amount of tax due may change. The
amount listed doesn’t include any prior year tax that may be due or any
interest and penalty that has accrued since the due date. Account numbers
usually change from year to year but map & parcels numbers usually remain
the same.
Top of Page
Motor Vehicle Registration
General
Information
- Advalorem Tax is a tax based on 40% of the fair market value of your
vehicle that is assessed annually and must be paid at the time of
registration. Payment of Advalorem taxes is a prerequisite to receiving a tag
or renewal decal. Advalorem taxes are due each year on all vehicles including
vehicles that are not operational, even if a tag or registration renewal is
not being applied for. Taxes must be paid by the last day of your
registration period to avoid a 10% tax penalty (no less than $5.00). Tax
amounts vary according to the vehicle make and model and the tax district in
which the owner resides. Advalorem tax collections are distributed to the
State, County, Schools, Cities and other levying authorities. This revenue
will be used to fund their general operations.
Method of Payment
- Payment may be in the form of a Company or Personal check, Money Order or
Certified Funds made payable to: Effingham County Tax Commissioner.
- Checks must have name, local address (PO Boxes are not acceptable), and
bank account number pre-printed on the check. Please enter your home and
business phone numbers, driver’s license number, and tag number on the face
of your check.
- We cannot accept starter, counter, third party, payroll, or checks with an
out of state or PO Box address. Please do not send cash through the mail.
Newly Acquired Vehicles
- Georgia residents with newly acquired vehicles must register within 30 days
of vehicle purchase. New vehicle owners must apply for a title prior to or at
the time of registration. Registration and application for the title must be
made in person at the office. The new owner must present a valid Georgia
driver’s license. If an owner is unable to appear in person, an original
notarized Power of Attorney and a copy of the Georgia driver’s license for
that person must be presented at the time of registration. The Power of
Attorney must include the year, make, and model and vehicle identification
number of the vehicle.
- If a bank, credit union, or other lender has applied for the title, the
application for title must be received and verified by the Georgia Department
of Motor Vehicles. This applies to vehicles purchased or leased. If you have
leased a vehicle, you must provide the lease agreement at the time of
registration.
- If you have possession of the title and wish to make application, the back
side of the original title must be completely filled out, recording the buyer
name, the seller name, both signatures, the date of sale and current odometer
reading. Do not use whiteout, or cross through an error on the back of a title.
A notarized affidavit of correction will need to be completed which must
accompany the title, and MV1 form if corrections to a title must be made.
These forms are available at our office. Please note both seller and buyer
may be needed to complete an affidavit of correction, depending on the error.
- If the vehicle is purchased from an automobile dealer, the dealer
assignment section must be completed with registered dealer’s name, dealers
master tag number and date of sale. Latest registration information of the
vehicle will be required. Valid Georgia driver’s license number, birth date,
and proof of insurance requirements click here http://www.dor.ga.gov/
will also be required.
Registration Bill
- The tag renewal and registration bill is a single part, laser printed, bar
coded form designed to simplify the handling and processing of your
registration. The registration bill will list Advalorem taxes and tag fees
due on your vehicle. You are required to complete certain information and
affix your signature on the registration form in order to receive a tag or
renewal decal. The registration bills are mailed out 45 days prior to the
vehicle owner(s) birthday (expiration date). Registrations can only be
accepted during the 30 day period preceding and ending on the vehicle
owner(s) birthday.
- We encourage registrations by mail to save time and money. Registration
payments should be mailed early so as to allow time for return of your tag or
renewal decal before your current tag expires on your birthday. When mailing
your registration payment, please allow 7 days for processing and return of
your tag or renewal decal. Registration payments must be postmarked no later
than your birthday to avoid penalties. Late penalties are 10% of the
Advalorem tax (no less than $5.00) plus 25% of the tag fee.
- Registrations will be delayed and even considered late, if vehicle body
color, date of birth, social security number, electronic transmission of
insurance company information click here http://www.dor.ga.gov/
signature, or other requested information is not provided on the form. To
ensure timely processing and avoid penalties, please carefully read the
instructions that are included with the registration form and enter all the
required information in the appropriate spaces. By completing ALL SECTIONS of
the registration form, timely processing is assured and penalties avoided.
- Not receiving a registration bill does not relieve the registrant/taxpayer
from the obligation to register and pay taxes during their birthday
registration period. Vehicle registration and payment of taxes are the
responsibility of the registrant/taxpayer. If an annual registration bill is
not received, please call (912) 754-2121 to request a duplicate and a bill
will be mailed to you within 7 days.
Insurance
- Georgia law requires that all vehicle owners carry proof of current Georgia
liability insurance when driving the vehicle. The Insurance company name and
policy number must be provided. If you have a newly purchased vehicle, be
sure to have the insurance and policy number established prior to
registration click here http://www.dor.ga.gov/
for new Insurance information effective February 1, 2003.
Drivers License Number
- The vehicle owner(s) drivers’ license number is required when registering a
vehicle. Drivers’ license numbers serve as a means of owner identification
and provide cross indexing and grouping of registration records. All Drivers’
license numbers carried on vehicle registration records are protected by
State law as confidential information.
- The State requires Social Security numbers for any resident who receives a
handicap veteran, former prisoner of war, Medal of Honor, National Guard,
Purple Heart, military reserve or amateur radio tag.
Birth Date
- The vehicle owner/lessee date of birth is required when registering a
vehicle. Upon initial registration the owner(s) birthday is recorded to
establish the next registration renewal period and expiration date of the
vehicle license plate. If a vehicle is owned by two or more persons, the
birthday of the owner whose name appears first on the certificate of title is
required.
- Vehicles owned by a business are not required to record a date of birth.
The expiration date will be established according to the first letter of the
business name. Be sure to check the box on the renewal form that indicates a
business registration.
Registration Renewal Period
- For Persons: Registrations expire on the vehicle owner/lessee birthday and
must be renewed during the 30 day period preceding and ending on the
owner/lessee birthday.
- For Non-Persons: Registrations in the name of a business, corporation, or
organization expire at the end of the business owner(s) designated
registration month. Business registrations are staggered by month according
to the first letter of the company name as shown on the registration
application. Business owned vehicle registrations must be renewed during and
no later than the end of the designated renewal month.
- Registration renewal applications postmarked after the end of any
registration period will accrue a 10% Advalorem tax penalty (no less than
$5.00) and a 25% tag penalty.
- Registering by mail offers time and money savings benefits and is strongly
recommended! Registrants needing assistance may register in person at the tag
office.
Renewal Schedule for Non-Persons
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Business Name
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Renewal Month
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Business Name
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Renewal Month
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A-B
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January
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M-N
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July
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C-D
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February
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0-P
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August
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E-F
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March
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Q-R
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September
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G-H
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April
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S-T
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October
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I-J
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May
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U-V-W
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November
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K-L
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June
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X-Y-Z
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December
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When must I renew my IRP tags?
- Individuals registering vehicles with the International Registration Plan
must contact the Georgia Department of Revenue at http://www.dor.ga.gov/ to obtain their
tags. Proof of Georgia title, Advalorem tax paid receipt and 2290 Federal
Excise Tax receipt is required.
Will I need proof of 2290 Federal Excise Tax Filing?
- All vehicles with the gross vehicle weight of 26,001 pounds are required to
provide stamped paid or exempt copy of Federal Excise Tax form 2290 prior to
registration with IRP or with the Tax Commissioner’s office.
- For more information on Federal Excise Tax form 2290 contact the
International Revenue Service at http://www.irs.gov
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Drivers License
- Georgia Drivers License are issued by the Georgia Department of Public
Safety (State Patrol located on Hwy 21 North of Rincon and near Hwy 275 -
Ebenezer Road) (912) 754-1180.
Name Change
- If you wish to have your name changed on your registration due to marriage
or divorce you must first apply for a new title. A name change requires that
you appear in person with your original certificate of title and supporting
certified legal documents (i.e., certified copy of the marriage certificate
or divorce decree). Copies can not be returned.
- In case of divorce, the divorce decree must give the year, make and vehicle
identification number of the vehicle. If a vehicle is financed, only the
security lien holder can change the name.
New In-State Residents
- New residents moving to Effingham County from other Georgia counties must
register their vehicles within 30 days of establishing residence. A copy of
the registration from the previous county will be required. This will hold
all the information needed to transfer the registration to Effingham County.
Also be sure to bring proof of residence.
- You may contact our office well in advance of your anticipated renewal date
to ensure that you receive an Effingham County Registration Renewal
application by mail by calling (912)754-2121 or fax (912) 754-1299. We will
need your vehicle identification number, current proof of residence, your
daytime phone number and a copy of your Driver’s License.
- If you are currently in your registration renewal period you may do the
following to insure timely registration.
Present current registration receipt or out of county renewal application
along with required renewal documentation at the office or Contact our office
to process your change of address and receive the correct amount due
according to your new address. Your tax amount is based on the value of your
vehicle as well as the millage rate for your residential address. The millage
rate of your previous address may not be the same as your current address.
Important: Your payment amount may change.
- Renewal period for privately held vehicles: Registrations expire on the
vehicle owner/lessee’s birthday and must be renewed during the 30-day period
preceding and ending on the owner/lessee’s birthday.
- Important: You must register by the end of your designated renewal period
to avoid a 10% tax penalty ($5.00 minimum) and a 25% tag penalty.
Applications postmarked after the last day of your registration renewal
period will be returned for penalties. Please include penalties in payment if
paying after renewal deadline. Office postage meters are not accepted as
proof of timely mailing.
- Complete your registration application, the following requirements or
information will be required to complete the registration renewal process:
1. Valid Georgia Drivers license or ID card. No out of state
ID’s will be accepted.
2. Electronic proof of Georgia Liability Insurance
(transmitted by your insurance company to the Georgia Insurance Compliance
System), or binder less than 30 days old.
3. Gross vehicle weight and indication of Commercial or
Private use.
Out of
State Residents
- New residents from out of state must register in person at the office
within 30 days of establishing residency. New residents should obtain a new
Georgia driver’s license before registering their vehicle. The original
certificate of title from out of state is required to be surrendered to our
office so that a new Georgia title may be applied for. The owner listed on
the face of the original out of state title must be present and provide a
valid Georgia driver’s license. If the title lists multiple owners, all
owners must be present, or those owners who can not be present must provide
an original notarized Power of Attorney and a copy of their Georgia driver’s
license. The Power of Attorney form is available in the Tax Commissioners Office.
The Power of Attorney must include the year, make, and model and vehicle
identification number of the vehicle being registered. The current
registration from the former state will also be requested along with the
current mileage of the vehicle. Please click here http://www.dor.ga.gov/ for the new Insurance
information effective February 1, 2003. If the out of state title is being
held by a lien holder, the loan agreement, showing the owner or owners of the
vehicle and the name and mailing address of the lien-holder must be presented
(No payment books will be accepted). If the vehicle is leased, the lessee
must have the lease agreement showing a complete description of the vehicle
and the complete name and address of leaser. Also an original notarized Power
of Attorney from the Leaser is required to be completed and presented. New
residents entering the state of Georgia may be required to pay Advalorem tax
at the time of initial registration. Documentation will be required to show
proof of when residency was established in Georgia, and when residency was
discontinued in the former state.
- Documents required to register are:
1.
Current out of state registration,
validated for current year, dated after the first listed owner’s birthday.
2.
Lease, deed or closing
statement for new residence dated after first listed owner’s birthday.
3.
Utility statement from current
residence covering service at time of residency.
4.
Current Georgia Driver’s License
or Georgia Identification Card.
Method
of Payment
- Payment may be in the form of a Company or Personal Check, Money Order or
Certified Funds made payable to Effingham County Tax Commissioner. Checks
must have name, local address (PO Boxes are not acceptable), and bank account
number pre-printed on the check. Please enter your home and business phone
numbers, driver’s license number, and tag number on the face of your check.
We cannot accept starter, counter, third party, payroll, or checks with an
out of state or PO Box address. Please do not send cash through mail.
Tag Transfers
- License plates are personal property of the vehicle owner. During a
change of ownership, license plates should be removed from the vehicle and
retained by the seller. This will allow the seller to transfer the tag to a
newly acquired vehicle. If you trade-in, sell, or dispose of your vehicle,
retain you license plate and transfer it to your new vehicle in the Tax
Commissioner’s office. Eligibility to transfer a tag follows:
1. The new registration must read exactly as the previous
registration. Ownership must be the same. For example, if the previous
registration read John Smith and Suzie Smith, the new registration must read
John Smith and Suzie Smith. If the new registration reads Suzie Smith and
John Smith, the tag can not be transferred.
2. The tag must be applied to a vehicle of the same kind.
Passenger vehicle to passenger vehicle, trailer to trailer, motorcycle to
motorcycle, etc.
Vehicle
Inheritance
- When there is a probated will, the applicant must provide the Georgia
title, if available in the deceased party’s name, along with a certified copy
of the Probated Will, or letter of testamentary, or permanent Letters of
Administration, or Year’s Support Court Order that gives a complete
description of the vehicle including the vehicle identification number. Also
required are current validated registration and electronic transfer of
insurance. Please click here http://www.dor.ga.gov/
for new Insurance information effective February 1, 2003.
Inheritance Checklist
- A Probated Will:
1. Georgia title (if available) in deceased party’s name.
2. One (1) of the following documents
A. Letters of testamentary (certified).
B. Permanent letters of administration (certified).
C. Signed Court order for Year’s Support which gives a
complete description of the vehicle including year, make, model and vehicle
identification number.
3. Current or last registration.
4. Electronic proof of Georgia Liability Insurance
(transmitted by your insurance company to the Georgia Insurance compliance
System), or binder less than 30 days old.
5. Inheritor’s Georgia Drivers License.
- A Non-Probated Will Must be titled in Inheritor’s name:
1. Georgia title (if available) in deceased party’s name.
2. Copy of non probated will.
3. T-20A affidavit of inheritance, available from Tax
Commissioner’s office.
4. Certified copy of death certificate (can not be returned).
5. Current or last registration.
6. Electronic proof of Georgia Liability insurance
(transmitted by your insurance company to the Georgia Insurance Compliance
System), or binder less than 30 days old.
7. Inheritor’s Georgia Driver’s License.
- No
Will Must be titled in Inheritor’s
name:
1. Georgia title (if available) in deceased party’s name.
2. T-20 affidavit of inheritance, available from Tax
Commissioner’s office.
3. Certified copy of death certificate (cannot be returned).
4. Current or last registration.
5. Electronic Proof of Georgia Liability Insurance
(transmitted by your insurance company to the Georgia Insurance Compliance
System), or binder less than 30 days old.
6. Inheritor’s Georgia Driver’s License.
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