Rate Breakdown

Property taxes in Barrow County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Barrow County

Barrow County, like all Georgia jurisdictions, determines property tax liability through two core components: the assessed value of the property and the applicable millage rate. Each year the County Assessor’s Office conducts a systematic assessment of all real and personal property within the county. The assessment is based on market value, comparable sales, and any improvements made to the land or structures. Once the assessed value is finalized (usually in the spring), the Board of Commissioners adopts the annual millage rate, expressed in mills (one‑thousandth of a dollar). The tax due is calculated by multiplying the assessed value by the combined millage rate for the county, the school system, and any special districts (e.g., fire, water). For example, a home assessed at $150,000 with a total millage rate of 30 mills would owe $4,500 in property tax (150,000 × 0.030 = 4,500).

Available Exemptions

Georgia law provides several exemptions that can reduce the taxable value of a property. In Barrow County, homeowners may qualify for one or more of the following:

• Homestead Exemption: Reduces the assessed value of a primary residence by $10,000. An additional $7,000 exemption is available for seniors (age 62+) who meet income requirements.
• Senior Citizen Exemption: Beyond the homestead credit, seniors may receive a further $1,500 exemption if their gross income does not exceed the state‑set limit.
• Disability Exemption: Qualified individuals with a permanent physical or mental disability can claim a $2,000 exemption, with an extra $2,500 for veterans with disabilities.
• Veteran Exemption: Veterans of the United States Armed Forces who served honorably are eligible for a $2,000 exemption. Those who were disabled in service receive the additional $2,500 exemption mentioned above.

All exemptions must be applied for through the Barrow County Board of Equalization and are generally effective for the tax year in which the application is approved.

Payment Schedule & Deadlines

Barrow County property taxes are due in two installments:

• First Installment: Due November 1st. Payment must be received by December 20th to avoid a penalty.
• Second Installment: Due March 1st of the following year. Payment must be received by April 20th.

Taxpayers may pay each installment in full or split it into quarterly payments without incurring additional fees. Late payments are subject to a 10% penalty on the overdue amount, plus interest calculated at the legal rate set by the Georgia Department of Revenue. Persistent delinquency can result in a tax lien, which may lead to a tax sale of the property.

Appealing Your Assessment

If you believe your property has been over‑assessed, Barrow County offers a formal appeals process:

• Step 1 – Review the Notice: You will receive an assessment notice in June. Verify the property’s characteristics, square footage, and comparable sales.
• Step 2 – File an Appeal: Submit a written appeal to the Barrow County Board of Equalization by July 31st. Include supporting documentation such as recent appraisals, sales data, or photographs.
• Step 3 – Attend the Hearing: A hearing is scheduled within 60 days of filing. You may present evidence and answer questions from the board members.
• Step 4 – Decision: The board issues a written decision, typically within 30 days after the hearing. If the decision is still unsatisfactory, you can appeal to the Georgia Appellate Tax Board.

Throughout the process, staying organized and providing clear, comparative evidence will improve the likelihood of a successful adjustment.