Rate Breakdown

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

How Property Tax Works in Clarke County

Clarke County calculates property tax by first determining the assessed value of each parcel. The County Assessor’s Office conducts a market‑value appraisal every three years (2018, 2021, 2024, etc.). The assessed value is equal to 40 % of the market value, rounded to the nearest dollar. For example, a home with a market value of $300,000 will be assessed at $120,000.

Once the assessed value is set, the tax bill is derived by applying the applicable millage rate. One mill represents $1 of tax per $1,000 of assessed value (0.001). Clarke County’s total millage for the 2024‑2025 fiscal year is approximately 31.41 mills, which includes:

• Clarke County General Fund – 11.09 mills
• School District (Athens‑Clarke County) – 12.71 mills
• City of Athens – 4.61 mills
• Special districts (e.g., water, fire) – 3.00 mills

To estimate the tax, multiply the assessed value by the combined millage rate and divide by 1,000. Using the example above: ($120,000 × 31.41) ÷ 1,000 ≈ $3,770 annual tax.

Available Exemptions

Georgia offers several exemptions that directly reduce the assessed value before the millage is applied. Clarke County follows state guidelines.

• Homestead Exemption – $2,000 off the assessed value for owner‑occupied residential properties.
• Senior Citizen Exemption – Residents age 65 or older may receive an additional $2,000 exemption, plus a possible $10 per $1,000 of assessed value reduction on the millage rate (County‑wide senior exemption).
• Disability Exemption – Qualifying disabled individuals can claim a $2,000 exemption and, in some cases, a reduced millage rate similar to the senior exemption.
• Veteran Exemption – Honorably discharged Georgia veterans with a service‑connected disability may claim a $2,000 exemption; permanently disabled veterans can receive a full exemption of the assessed value.

Exemptions must be applied for through the Clarke County Tax Commissioner’s Office, typically by March 1 of the tax year. Documentation such as proof of age, disability rating, or veteran status is required.

Payment Schedule & Deadlines

Clarke County property taxes are due in two installments:

• First installment – Due October 1, covering the period October 1 through December 31.
• Second installment – Due March 1, covering January 1 through September 30 of the following year.

Both installments can be paid online, by mail, or in person at the Tax Commissioner’s Office. A 3 % discount is offered for payments made before the due date via the county’s electronic portal. Late payments incur a 10 % penalty plus interest calculated at the legal rate, and the property may be placed on a tax lien list after 30 days of delinquency.

Appealing Your Assessment

If you believe your assessed value is inaccurate, you have the right to appeal.

• Step 1 – Review: Obtain your assessment notice and compare it with recent comparable sales.
• Step 2 – File an Appeal: Submit a written appeal to the Clarke County Tax Assessor’s Office by the deadline printed on the notice (typically within 30 days of mailing).
• Step 3 – Hearing: The Board of Commissioners will schedule a hearing. Bring supporting evidence such as appraisal reports, sales data, and photographs.
• Step 4 – Decision: After the hearing, the Board issues a written decision. If unsatisfied, you may petition the Superior Court of Clarke County within 30 days of the Board’s ruling.

Timely filing and thorough documentation are essential for a successful appeal. For guidance, the Tax Commissioner’s Office offers a free consultation by appointment.