Rate Breakdown

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

How Property Tax Works in Harris County

In Harris County, Georgia, property taxes are calculated by applying the county’s millage rate to the assessed value of each taxable parcel. The assessment process begins each year when the Harris County Tax Assessor’s Office determines the market value of a property as of January 1. This “true cash value” reflects recent sales of comparable homes, improvements, and any changes in land use.

Once the market value is established, the assessor applies a uniform assessment ratio of 40 % (the standard rate for residential property in Georgia). The resulting figure is the taxable value. For example, a home with a market value of $250,000 would have a taxable value of $100,000 (250,000 × 0.40).

The tax bill is then calculated by multiplying the taxable value by the combined millage rate for the jurisdiction. One mill equals one dollar of tax per $1,000 of taxable value. In 2024 the total millage rate for Harris County is 20.75 mills, which includes the county levy, school district levy, and any special district assessments.

Taxable Value × Millage Rate ÷ 1,000 = Annual Property Tax

Using the example above: $100,000 × 20.75 ÷ 1,000 = $2,075 in annual taxes.

Available Exemptions

Georgia offers several exemptions that can reduce your taxable value before the millage rate is applied. Residents of Harris County may qualify for the following:

• Homestead Exemption: A $2,000 reduction for owners who occupy the property as their primary residence.
• Senior Citizen Exemption: Homeowners age 62 or older may receive a $5,000 exemption, provided they meet income limits set by the state.
• Disability Exemption: Qualifying individuals with a permanent, total disability can claim a $5,000 exemption.
• Veteran Exemption:
  • Disabled veterans receive a $5,000 exemption.
  • Veterans of the United States who have served at least 90 days (or 30 days in combat) receive a $5,000 exemption.
  • Surviving spouses of veterans may also be eligible for the same benefit.

All exemptions are applied to the taxable value, not the market value, and must be applied for through the Harris County Tax Assessor’s Office by March 1 of the tax year.

Payment Schedule & Deadlines

Property taxes in Harris County are due in two installments:

• First Installment: Due November 15. This payment covers the first half of the annual tax bill.
• Second Installment: Due February 1 of the following year, covering the remaining balance.

If either installment is not paid by the due date, a 10 % penalty is assessed on the delinquent amount, plus interest at the prevailing statutory rate (currently 7 % per annum). Continuous non‑payment may lead to a tax lien, and eventually tax foreclosure.

Taxpayers may also elect to pay the full amount in a single lump sum by November 15 to avoid any penalties. Payments can be made online through the Harris County Treasurer’s portal, by mail, or in person at the county’s Tax Collector office.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal. The process in Harris County follows these steps:

• File a Notice of Protest: Submit the form to the Harris County Tax Assessor’s Office within 45 days of the mailing of your assessment notice (typically by March 15).
• Gather Evidence: Compile recent sales data of comparable properties, independent appraisals, and any documentation of property defects or improvements.
• Request an Administrative Review: The assessor’s office will schedule a hearing to consider your evidence.
• Board of Equalization (BOE) Appeal: If the outcome of the administrative review is unsatisfactory, you may appeal to the Georgia Board of Equalization within 30 days of the assessor’s decision.

Throughout the appeal, maintain copies of all correspondence and submit any additional documentation promptly. Successful appeals can lower your taxable value, resulting in a reduced tax bill for the current year and future years.