Rate Breakdown

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

How Property Tax Works in Lamar County

Lamar County assesses property values every January based on the Georgia Department of Revenue’s “mass appraisal” system. The county’s tax assessor reviews each parcel, considering factors such as land size, improvements, location, and recent comparable sales. Once the assessed value (AV) is determined, it is multiplied by the county’s millage rate to calculate the annual tax bill.

A “mill” represents one‑tenth of a cent ($0.001) per dollar of assessed value. For example, if the total millage rate for Lamar County is 24.5 mills, the tax due on a property assessed at $150,000 would be:

• Assessed Value: $150,000
• Millage Rate: 24.5 mills (or 0.0245)
• Annual Tax: $150,000 × 0.0245 = $3,675

The millage rate is a composite of several components, including the Lamar County School District, the Lamar County Board of Revenue, and any special districts (e.g., fire, water, or hospital). These rates are set annually by the respective governing bodies and posted on the county’s website before the tax bill is generated.

Available Exemptions

Georgia offers several exemptions that can reduce the taxable portion of your property’s assessed value. In Lamar County, the most common exemptions are:

• Homestead Exemption – Up to $2,000 off the assessed value for owner‑occupied primary residences.
• Senior Citizen Exemption – Residents age 65 or older may qualify for an additional $2,000 exemption, provided they meet income limits set by the state.
• Disability Exemption – Qualified individuals with a permanent disability can receive a $2,000 exemption, similar to the senior exemption.
• Veteran Exemption – Veterans who served in the U.S. Armed Forces for at least 90 days (or 30 days if disabled) receive a $2,000 exemption. Disabled veterans may be eligible for further reductions based on the percentage of disability.

Exemptions are applied automatically when you file the appropriate application with the Lamar County Board of Revenue. Applications are typically due by March 1 of each tax year. Be sure to submit supporting documentation (e.g., proof of age, disability rating, or military service) to avoid processing delays.

Payment Schedule & Deadlines

Lamar County property taxes are payable in two installments:

• First Installment – Due on March 1. This payment covers the first half of the annual tax bill.
• Second Installment – Due on August 1. This payment settles the remaining balance.

If you pay the full amount by March 1, you may qualify for a modest “early‑payment” discount, though the county does not guarantee a specific rate each year. Late payments incur a penalty of 10% of the overdue amount, plus interest at a rate set by the Georgia Department of Revenue (currently 0.5% per month). Persistent delinquency can lead to tax lien filings and, ultimately, a tax sale of the property.

To avoid penalties, consider setting up automatic electronic withdrawals through the county’s online portal or paying via certified check at the Board of Revenue office.

Appealing Your Assessment

If you believe your property has been over‑assessed, Lamar County provides a structured appeals process:

• Step 1 – Review the Assessment – Obtain a copy of your Assessment Notice (usually mailed in February) and verify the assessed value, property description, and applicable exemptions.
• Step 2 – File an Appeal – Submit an Appeal Form to the Lamar County Board of Revenue within 30 days of the Assessment Notice date. The form can be downloaded from the county website or obtained in person.
• Step 3 – Provide Evidence – Attach supporting documents such as recent appraisals, comparable sales, or photographs that demonstrate overvaluation.
• Step 4 – Hearing – A hearing will be scheduled before the Board of Revenue, giving you an opportunity to present your case. Hearings are typically held within 60 days of filing the appeal.
• Step 5 – Decision – The Board issues a written decision. If you disagree with the outcome, you may appeal to the Georgia Board of Tax Assessors within 30 days of the decision.

Preparing a concise, well‑documented appeal increases the likelihood of a favorable adjustment. Many homeowners find it helpful to consult a local real estate attorney or a property tax consultant familiar with Lamar County’s appraisal practices.