Rate Breakdown

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

How Property Tax Works in Lowndes County

Lowndes County, GA, follows Georgia’s statutory framework for property taxation. Appraisal District 2 (AD2) is responsible for determining the value of every taxable parcel in the county. At the start of each year (January 1), AD2 conducts inspections or relies on automated property records and then assigns a market value that is used as the basis for tax calculation.

County and municipal millage rates are added together to form the total tax rate in mills (thousandths of a dollar per dollar of assessed value). For the 2025 tax year, Lowndes County’s debt-funded millage is 21.56 mills and the general fund millage is 4.20 mills. The state school board millage, which applies statewide, is 24.90 mills for a combined rate of 50.66 mills. To estimate your tax, multiply your assessed value by 50.66 mills and divide by 1,000.

Available Exemptions

Georgia offers several exemptions that can significantly reduce your taxable amount. The following exemptions are common in Lowndes County:

• Homestead Exemption – A 20,000 dollar deduction is available to primary residences for all taxpayers who file a homestead application by May 15.
• Senior Citizen Exemption – Property owners 65 or older who meet income limits receive a 400 dollar deduction.
• Disability Exemption – Qualifying disabled property owners may request a 400 dollar exemption; documentation must be submitted with the homestead application.
• Veteran Exemption – Deployed and disabled service persons can claim a 400 dollar exemption; Veterans’ affairs paperwork is required.

Applicants can combine certain exemptions; however, the maximum combined exemption allowed is 24,000 dollars for a single property. Always verify eligibility with the county appraisal district.

Payment Schedule & Deadlines

Lowndes County issues a single annual sentence of tax that is due February 15. The county offers a payment plan for homeowners who prefer to spread the cost:

• Installment Option A – Pay an interest‑free balance in four semi‑annual payments: 7/15, 10/15, 12/15, and 2/15 of the following year.
• Installment Option B – Pay an interest‑free balance in two quarterly payments: 4/15, 8/15, and 12/15.

Missing the February 15 deadline triggers a 10% late fee and a 2% per month penalty on the outstanding balance. Failure to pay within the county’s statutory grace period may result in lien registration and property auction. It is therefore advisable to plan payments early and use the online payment portal or submit a certified check.

Appealing Your Assessment

If you believe your assessed value is too high, you can appeal in Lowndes County by following these steps:

• File a Notice of Appeal – Submit a written notice to the AD2 office within 10 days of receiving your tax statement. Include property details and the basis for your challenge.
• Evidence Submission – Provide appraisal reports, comparable sales data, or other supporting documents to substantiate a lower valuation.
• Adjudication Hearing – AD2’s board will schedule and conduct a hearing. You may present oral testimony or submit written briefs.
• Decision and Appeal – AD2’s decision is final in the county; however, you may appeal to the Georgia State Tax Commission if dissatisfied.

Timeliness is critical; losing the window can cost you an entire year’s assessment. Consult the AD2 website for detailed forms and deadlines or call the appraisal district’s appeals department for guidance.