Rate Breakdown

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

How Property Tax Works in Marion County

In Marion County, Georgia, property taxes are calculated on the assessed value of a residential or commercial property. The county’s Assessor’s Office determines the assessed value each year based on the market value of the property on July 1 of the previous year, plus or minus any applicable adjustments. The assessed value is then divided by the county’s millage rate (mills) to arrive at the annual tax bill.

Millage rates are set by multiple taxing authorities, including the county, city (if applicable), school systems, and special districts that provide services such as fire protection or road maintenance. The overall county millage rate typically ranges from 80 to 110 mills; however, it can vary each tax year based on local budgets and voter-approved levies. A mill represents one-thousandth of a dollar, so a rate of 100 mills means the tax is 10% of the assessed value.

The tax computation follows this formula:

• Assessed Value = Market Value × (Pricing Factor) + (Adjustments)
• Annual Tax = Assessed Value × Millage Rate ÷ 1,000

Available Exemptions

Marion County offers several exemptions that can lower the taxable amount of a property. These exemptions apply only to the portion of the assessed value that falls below a specified threshold (the exemption amount). The following are the most common exemptions in Georgia:

• Homestead Exemption – Provides a $25,000 reduction on the assessed value of a primary residence. Applies to all homeowners who occupy the home as their primary residence.
• Senior Citizen Exemption – Designates a $25,000 exemption for residents aged 65 or older with a gross annual income below $30,000. If the homeowner is single, the exemption can increase to $45,000.
• Disability Exemption – Grants up to $45,000 off the assessed value for individuals with a certified disability. The exemption may increase to $70,000 if the owner receives veterans' disability benefits.”
• Veteran Exemption – Provides a $20,000 reduction for U.S. military veterans who have served in active duty. Veterans with service-connected disabilities may receive an additional $20,000.

To qualify, property owners must file an exemption application with the Marion County Tax Collector’s office either by February 1 (for most exemptions) or June 1 (for senior and disability exemptions). Request forms are available online at the township’s tax portal.

Payment Schedule & Deadlines

Marion County residents may pay the full annual tax bill by April 15 to avoid penalties. Alternatively, the county offers a two‑installment option:

• First installment – Due April 15. This amounts to 50% of the total tax.
• Second installment – Due October 15, the remaining 50%.

Payments can be made online, by mail, or in person at the Tax Collector’s office. When paying in installments, the second installment is subject to a nominal interest charge of 1% per month on any balance overdue beyond October 15.

Late payments incur a penalty equal to 0.5% of the unpaid tax for each month or part thereof the payment is overdue. Interest accrues at 5% per annum on unpaid balances, compounding monthly. Unpaid taxes may ultimately be sold to a collection agency or result in a lien on the property.

Appealing Your Assessment

Property owners who disagree with their assessed value have several avenues for appeal, all of which begin with filing a formal written notice with the Marion County Appraisal Review Board (ARB) within 30 days of receiving the tax statement.

1. Notice of Appeal – Submit a signed written statement indicating the assessed value you contest and the basis for your claim (e.g., recent comparable sales, repairs needed, or market trends).
2. Pre‑Hearing Review – The ARB reviews the documentation and may dismiss the appeal if evidence is insufficient.
3. Hearing – If the appeal proceeds, a hearing date will be scheduled. Present your evidence, such as recent sales data, property condition reports, or appraiser letters.
4. Decision – The ARB issues a written decision within 60 days of the hearing. The decision may reduce, increase, or uphold the assessed value.

Unsuccessful appeals can be taken to the Georgia Tax Appeal Court as a last resort. Throughout the process, keeping accurate records and filing deadlines met is essential to avoid additional penalties or losing the right to appeal.