New Residents
       Search for Property
       Homestead Exemption
          About Homestead Exemptions
          Senior Homestead Exemption FAQ
          Apply for Homestead Exemptions
          Homestead Application Status
       Billing Information
          General Tax Bill Information
          Deadlines and Due Dates
          Billing for City Taxes
          Millage Rate Information
          Property Tax Payment Methods
       Hours and Locations
       Delinquent Tax Information
          Paying Your Delinquent Bill
          Tax Lien & Tax Sale General Information
          Understanding Penalty, Interest & Fee Charges
       Mobile Home Information
          Registering & Titling
       Other Information
          Tax Assessor's Office
          Determining Who is Legally Responsible for Payment
          Updating the Property Owner Information
          Just Bought a Home or Property
          Just Sold a Home or Property
       Bulk Payments
          Bulk Payment Submission Requirements
          Instructions & Pricing for Obtaining Lender File
       Unclaimed Refunds
       Tax Sale Excess Funds
Motor Vehicle
       New Residents
       Tag Office Hours and Locations
       Vehicle Registration
          Renew my Tag Online
          When to Renew 
          Four Ways to Renew 
          Transfer a Tag
          New to Georgia
          New to Gwinnett
          Request a Renewal Notice
          Get a Duplicate Registration
          Register a Recently Purchased Vehicle
          Determine Ad Valorem Tax Due
          Special Tags
       General Titling
          Titling a Recently Purchased Vehicle
          Titling a Vehicle - Recently Established Residence
          Donating a Vehicle
          Sales Tax on Vehicles Purchased Out-of-State
          Selling a Vehicle to a Private Party
          Selling or Trading-in a Vehicle to a Dealer
          Name Change
          Replacement Title
          Obtain a Georgia Title
          Title Bond
       Inheritance Titling
          Titling an Inherited Vehicle
          Selling an Inherited Vehicle
       Cancel My Registration
       Emission Testing
       Vehicle Insurance 
       Change of Address
       Dealer Services
          Dealer, Mail and Fleet Operations
          Dealer, Mail and Fleet Address
          Tag & Title Services
          Dealer TAVT Calculator Worksheets
       Business and Fleet
          Business and Fleet Title Information
          Business and Fleet Registration Information
          Dealer, Mail and Fleet Address
       IRP Registrations     
          IRP Registrations
          IRS Form 2290 Heavy Road Use Tax
       Disabled Person's Placards and Plates
       Proof of Residency
       Other Information
          Servicemember's Affidavit
          Register my Homemade Trailer
       Payment Options
       Identification Requirements for Title Transactions
View/Pay Your Taxes

Print this Page | Email this Page

Legal Responsibility for Property Tax Payment

How do I... How do I...

Legal Responsibility

The Tax Commissioner is responsible for billing the property owner of record as of January 1 for each tax year.

If taxes remain unpaid, the Tax Commissioner is required to issue a tax lien against the property and the owner of record as of January 1. For information about tax liens, click here.

The Tax Commissioner is not responsible for determining a property owner’s payment obligation. This responsibility is left up to the owner of the property. If a property has had a change in ownership during the tax year, it is the responsibility of the buyer and seller to work out who pays any taxes owed by the due date.

Furthermore, it is the owner’s responsibility to make sure tax payments are submitted in a timely manner if a property owner is escrowed. The Tax Commissioner’s office does not contact escrow holders and provide them with payment information. It is the responsibility of the homeowner to make sure the escrow agent obtains tax information and submits payment in a timely manner.

Real Property

If you sold a property during the year, the official tax record will still reflect your name. The Georgia Tax Code specifies that tax files be maintained in the name of the owner of record as of January 1 of the tax year. Please note: if you owned the property on January 1, any lien resulting from delinquent taxes will be recorded in your name unless proof of transfer can be provided within 90 days of the due date. Proof of transfer includes a copy of the recorded deed and the closing statement stating that liability for payment of taxes was assigned to the buyer. Regardless of a sale or other transfer of ownership, taxes are still due and payable by the due date.

Personal Property (Business Inventory/Equipment, Boats, Aircraft)

If this is a bill for personal property, write the Tax Assessor's Office, Personal Property Division, 75 Langley Drive, Lawrenceville, GA 30046 to report a change of ownership and address. Include your account number on your correspondence. Regardless of a sale or other transfer of ownership, taxes are still due and payable by the due date. 


Updated 12/17/2014