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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 10/3/2013

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 10/3/2013