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Updated 2025 Tax Year

Clarke County
Property Tax Guide

Everything you need to know about property taxes in Clarke County, GA. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
1.88% effective rate (18.8 mills), varies by location and special districts
Exemptions
5+ Available
Section 1

How Property Tax Works

Clarke County, Georgia operates on a property tax system that funds essential local services including public schools, county operations, and municipal services within Athens and other incorporated areas. Property taxes are based on assessed values determined by the Clarke County Board of Tax Assessors, with tax rates set annually by the Board of Commissioners and Board of Education. The effective tax rate in Clarke County is approximately 1.88% (18.8 mills) for 2025, though this represents a base rate that can vary significantly by location.

Actual tax rates vary throughout Clarke County due to special taxing districts, municipal boundaries, and additional assessments for services like fire protection or school bonds. Properties within the City of Athens face additional municipal taxes, while rural areas may have different special district assessments. The county uses a mill-based system where each mill represents $1 in tax for every $1,000 of assessed value, making it essential for property owners to understand both their assessed value and their specific tax district's total millage rate.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
Clarke County General8.5Basic county services, administration, public safety
Clarke County School District10.3Public education funding
Total Base Rate18.8Combined county and school district (FY 2025)
City of Athens (if applicable)VariesMunicipal services for city residents
Special Fire Districts1-3Rural fire protection services
Other Special AssessmentsVariesInfrastructure, bonds, special services

Note: The 18.8 mill rate applies to the base Clarke County and School District taxes for FY 2025. Properties within municipal boundaries or special taxing districts will have additional millage rates that can increase the total effective rate to 20-25 mills or higher. Contact the Clarke County Tax Commissioner's office to determine your property's specific total millage rate based on location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Clarke County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Clarke County are triggered by changes in property ownership, new construction, or improvements that increase assessed value during the tax year. When these events occur after the annual assessment date (January 1), the county issues a supplemental tax bill to capture the additional tax liability for the remainder of the fiscal year.

The supplemental tax is calculated by determining the difference between the new assessed value and the previous assessed value, then applying the current millage rate prorated for the remaining months in the tax year. For example, if a property's assessed value increases by $50,000 due to new construction completed in July, and the total millage rate is 20 mills, the supplemental tax would be calculated as: ($50,000 ÷ 1,000) × 20 mills × (6 months ÷ 12 months) = $500. Supplemental tax bills are typically issued within 60-90 days of the triggering event and have separate due dates from regular annual property taxes.

Example Calculation

Example 1: $300,000 Home with Homestead Exemption

  • Assessed Value: $300,000
  • Homestead Exemption Applied: -$10,000
  • Net Taxable Value: $290,000
  • Tax Rate: 18.8 mills (base rate)
  • Annual Tax: ($290,000 ÷ 1,000) × 18.8 = $5,452
  • Monthly Escrow: $454

Example 2: $600,000 Home with Homestead and Senior Exemptions

  • Assessed Value: $600,000
  • Homestead Exemption Applied: -$10,000
  • Additional Senior Exemption: -$4,000 (if qualified)
  • Net Taxable Value: $586,000
  • Tax Rate: 20.5 mills (including municipal/special districts)
  • Annual Tax: ($586,000 ÷ 1,000) × 20.5 = $12,013
  • Monthly Escrow: $1,001

Example 3: $1,000,000 Commercial Property

  • Assessed Value: $1,000,000
  • Exemptions Applied: None (commercial property)
  • Net Taxable Value: $1,000,000
  • Tax Rate: 22.3 mills (including all applicable districts)
  • Annual Tax: ($1,000,000 ÷ 1,000) × 22.3 = $22,300
  • Monthly Escrow: $1,858

Note: All exemptions require application and approval. Rates include estimated special district taxes which vary by location.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Clarke County require property tax escrow accounts for loans with less than 20% down payment. Lenders collect monthly escrow payments equal to 1/12 of the annual property tax bill, plus insurance premiums, and pay taxes directly to the Clarke County Tax Commissioner when due. The escrow account is analyzed annually, and lenders may adjust monthly payments based on actual tax bills and account balances.

Property tax bills in Clarke County are typically issued in late summer for the current tax year, with taxes due by December 20th for the current year. Lenders usually pay taxes in November or early December to avoid late penalties. Property owners should review their annual escrow statements to ensure adequate funds are being collected, especially after reassessments or rate changes. If your property taxes increase significantly due to improvements or market changes, contact your lender to request an escrow payment adjustment rather than waiting for the annual analysis.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Clarke County property taxes due for 2025? A: Property taxes for the 2025 tax year are due by December 20, 2025. Property tax returns for new exemptions must be filed by April 1st.

Q: What homestead tax credits are available and do they require application? A: Clarke County offers a $10,000 homestead exemption that reduces your assessed value. This exemption requires application with the Board of Tax Assessors and must be filed by April 1st of the year you want the exemption to begin.

Q: How does the homestead exemption work? A: The homestead exemption provides a $10,000 reduction in assessed value for your primary residence and may include assessment increase caps. You must apply with the tax assessor's office - it is not automatic when you purchase a home.

Q: Are there additional exemptions for seniors or disabled persons? A: Yes, Clarke County offers additional exemptions for seniors and disabled persons beyond the standard homestead exemption. These require separate applications and proof of eligibility. Contact the Board of Tax Assessors for specific requirements and amounts.

Q: When are properties reassessed in Clarke County? A: Georgia law requires properties to be assessed annually at fair market value as of January 1st. Clarke County may conduct physical inspections on a rotating cycle, but values are reviewed annually based on market conditions.

Q: What is the penalty for late property tax payments? A: Late penalties begin accruing after December 20th each year. Interest and penalties can add significant costs, so ensure taxes are paid on time or contact the Tax Commissioner's office for payment arrangements.

Q: Can I pay my property taxes online? A: Yes, Clarke County offers online property tax payments through the Tax Commissioner's website. You can pay by electronic check or credit card, though credit card payments may include processing fees.

Q: How do I appeal my property assessment? A: Property assessment appeals must be filed with the Clarke County Board of Tax Assessors by April 1st. If not satisfied with their decision, you can further appeal to the Clarke County Board of Equalization and then to the Georgia State Board of Equalization.

Q: Do I pay different rates if I live in Athens versus unincorporated Clarke County? A: Yes, properties within Athens city limits pay additional municipal taxes on top of county and school district taxes. Rural properties may have special fire district taxes. Your total rate depends on your specific location and applicable taxing districts.

Q: What triggers a supplemental tax bill? A: Supplemental taxes are issued when property changes ownership, new construction is completed, or improvements increase assessed value after January 1st. These bills cover the additional tax liability for the remainder of the current tax year.

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