How Property Tax Works
Columbia County, Georgia operates a property tax system that funds essential local services including schools, public safety, infrastructure, and county operations. Property taxes are assessed based on the fair market value of real estate and personal property as of January 1st each year, with Georgia's state-mandated assessment ratio of approximately 40% of fair market value for residential properties.
The county's effective tax rate varies by location within Columbia County due to special taxing districts, municipal boundaries, and school district variations. Property owners in unincorporated areas currently face a millage rate of 25.6967 mills, though rates differ for incorporated areas and properties subject to additional special assessments. Most tax credits and exemptions require annual application and are not automatically applied to your property tax bill.
Tax bills are typically mailed after a 45-day appeal period, with payments due by November 15th annually. The county offers various homestead and other tax credits to qualifying property owners, but these must be applied for at the Columbia County Tax Commissioner's office in Evans.