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Updated 2025 Tax Year

Jefferson County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
12.5 mills (1.25%) tentative for 2025, varies by district due to municipal boundaries and special taxing districts
Exemptions
4+ Available
Section 1

How Property Tax Works

Jefferson County, Georgia operates under the state's property tax system to fund essential local services including schools, public safety, infrastructure, and county operations. Property taxes in Jefferson County are based on assessed values determined by the County Board of Assessors, with assessment notices mailed annually in July. The county follows Georgia's requirement to maintain assessment values within a specified percentage of actual property sales to ensure fair and accurate valuations.

The effective property tax rate in Jefferson County for 2025 is tentatively set at 12.5 mills (1.25%), representing a reduction from previous years. However, actual tax rates can vary by location within the county due to special taxing districts, municipal boundaries, and school district overlays. Property owners should verify their specific rate based on their exact location, as rates may differ between incorporated and unincorporated areas, and additional assessments may apply for local improvements or special services.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
Jefferson County General12.5Base county operations, public safety, infrastructure
School DistrictVariesEducational services (rates vary by school district)
MunicipalVariesCity services (if located within city limits)
Special DistrictsVariesFire districts, water/sewer, other local services

Levy Year: FY 2025-2026

Note: The total effective rate varies significantly by location within Jefferson County. Property owners in incorporated areas pay municipal taxes in addition to county taxes, while those in special service districts may have additional assessments. Rural areas typically pay only the base county rate plus applicable school district taxes. Contact the Jefferson County Tax Assessor's office to determine your specific total rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Jefferson 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 Jefferson County are additional property tax bills issued when there are changes to property ownership, value, or use during the tax year. Common triggers include new construction completion, property transfers, additions or improvements, and changes from exempt to taxable status. When supplemental taxes are assessed, they are calculated from the date of change through the end of the current tax year.

For example, if you complete a $50,000 home addition in September and your total tax rate is 12.5 mills, the supplemental tax would be calculated as: ($50,000 × 40% assessment ratio × 0.0125) × (4 months remaining ÷ 12 months) = approximately $83. The Jefferson County Tax Commissioner will issue a separate supplemental tax bill with its own due date, typically 30-60 days after the bill is mailed.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (40%): $120,000
  • Less: Homestead Credit: $2,000 (if qualified and applied)
  • Net Taxable Value: $118,000
  • Annual Tax (12.5 mills): $1,475
  • Monthly Escrow: $123

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (40%): $240,000
  • Less: Homestead Credit: $2,000 (if qualified and applied)
  • Net Taxable Value: $238,000
  • Annual Tax (12.5 mills): $2,975
  • Monthly Escrow: $248

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (40%): $400,000
  • Less: Homestead Credit: $2,000 (if qualified and applied)
  • Net Taxable Value: $398,000
  • Annual Tax (12.5 mills): $4,975
  • Monthly Escrow: $415

Note: All tax credits require separate applications and are not automatically applied. Rates may be higher in areas with additional special district taxes or municipal taxes.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Jefferson County require property tax escrow accounts to ensure timely payment of property taxes. Lenders collect monthly escrow payments as part of your mortgage payment, typically calculated as 1/12th of your annual property tax bill plus a small cushion. The lender pays your property taxes directly to Jefferson County when bills become due on December 20th each year.

Property owners should review their annual escrow analysis statement carefully, as tax changes can result in escrow shortages or surpluses requiring payment adjustments. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. You can verify that your lender has paid your taxes by checking with the Jefferson County Tax Commissioner's office or reviewing your property tax account online. If you pay taxes directly without escrow, ensure payment is received by December 20th to avoid penalties and interest charges.

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 Jefferson County property taxes due for FY 2025-2026? A: Property tax bills are due by December 20, 2025. Late payments are subject to penalties and interest charges.

Q: What tax credits are available and how do I apply? A: Jefferson County offers statewide homestead credits for qualifying primary residences. These require annual application and are not automatic. Contact the County Board of Assessors for application forms and deadlines.

Q: How does the homestead credit work? A: The homestead credit provides a small reduction in assessed value and can cap annual assessment increases. It does not reduce market value but limits how much your assessment can grow each year. You must apply annually and occupy the property as your primary residence.

Q: When do I need to file property tax returns? A: Personal property reporting forms and property tax returns are due between January 1 and April 1 each year. File with the Jefferson County Board of Assessors.

Q: What happens if I pay my taxes late? A: Late payments incur penalties and interest charges. Contact the Jefferson County Tax Commissioner immediately if you cannot pay by December 20th to discuss payment options.

Q: Can I pay my property taxes online? A: Contact the Jefferson County Tax Commissioner's office directly for current online payment options and accepted payment methods.

Q: How do I appeal my property assessment? A: Assessment notices are mailed in July with appeal instructions. You have a limited time to file an appeal with the Jefferson County Board of Assessors if you believe your assessment is incorrect.

Q: Why might my tax rate differ from my neighbor's? A: Tax rates vary by location due to special taxing districts, municipal boundaries, school districts, and local improvement assessments. Two properties in different areas of Jefferson County may have different total tax rates.

Q: Do senior citizens get property tax breaks? A: Some senior citizens may qualify for statewide exemptions or local school tax exemptions. Contact the Jefferson County Board of Assessors to determine eligibility and application requirements.

Q: When are new property assessments conducted? A: Assessment notices are mailed annually in July. Assessments are based primarily on actual property sales and must meet state requirements for accuracy compared to market values.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
Update on Property Tax Assessment Noticesjeffersoncountyga.gov
02
FY2023 FY2024 FY2025 % Source of Revenue ACTUAL ...jeffersonga.gov
03
Tax Doc
notice of property tax increasejeffersoncountyga.gov
04
Tax Doc
Property Taxesjeffersonga.gov
05
County
Important Dates | Jefferson County, GA - Official Websitejeffersoncountyga.gov
06
County
County Property Tax Facts Jefferson - Department of Revenuedor.georgia.gov
07
24 LC 44 2554/AP House Bill 1068 (AS PASSED ...gov.georgia.gov
08
Apply for a Homestead Exemptiongeorgia.gov
09
Tax Doc
Pay Property Tax Online - Department of Revenue - Georgia.govdor.georgia.gov
10
Real and Personal Property - FAQ - Department of Revenuedor.georgia.gov
All sources verified as of 2025 Tax Year

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