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Updated 2025 Tax Year

Lowndes County
Property Tax Guide

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

9 Official Sources
8 min read
Quick Facts
Tax Rate
Approximately 1% of market value (varies by district based on county and school board millage rates)
Exemptions
4+ Available
Section 1

How Property Tax Works

Lowndes County, Georgia operates under the state's property tax system, where property taxes are the primary funding source for essential local services including public schools, county government operations, public safety, and infrastructure maintenance. The county follows Georgia's assessment practices, with properties assessed at 40% of fair market value for residential properties and varying percentages for other property types.

Property tax rates in Lowndes County are set annually by the Board of County Commissioners and Board of Education, typically expressed in mills (with one mill equaling $1 per $1,000 of assessed value). The effective tax rate generally aligns with Georgia's statewide average of approximately 1% of market value, though actual rates vary significantly depending on your specific location within the county due to special taxing districts, municipal boundaries, and school district variations. Property owners should verify their specific millage rate as it can differ based on whether they're located within city limits or special service districts.

Section 2

What Makes Up Your Tax Bill

The specific millage rates for Lowndes County are set annually and vary by location within the county. Based on available research data:

ComponentRate (Mills)Description
County OperatingTBDGeneral county services and administration
County School DistrictTBDLowndes County School District operations
Municipal (if applicable)VariesCity taxes for incorporated areas
Special DistrictsVariesFire districts, water/sewer, other services

Note: The 2025 tax rates have not yet been determined by the county commissioners and will be set during the annual budget process. Property owners should check with the Lowndes County Tax Assessor's office or Georgia Department of Revenue for current year rates. Municipal residents pay additional city taxes based on rates set by their respective city councils. Special district taxes may apply depending on location and services provided.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lowndes 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 Lowndes County are additional property tax assessments that occur outside the regular annual tax cycle. These are typically triggered by significant changes to property ownership, value, or use during the tax year. Common triggers include new construction completion, major property improvements, changes in property classification, or corrections to previous assessments.

Supplemental taxes are calculated using the same millage rate as the regular property tax, applied to the difference between the original assessed value and the new assessed value. The tax is prorated based on the number of months remaining in the tax year from the effective date of the change. For example, if a $100,000 home addition is completed in July, and the local millage rate is 25 mills, the supplemental tax would be approximately $625 (($100,000 × 40% assessment ratio × 25 mills) ÷ 2 for half the tax year remaining).

Example Calculation

The following examples use estimated rates and assume properties qualify for standard homestead exemptions where applicable. Note: All exemptions and credits require separate applications and are not automatic.

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (40%): $120,000
  • Less: Homestead Exemption: $2,000 (estimated)
  • Net Taxable Value: $118,000
  • Annual Tax (25 mills estimated): $2,950
  • Monthly Escrow: $246

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (40%): $240,000
  • Less: Homestead Exemption: $2,000 (estimated)
  • Net Taxable Value: $238,000
  • Annual Tax (25 mills estimated): $5,950
  • Monthly Escrow: $496

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (40%): $400,000
  • Less: Homestead Exemption: $2,000 (estimated)
  • Net Taxable Value: $398,000
  • Annual Tax (25 mills estimated): $9,950
  • Monthly Escrow: $829

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lowndes County require borrowers to maintain an escrow account for property tax payments, especially when the loan-to-value ratio exceeds 80%. Your lender will estimate your annual property tax bill and divide it by 12 to determine your monthly escrow payment. This amount is collected along with your principal and interest payment each month.

Lenders typically conduct annual escrow analyses to ensure adequate funds are available when taxes become due. If property taxes increase, your monthly escrow payment may be adjusted upward, and you may receive a shortage notice requiring additional funds. Conversely, if taxes decrease or you've overpaid, you may receive a refund or credit. Property tax bills in Lowndes County are typically issued in late summer or early fall, with payment due dates varying. Lenders generally pay the taxes directly to the county when due, and you should receive documentation of this payment for your records.

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 property tax returns due in Lowndes County? A: Property tax returns must be filed between January 1 and April 1 each year. For the current tax year, the deadline is April 1, 2026.

Q: What tax credits are available and do I need to apply? A: Various tax credits may be available including homestead exemptions, senior citizen exemptions, and disabled veteran exemptions. All credits require separate applications and are not automatically applied. Contact the Lowndes County Tax Assessor's office for specific eligibility requirements and application deadlines.

Q: How does the homestead exemption work? A: The homestead exemption provides a credit against your property tax bill and may also cap annual assessment increases. You must apply for this exemption - it is not automatic. The exemption typically caps assessment increases to a certain percentage annually once granted.

Q: How often are properties reassessed? A: Georgia law requires properties to be assessed annually, though not all properties may receive physical inspections each year. The county uses various methods including market analysis and statistical updating to maintain current assessments.

Q: What happens if I pay my taxes late? A: Late payments incur penalties and interest charges. Contact the Lowndes County Tax Commissioner's office for specific penalty rates and payment options if you're unable to pay by the due date.

Q: Can I pay my property taxes online? A: Check with the Lowndes County Tax Commissioner's office for available online payment options, accepted payment methods, and any associated convenience fees.

Q: How do special district taxes work? A: Special districts provide specific services like fire protection, water/sewer, or lighting. If your property is located within a special district boundary, you'll pay additional taxes for these services based on millage rates set by the respective district boards.

Q: How do I appeal my property assessment? A: Property owners who believe their assessment is incorrect can file an appeal with the Lowndes County Board of Assessors. Appeals typically must be filed within a specific timeframe after assessment notices are mailed. Contact the Tax Assessor's office for appeal procedures and deadlines.

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