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Updated 2025 Tax Year

Polk County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
6.6348 mills (county rate), varies by district with school and municipal additions
Exemptions
4+ Available
Section 1

How Property Tax Works

Polk County, Georgia operates on a property tax system that funds essential local services including county operations, public schools, and various special districts. Property taxes are the primary revenue source for these services, with tax rates expressed in mills (one mill equals $1 per $1,000 of assessed value). The county assesses properties at 40% of fair market value, following Georgia state requirements.

Property tax rates in Polk County vary by location within the county due to different special taxing districts, such as school districts and municipal service areas. For 2025, the tentative county tax rate is set at 6.6348 mills, though this is subject to final approval by the board of commissioners. The Polk School District has also tentatively adopted their 2025 millage rate, which represents a 13.16% increase from the previous year. Actual effective tax rates for individual properties will depend on the specific combination of taxing districts that apply to each location.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
Polk County6.6348*General county operations and services
Polk School DistrictTBD*Public school operations (13.16% increase proposed)
State of GeorgiaVariesState-level property taxes
Special DistrictsVariesFire districts, municipal services (location-dependent)

*Rates shown are tentative for FY 2025 and subject to final board approval. The school district millage rate is pending final adoption. Actual total tax rates vary significantly by property location within Polk County depending on which combination of special taxing districts apply. Property owners should verify their specific district assignments with the Polk County Tax Assessor's office.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Polk 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 Georgia are typically triggered by changes in property ownership, new construction, or improvements that increase a property's assessed value during the tax year. When these events occur after the annual assessment date but before the end of the fiscal year, a supplemental tax bill may be issued to account for the change in tax liability.

For example, if you purchase a home in Polk County in March and the property's assessed value increases due to recent improvements not captured in the annual assessment, you may receive a supplemental tax bill. The supplemental tax is calculated by applying the current tax rate to the difference between the new and old assessed values, prorated for the remaining months in the tax year. If a property's assessed value increased by $50,000 and there are 6 months remaining in the tax year, the supplemental tax would be calculated on $25,000 of additional assessed value using the applicable mill rate.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (40%): $120,000
  • Less: Homestead Exemption: -$30,000
  • Net Taxable Value: $90,000
  • Annual Tax (estimated 15 mills): $1,350
  • Monthly Escrow: $112.50

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (40%): $240,000
  • Less: Homestead Exemption: -$30,000
  • Net Taxable Value: $210,000
  • Annual Tax (estimated 15 mills): $3,150
  • Monthly Escrow: $262.50

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (40%): $400,000
  • Less: Homestead Exemption: -$30,000
  • Net Taxable Value: $370,000
  • Annual Tax (estimated 15 mills): $5,550
  • Monthly Escrow: $462.50

Note: These examples use an estimated combined mill rate. Actual rates vary by location within Polk County. The homestead exemption requires application and is not automatic.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Polk County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects a monthly escrow payment along with your mortgage payment, typically calculated as 1/12 of your annual property tax bill. The lender holds these funds and pays your property taxes directly to Polk County when they become due on October 1st.

Lenders typically conduct annual escrow analyses to ensure adequate funds are collected. If property taxes increase, your monthly escrow payment will be adjusted accordingly, usually with 60 days notice. You can verify your property tax amount by checking with the Polk County Tax Commissioner's office or accessing your tax information online. If you pay off your mortgage or switch to a loan without escrow requirements, you become responsible for paying property taxes directly to the county by the January 31st collection deadline.

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 taxes due in Polk County? A: Property taxes are levied and due on October 1st each year, with a collection period extending through January 31st. Unpaid taxes become a lien on the property on February 1st.

Q: What homestead exemption is available in Polk County? A: Polk County residents can receive a homestead exemption of $30,000 from the assessed value for county tax purposes. This exemption requires application and is not automatic - you must file with the county assessor's office.

Q: Are there other tax credits available? A: Georgia offers various tax credits for seniors, disabled veterans, and other qualifying groups. These credits reduce your actual tax bill and require separate applications with specific documentation and deadlines.

Q: How does the homestead exemption work exactly? A: The homestead exemption removes $30,000 from your assessed value for county taxes only. It does not reduce your property's market value or affect other taxing districts. You must apply for this exemption - it's not automatically granted.

Q: When are properties reassessed? A: Georgia law requires properties to be reassessed periodically. Contact the Polk County Tax Assessor's office for current reassessment schedules and to understand your property's assessment history.

Q: Can I appeal my property assessment? A: Yes, property owners can appeal their assessments. Appeals must typically be filed by a specific deadline after assessment notices are mailed. Contact the Polk County Board of Tax Assessors for appeal procedures and deadlines.

Q: What happens if I pay my taxes late? A: Property taxes not paid by January 31st become delinquent and subject to interest, penalties, and eventual tax lien procedures. Georgia law allows counties to sell tax liens to collect unpaid taxes.

Q: Can I pay my property taxes online? A: Many Georgia counties, including Polk County, offer online payment options. Visit the Polk County Tax Commissioner's website or call their office to confirm available payment methods and any associated convenience fees.

Q: Why did my tax bill increase this year? A: Tax bills can increase due to higher property assessments, increased mill rates, or changes in exemptions/credits. The Polk School District has proposed a 13.16% millage increase for 2025, which will affect most property owners.

Q: Do special districts affect my tax rate? A: Yes, your total property tax rate depends on which special taxing districts your property falls within, such as fire districts or municipal service areas. These can vary significantly even within Polk County.

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