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Updated 2025 Tax Year

Sumter County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
13.09 mills ($13.09 per $1,000 assessed value), varies by municipal districts
Exemptions
5+ Available
Section 1

How Property Tax Works

Sumter County, Georgia operates a property tax system that serves as the primary funding mechanism for essential local services including public schools, county government operations, emergency services, and infrastructure maintenance. Property taxes in Sumter County are assessed annually based on the fair market value of real estate and personal property, with the Board of Assessors responsible for determining property values and the Board of Commissioners setting the annual millage rate.

For the 2025 tax year, Sumter County has adopted a millage rate of 13.09 mills, representing a reduction from the previous year's rate. This translates to $13.09 in taxes for every $1,000 of assessed value. However, actual tax rates vary by location within the county due to special taxing districts, municipal boundaries, and school district assessments that may apply additional millage rates to properties in specific areas.

Property owners should note that Georgia assesses property at 40% of fair market value for tax purposes, and various tax credits and exemptions are available but require formal application and are not automatically applied to tax bills.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County General Fund13.09Base county operations, services, and administration
School DistrictVariesAdditional millage for local school funding (varies by district)
MunicipalVariesCity taxes for incorporated areas only
Special DistrictsVariesFire districts, water/sewer districts as applicable

Note: The 13.09 mill rate applies to fiscal year 2025 and represents the base county levy. Properties located within incorporated municipalities or special taxing districts will have additional millage rates applied. The total effective tax rate can range from the base 13.09 mills up to 25+ mills depending on location and applicable districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Sumter 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 Sumter County are additional property tax assessments that occur when there are changes in property ownership, completion of new construction, or significant improvements to existing properties during the tax year. These taxes are calculated based on the difference between the old and new assessed values, prorated for the portion of the tax year the change was in effect.

Common triggers for supplemental taxes include: the sale of property that results in a reassessment, completion of new home construction, major renovations or additions that increase property value, and subdivision of land. For example, if a homeowner completes a $50,000 addition in July, they would receive a supplemental tax bill for half the year (6 months) based on the increased assessed value of the addition.

Example Calculation

Example 1: $300,000 Home with Basic Homestead Exemption

  • Market Value: $300,000
  • Assessed Value (40%): $120,000
  • Less: Homestead Exemption: -$2,000
  • Net Taxable Value: $118,000
  • Annual Tax (13.09 mills): $1,545
  • Monthly Escrow: $129

Example 2: $600,000 Home with Senior Homestead Exemption

  • Market Value: $600,000
  • Assessed Value (40%): $240,000
  • Less: Senior Homestead Exemption: -$4,000
  • Net Taxable Value: $236,000
  • Annual Tax (13.09 mills): $3,089
  • Monthly Escrow: $257

Example 3: $1,000,000 Home (No Exemptions)

  • Market Value: $1,000,000
  • Assessed Value (40%): $400,000
  • Less: Applied Credits: $0
  • Net Taxable Value: $400,000
  • Annual Tax (13.09 mills): $5,236
  • Monthly Escrow: $436

Note: All tax credits require formal application and approval. Rates shown are base county only and do not include municipal or special district taxes.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Sumter County require property tax escrow accounts for borrowers with less than 20% equity. Lenders collect monthly escrow payments equal to 1/12 of the annual property tax bill plus insurance premiums. These funds are held in a non-interest bearing account and paid directly to the tax collector when taxes become due on December 1st each year.

Property owners with escrow accounts should verify that their lender has received and is using the correct tax amount, especially after reassessments or when tax credits are newly applied. The mortgage servicer typically conducts an annual escrow analysis and may adjust monthly payments if there are significant changes in the tax bill. Property owners remain ultimately responsible for ensuring taxes are paid on time, even when using escrow services, and should monitor their annual tax bills for accuracy.

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 Sumter County? A: Property taxes for fiscal year 2025 are due by December 1, 2024. Homestead properties with tax liability under $500 receive a 90-day penalty exemption, but payment is still encouraged by the due date.

Q: What homestead tax credits are available and do I need to apply? A: Georgia offers statewide homestead exemptions that require formal application with the county assessor. These include basic homestead exemption, senior citizen exemptions, and disabled veteran exemptions. Sumter County does not offer additional local homestead exemptions.

Q: How does the homestead exemption work? A: The homestead exemption provides a fixed dollar reduction in assessed value and caps annual assessment increases. It does NOT reduce your property's market value but limits how much your taxable assessment can increase each year, providing tax stability.

Q: When do I need to apply for tax credits and exemptions? A: Applications for most homestead exemptions must be filed by April 1st of the tax year. Contact the Sumter County Board of Assessors for specific deadlines and required documentation.

Q: How often are properties reassessed in Sumter County? A: Properties may be reassessed annually, with the Board of Assessors determining fair market value each year. Significant changes in property value or improvements can trigger reassessment at any time.

Q: Can I appeal my property assessment? A: Yes, property owners can appeal assessments to the Sumter County Board of Assessors and subsequently to the Board of Equalization if needed. Appeals typically must be filed within specific timeframes after assessment notices are mailed.

Q: What are the penalties for late payment? A: Late payments may result in penalties and interest charges, and can ultimately lead to tax levy proceedings. Specific penalty rates and collection procedures are established by county ordinance.

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

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary based on location within special taxing districts, municipal boundaries, and school districts. Properties in incorporated cities or special service districts pay additional millage rates beyond the base county rate.

Q: Do I pay the same rate if I live in a city within Sumter County? A: No, properties within incorporated municipalities pay both county taxes and additional city taxes. The total millage rate will be higher than the base county rate of 13.09 mills.

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