The Tax Assessors are responsible for determining the tax digest, which is the value of taxable property in Macon County, and the amount of taxes due according to the state tax code. The Tax Assessors appraise property at fair market value, mail assessment notices annually, maintain tax records and maps, and inspect mobile homes for updated decals.
The tax commissioner does not assess property or set millage rates. The tax commissioner prepares and mails the tax bills and collects the taxes based on the values provided by the Board of Assessors. Questions regarding bill calculations, return mail, late payments, interest, etc. should be directed to the tax commissioner.
The Chief Appraiser and appraisal staff is charged with the annual valuation of all property in Macon County (real estate and personal). Georgia law requires that all property be appraised at "fair market value." This is generally accepted as the value paid by the purchaser, when neither the seller nor the purchaser is under any duress to buy or sell. Analysis of these sales forms the basis for the valuation of similar properties.
Georgia law requires that your property be assessed for tax purposes at 40 percent of the appraised value. This is why it is always important for you to be aware of the value the tax assessors have placed on your property.
A large portion of the operating revenue needed for Macon County comes from the taxation of privately held property. The Macon County Board of Commissioners, the Macon County Board of Education and cities within the county set millage rates each year based on their budgetary needs. The millage rate is then multiplied against the assessed value of your property (less any exemptions) to determine the amount of taxes you owe.