Property Taxes and Fees
The Columbia County Tax Commissioners Office is responsible for the billing and collection of property taxes for the City of Grovetown. Your property tax bill provides you with a description of your taxable values, exemptions, and details of the calculation of your tax bill. The City of Grovetown rate for tax year 2023 is 7.62 mills.
The process for taxing real property begins with the purchase of property. Once a sale is finalized, a deed is recorded at the Clerk of Superior Court's Office in Appling, Georgia. The Tax Assessor's Office then assigns a value to the property and an assessment notice is mailed to each individual property owner in May of the following year.
The assessment process continues annually. The Columbia County Tax Assessor's Office maintains records of all properties (real and personal) within the city, including, but not limited to the current property owner and fair market value. The Board of Tax Assessors directs a staff of appraisers to obtain and review all characteristics of each property within the county to ensure the accuracy of the property record. These records are maintained by a staff of appraisal clerks. Each year, the compilation of these records results in a tax digest.
The Columbia County Board of Tax Assessors is required by Georgia Law to send out an assessment notice informing taxpayers of valuation changes. Upon receiving the notice, a taxpayer has 45 days from the date on the notice to file a written appeal. The address to submit appeals is:
- Board of Tax Assessors
- P.O. Box 498
- Evans, GA 30809
Once the appeal process period has ended, a tax digest is compiled. The tax digest is an official listing of all property owners in the city, the assessed value of the property they own, and the taxes levied on the property. This is the central document of the tax office. It is a complete listing of property owners, their street addresses, legal addresses, property locations, exemptions, assessments, and taxes due.
Once completed, the digest is submitted to the Georgia Department of Revenue for approval by the Director of the Property Tax Division. After approval is received by the Columbia County Tax Commissioner, bills are prepared and mailed out during the first week in September.
Taxpayers have a period equal to at least 60 days to pay this annual tax bill. If bills are not paid by the due date, 1% interest incurs each month on the amount due. After 90 days, a 10% penalty is added along with the filing of a tax lien, or fieri facias (fi. fa.), against the property. If the tax bills remain unpaid after becoming 90 days delinquent, the Delinquent Tax Office may begin tax sale proceedings. Failure to receive a tax notice is not a legal reason for waiving interest and penalties.