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Frequently Asked Questions



How is my property value determined?
What property exemptions are available?
How can I appeal my assessment?
How is the tax rate figured?

What property exemptions are available?


Homestead, School, Disabled Veterans, Un-remarried surviving spouse of (1) Veteran (2) U.S. Service member killed in action (3) Firefighter or peace officer killed in line of duty, and Preferential Agriculture:

Property tax is one of the primary sources of revenue for Lumpkin County. It is used to fund police and fire services, education, roads, bridges, water, parks, and other county services. The basis for property tax is the fair market value of the property, which is established on January 1 of each year. The tax is levied on the assessment value, which by law is established at 40 percent of fair market value. The amount of tax is determined by the millage rate. (One mill of tax is equal to $1 per $1,000 of assessed value.)

We accept applications year round. Applications for the current year must be made prior to April 1 of the year the application is being sought. Once you have applied for an exemption, you do not need to reapply unless you move to another location.

Special Exemptions:

You may be eligible for conservation use or preferential agricultural assessment exemption if you are in good faith agricultural/forest production. This would include; producing plants, trees, fowl or animals, or the production of aquaculture, horticulture, floriculture, forestry, dairy, livestock, poultry and apiarian products.

With both programs, you enter into a 10 year covenant with Lumpkin County whereby you agree to continue your property in agricultural or forestry production. Agricultural preferential assessment generally provides a 25 percent advantage over fair market value. Conservation use can offer significant savings, in some cases greater than 50 percent of fair market value.

Residential Transitional Exemption:

If you live in an area that is in a transition form from residential to commercial use, and it is affecting the value of your property, you may apply for a residential transitional assessment covenant. This is also a 10-year covenant. For all three, apply between January 2 and April 1.

Rehabilitated and Landmark Historic Property:

Historic property that qualifies for listing on the Georgia or National Register of Historic Places may qualify for preferential assessment. The preferential assessment shall extend to the building or structure, the real property on which the building or structure is located, and more than two acres surrounding the building or structure. Property under this special program must be certified by the Department of Natural Resources as rehabilitated historic property or landmark historic property. The market value and the higher of the acquisition cost or assessment of fair market value at the time the original 10-year covenant was entered.

Brownfield Property

Property which qualifies for participation in the States Hazardous Site Reuse and Redevelopment Program and which has been designated as such by the Environmental Protection Division of the Department of Natural Resources may qualify for preferential assessment. This special program provides for the preferential assessment of environmental and contaminated property by effectively freezing the taxable assessment for ten years as an incentive for developers to clean up the property and return it to the tax rolls. It also allows an eligible owner to recoup the eligible costs associated with the cleanup of this type property against their tax liability.

Forest Land Conservation Use Assessment

Forest Land Conservation Use Assessment provides for an ad valorem tax exemption for property primarily used for the good faith subsistence or commercial production of trees, timber, or other wood and wood fiber products and excludes the entire value of any residence located on the property. In addition, the property may have secondary uses such as the promotion, preservation, or management of wildlife habitat; carbon sequestration in accordance with the Georgia Carbon Sequestration Registry; mitigation and conservation banking that results in restoration or conservation of wetlands and other natural resources; or the production and maintenance of ecosystem products and services such as, but not limited to, clean air and water. This 15 year covenant agreement between the taxpayer and local board of assessors is limited to forest land tracts consisting of more than 200 acres when owned by an individual or individuals or by an entity registered to do business in Georgia.