UPSON COUNTY AD VALOREM TAX INFORMATION

(Source: Upson County Tax Commissioner)

Tax Information Adopted October 2005

 

1.         Freeport exemption -- This exemption began in 1986 and is currently at 100 percent exemption on raw products, goods in process and finished goods still in the warehouse.

 

2.         Regular homestead exemption – Gives $2,000 off the state and county portion assessed value. A property owner must own and reside at the property on January 1. Surviving heirs qualify;
            also recorded sales contract-holders qualify. Must be the primary residence of the owner.

 

3.         Elderly Person 62 Years of Age  -- Gives $2,000 off the state and county portion of assessed value, $15,000 off the school portion of assessed value. A property owner must be 62 years old Jan. 1.
            Net income of the husband and wife must be less than $15,000 excluding up to $46,536 in Social Security and retirement pensions.

 

4.         Elderly Person 65 Years of Age  -- Gives $4,000 off the state and county portion of assessed value, $15,000 off the school portion of assessed value. A property owner must be 65 years old Jan. 1.
            Net income of the husband and wife must be less than $15,000 excluding up to $46,536 in Social Security and retirement pensions.

 

5.         Disabled Veteran – Gives $50,000 off the total assessed value. A property owner must provide documentation supporting declaration as being service-connected totally disabled by the Veterans
            Administration and as receiving 100% disability benefits.

 

6.         Surviving Spouse of a Veteran – Gives $50,000 off the total assessed value. A property owner must be the unmarried spouse of a Veteran deceased as a result of war or armed conflict and is receiving
            survivor benefits. May be required to prove marital status.

 

7.         Disabled Persons Exemption -- Disabled persons may receive $10,000 in value off county taxes. May be applied in addition to other exemptions. A property owner must have letters from two physicians
            stating total disability. Adjusted gross income of husband and wife must be less than $10,000.

 

            Each year the different governing bodies set the millage rate. Below are the current rates for Upson County, the City of Thomaston and Yatesville:

           

2005 MILLAGE RATES

 

ENTITY                                     COUNTY                                   CITY                             YATESVILLE

 

State                                            .25                                            .25                                .25

Upson County                            13.31                                        13.31                            13.31

City of Thomaston                      ---------                                         3.83                            ---------

T-U School System                    13.46                                        13.46                            13.46

 

TOTALS                                   27.02                                        30.85                            27.02

 

 

The Upson County Tax Commissioner's office sells approximately 30,000 tags ranging in price from $12 to $700, and the office is responsible for selling mobile home decals to taxpayers who do not own their land.