Tax Bills are mailed to the owner of record as of January 1st of that tax year. If property has been sold during the tax year and if that information has been received (via the Clerk of Superior Court from a deed transfer) a tax bill will be mailed to the “new” owner also.
The Tax Commissioner's Office cannot guarantee receipt of a tax bill. Interest, penalty and costs apply if not paid by the due date.
Generally, Lowndes County property taxes are due by November 15. Tax bills are mailed at least 60 days prior to the due date. Please note the due date on the tax bill as it may possibly change. If taxes are not paid on the property, it may be levied upon and ultimately sold.
If the due date falls on a weekend or holiday, you will have the next business day to pay property taxes in the office.
If mailing, payments must be postmarked by the due date to avoid interest.
Please include payment stub and/or write bill number on the check.
If a receipt is desired, include a self-addressed stamped envelope.
For your convenience, property taxes may paid in TWO (2) payments. Interest and Penalty will apply to any UNPAID balance if not paid by the due date. The collection process continues on the UNPAID balance.
Credit cards are accepted. For Discover, Mastercard and Visa a 2.57% convenience fee is charge by the credit card company and for American Express a 3% convenience fee is charged by the credit card company with a $1.50 minimum for each.
For your convenience, there is a drive-up drop box located in the front parking lot of the Government Building (on the right-hand side).
After the due date, interest will be added every month until the bill is paid. (Effective July 1, 2016 the interest rate may vary each year. It will be bank prime loan rate plus 3% to accrue monthly. (Example: for 2022 the monthly interest rate is .521%.)
120 days after the due date, a penalty of 5% of the amount of tax due will be assessed and will be added every 120 days thereafter with a 20% cap.
This penalty is applied to all unpaid bills except homesteaded property with a bill amount less than $500.00.
If you receive a property tax bill for a piece of property that you have sold you will need to forward the bill to the new owner. If our office has acquired the "new owner' information we have sent them a bill also.
Georgia law requires that the lien (FiFa) is to be recorded in the January 1 owner's name unless the Tax Commissioner's Office has been presented with a contract (closing statement) within 90 days from the due date that proves the new owner is responsible for payment of the taxes.
Therefore, if you sell a piece of property and the taxes were pro rated at closing you must bring a copy of your closing statement to the Tax Commissioner's Office within 90 days from the due date. If we receive this closing statement we can then record the lien in the new owner's name if the taxes remain unpaid.
If taxes remain unpaid, a tax lien (FiFa) will be recorded on the General Execution Docket (GED) in the Office of the Clerk of Superior Court. A lien remains on your credit record for a minimum of seven (7) years.
Our office does not mail delinquent tax bills on a monthly basis, only at certain intervals. You must verify the amount due before making a payment.