General Information
Dear Taxpayer,
This information is designed to provide you with essential information on the most common questions and concerns regarding property taxes.
Effective January 1, 2018, the City of Brunswick Tax Department began billing and collecting city property taxes and non-ad valorem fees. The Glynn County Tax Commissioner's office bills for their portion of taxes separately. If you own property within the city limits, you will receive two property tax bills per year. Your property tax bill provides a legal description of your property, appraisal and assessed value, credits, exemptions and the calculation of your annual tax bill.
Ad Valorem taxes (which means “according to the value”) are levied on real and personal property each year. Property tax revenues are used by governments for General Fund maintenance and operations. Departments such as the Police Department, Economic Development, Parks and Recreation, Planning and Zoning, Finance, and Administration operate with General Fund revenue. Real property is land and any improvements such as buildings/houses or parking lots. Personal property is inventory and fixtures used in conducting business, boats, and machinery, etc. Motor Vehicle and mobile homes taxes are billed and collected by Glynn County only.
The basis for ad valorem taxation is the fair market value of the property as determined by the Tax Assessor’s Office. Georgia law says only 40% of that value is taxable which is referred to as the assessed value.
Tax digests are prepared each year by the Tax Commissioner’s Office after values are determined by the Tax Assessor’s Office. Tax Digests provide property ownership, billing addresses and property locations for each taxing authority, City of Brunswick, Glynn County and Glynn County Board of Education.
Property Tax Bills
Property tax bills are issued annually usually by mid September for the period of January 1—December 31 of that same year. Bills are generated as required by law (O.C.G.A. 48-5-18) to reflect the owners, values and exemptions in place on January 1st of the tax year.
When are taxes due?
Property taxes are due 60 days after the bill date. Interest shall begin to accrue from the date the tax is due until the tax is paid (O.C.G. A. 48-2-40). When taxes have become 30 days past due, a Fi Fa (tax lien) is placed on the property and a recording fee is charged (O.C.G.A. 48-3-3). If taxes become 120 days past due a penalty of 5% is added to the balance (O.C.G.A. 48-2-44).
Methods of Payments
In person - Cash, check, money order, Visa, Master- Card, Discover, or American Express -
Mail - Check or money order with payment stub to PO Box 550, Brunswick, GA, 31520
Drop Box- Available after hours (checks/money orders only).
Partial Payments
We will not accept partial payments on your tax bill. You have at least 60 days to pay your tax bill before penalties and interest accrue on the unpaid balance after the due date. If less than the amount due is mailed in, your check payment will be returned and not processed. We will not waive any penalties and interest.
My taxes are paid by my mortgage company, why am I getting a bill?
If your taxes are paid in escrow, please forward your tax statement to your mortgage company and they will pay your bill. We also mail statements to mortgage companies. Your statement will show the mortgage company that has received a copy of your bill. If this is not correct, please contact us immediately so our records can be updated and a copy can be sent to the correct mortgage company.
I sold this property, why am I getting a tax bill?
If you get a tax bill for property that you sold, please forward it to the new owner as quickly as possible. You may also return the bill to us with the new owner’s name and address and we will gladly update our records and forward the bill to the new owner.
Weren’t these taxes paid at closing?
Check with your closing attorney if you aren’t sure.
New Property Owners
If you purchased property after January 1, a property tax return (to declare taxable property you own) should be filed with the Tax Assessor’s Office between January 1 and April 1 of the following year. Tax bills mailed at the end of the year will reflect values and exemptions that were in place on January 1st. Some new owners are surprised when they receive their tax bill the following year and find out their taxes are not the same. Homestead exemptions disappear when ownership changes. Be sure you apply for tax exemptions before April 1st so you can take advantage of all tax discounts available.
Appeals
Taxpayers may challenge an assessment by appealing to the Glynn County Board of Tax Assessors if they feel their property value is not reflective of the fair market value. Contact the Glynn County Tax Assessor’s Office for more information.
If you filed an appeal, your tax bill will be generated at 85% of the new value. Late fees and penalties will apply if the balance is not paid by the due date. Once the Glynn County Board of Equalization makes a final decision on your appeal, they will immediately forward the value to the City of Brunswick and appropriate adjustments will be made.
Why Do I have to pay City and County Property Taxes?
Effective February 22, 1856, the City of Brunswick was enacted and incorporated by the Georgia General Assembly and signed into law by Governor Herschel V Johnson. The City of Brunswick was given the power to levy and collect a tax upon all and every piece of real or personal property within the limits of the city.
Historically, counties are the central form of government within the state. The county provides services that every citizen has to utilize. For instance, conducting elections & voter registration, sheriff’s office, courthouse, county jail, motor vehicle licensing and tags, property valuation, parks, and county coroner.
Cities are created as an additional tier of governance within the county and state. City property taxes pays for the maintenance and operations that cover solid waste, local agencies, and other government services, such as, localized fire and police department, code enforcement, city road and maintenance and parks in the city.
Therefore, if you own property within the city limits of Glynn county, you shall pay city and county taxes. Residents who own property in the county only pay county taxes; however, they contribute to city’s economy in other ways, by enjoying the many amenities that the city has to offer. For instances, restaurants, clothing stores, antique shops, events, and privately-owned businesses that serve all residents on a daily basis.
