Once the property owner and the Board of Assessors have come to terms with an appropriate value, this value is provided to the Tax Commissioner for tax bill calculation. To calculate a tax bill, you must first deduct any exemptions that many apply from the assessed value; thus generating a net assessed (taxable) value. Next you multiply the net assessed value by the millage rate. 

Taxes for real estate and business personal property are normally due in Cook County by December 15th of each year. Mobile/modular homes are due April 1 of each year and motor vehicles are due based on the owners' birthday. After the due date, for real estate and business personal property, interest on unpaid tax bills is applied in compliance with Georgia Code (O.C.G.A. § 48-2-40). Additionally, a penalty of 10% will apply to all taxes that are not paid within 90 days of the deadline, however, homesteaded property with a tax liability of less than $500 does not receive the 90-day penalty. If the property taxes remain unpaid, the tax commissioner has the right and responsibility to levy on the property for non-payment. Of course we consider this a last resort for tax collection and prefer to use other collection methods. 

Yes. There are several exemptions and special assessment programs available that may apply to your property. The most common are the homestead exemption for real estate and for business personal property there is the free port exemption. Contact the Tax Assessor's Office about homestead exemptions and the assessor's office about exemptions such as Freeport, conservation use, etc.