All real estate and personal property are taxable unless law has exempted the property. Real property is land and generally anything that is erected, growing or affixed to the land; personal property is everything that can be owned that is not real estate. Personal property typically consists of inventory and fixtures used in conducting business, boats, aircraft, farm machinery, motor vehicles and mobile homes. Your household property is not normally taxable.

Taxes for real estate and business personal property are normally due in Sumter County by December 1 of each year. Mobile/modular homes are due May 1 of each year and motor vehicles are due based on the owners' birthday.

For real estate and business personal property, interest at the rate of 1% per month is charged for late payment in Sumter County. 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 Sumter County tax commissioner has the right and responsibility to levy on the property for non-payment. 

Yes. Mobile/modular homes are considered personal property and are taxable in the State of Georgia. Tax must be paid annually with a due date of May 1.

The owner of any mobile/modular home located in Sumter County must file a return and obtain a location permit. In order to obtain this permit the mobile home tax for the current year must be paid in full.

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 freeport exemption.

Please contact the Sumter County Tax Assessor’s Office for details of the available exemptions.