January 1^st - April 1^st 

"Return Period"

• Return - All property owners are required by law to "return" their property every year. This means that they must file a declaration of current market value plus report any changes made to the property during the preceding year to with the assessors office. Failure to file a written return becomes an automatic "return" declaring that the status and value  of the property is correct as determined by the assessors office for the preceding year. This is an official "return" and is treated as such.
• Special Use Assessments Applications - This covers Conservation or Preferential Agricultural use; Environmentally Sensitive; Historical; and others. You can recieve guidelines for these program from the  Assessor's Office.
• Combination of Property - If you own two or more parcels of land that touch each other, and the names on the properties are exactly the same, then you may qualify to combine your parcels into one. However, this requires approval from the county palanning and zoning department. This may or may not benefit you on your taxes. See the Tax Assessors office for more details.
• Personal Property Returns/Reporting Forms- Return of personal property owned to be assessed. Freeport Exemption Applications to be filed at this time.

Jan 1st-March 1

     Homestead Exemption Filing Period

To qualify for homestead exemption, you must own and occupy your home on January 1^st of that tax year. This home must be your primary place of residence (181 days or more) and you must not claim a homestead exemption anywhere else. As long as the name on your property remains the same and you do not move (address changes), then you are not required to re-apply each year. Applications are made at the TAX COMMISSIONERS OFFICE (tag office) located in Richmond Hill and Pembroke. Tax payers who change from one homestead exemption classification to a different classification (such as turning age 65 for example)  must re-apply.

• Effective 1 Jan 2007 Bryan County offers a $50,000 local expemption to County, City, and School Boared Ad Valorem taxes for Individuals age 65 and older .  This exemption is subtracted from the assessed amount of the property (40% of the appraised value). This essentially means that the first $125,000 of the Appraised Value of the homesteaded property is not subject to taxes. Applicants must still  meet the qualification requirements shown in the preceding paragrah.
•  Effective 1 Jan 2007 Bryan County offers a $30,000 local exemption to the County; and City portion of Ad Valorem taxes for individuals under age 65. This exemption does not apply to the school board portion of Ad Valorem taxation. Applicants must still meet the qualification requirements listed above.
• Regular state homestead exemption- (no age requirements) is $2000 off 40% assessed value.
• Age 65 state exemptions for Net income less than $10,000 - must be 65 on January 1^st of that tax year.
• Proof of age and previous year's income required. Total household gross income must be less than $10,000 (this includes all sources of income). Proof of age and previous year's income required. 100% off the state portion of Ad Valorem Taxes up to 10 contiguous acres of land and $4,000 on the balance of the assessed value. The state portion is 0.25 mils.
• Age 62 exemptions net income less than 10,000   Total household gross income must be less than $10,000 (this includes all sources of income). Proof of age and previous year's income required. 100% off the state portion of Ad Valorem Taxes up to 10 contiguous acres of land and $2,000 on the balance of the assessed value. The state portion is 0.25 mils.
• Disabled veteran - Letter required- Essentially,this exemtion is $50,000 off the assessed value (40% of appraised value) and applies to state, county, city, and school board taxes. Unremarried surviving spouses recieve the same exemption.
• Unremarried Surviving Spouse of U.S. Service Member killed in action - Letter required- Essentially,this exemtion is $50,000 off the assessed value (40% of appraised value) and applies to state, county, city, and school board taxes.
• Unremarried Surviving Spouse of of a firefighter or peace officer killed in action - 100% of all Ad Valorem taxes.
• Floating exemption for 65 and over - This exemption essentially freezes property values. However, this exemption is in lieu of all other exemptions and therefore may or may not be more advantageous to a property owner. Please call the  office for more information.

July - August

Assessment Notices

You will be mailed an assessment notice if the assessment on your property has been changed. This gives you the right to appeal-you have 45 days from the postmarked date to make your appeal in writing to the Tax Assessors office.

* If you made a "return" on your property (January 1^st - April 1^st) you will receive an assessment notice. The Board of Assessors reviewed your return and may or may not have made changes to your previous assessment. This information will be reflected on the assessment notice. The same 45 day filing period for appeals applies.

Please remember: By law, you are not eligible to appeal the Fair Market Value of your property unless you receive an assessment notice. (A "return" will guarantee an assessment notice.)

The Appeal Process

1. File written appeal

2. Board of Assessors reviews appeal

3. Board of Assessors make a change and 2^nd notice is mailed giving taxpayer 21 days to file a 2^nd appeal. If no appeal is filed, process ends.

4. If 2^nd appeal is filed, the appeal then goes before the Board of Equalization.

OR

3. Board of Assessors makes no change.

4. Appeal to be automatically sent before the Board of Equalization.

**The duty of the Tax Assessors office is to place a Fair Market Value on all property. Law defines Fair Market Value as being the amount a willing buyer and willing seller agree on in an arms length transaction.

October - December

Tax Bills Issued

Once the digest is approved by the state, tax bills are issued from the Tax Commissioner's office. Tax bills are due 60 days from the date they are mailed. Payments are to be made to the Bryan County Tax Commissioner.