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Property tax returns are filed with the TAX ASSESSORS' OFFICE between January 1 and April 1 at P.O. Box 136 Lexington, GA 30648 (706) 743-5166. To "file a property tax return" simply means to declare any taxable property you own. A real property tax return is not required if a properly completed PT61 Real Estate Transfer Tax form is filed with the Clerk of Superior Court and no subdivision or improvements were made to the property during the year of transfer. 

If you feel your assessment is incorrect, you have the right to file a Taxpayers Return of Real Property between January 1 and April 1 declaring the amount you believe to be the Fair Market Value. 

Real Property

Personal Property

Real property consists of real estate and any improvements permanently affixed thereto, such as buildings.

Personal property consists of: 

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  1. Any furniture, fixtures, machinery, equipment, inventory, etc., or any other personal property used in business;

  2. Aircraft and boats/motors owned by any individual or corporation. 


Individuals, partnerships, corporations, etc. doing business or residing in Oglethorpe County must file a personal property return each year by April 1 with the Personal Property section of the Tax Assessors' Office. A 10% penalty is assessed for failure to file and late filing.

Specialized Assessments

Certain classifications of tangible real property may qualify for preferential assessment provided they meet the criteria specified by Georgia law. The classifications are:
 

  1. Preferential Assessment; 

  2. Rehabilitated historic property; 

  3. Landmark historic property; 

  4. Residential transitional property; 

  5. Conservation use property. 

  6. Brownfield 

  7. Forest Land 


Call the Tax Assessors' Office at (706) 743-5166 for further information.

Tax Exempt Property

Certain types of property, (i.e. public property, churches, hospitals, etc.) may be exempt from ad valorem taxation. Tax exempt status must be approved by the Board of Tax Assessors before tax liability will be removed. For additional information or to apply for exempt status, please contact the Tax Assessors' Office at (706) 743-5166 by April 1. 

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