Property Taxes

Notice: All ad valorem taxes owed the City of Perry must be paid prior to the issuance or renewal of an occupational tax certificate.

Property Taxes, or less commonly referred to as ad valorem taxes, are levied for all city operations and maintanence. This applies to all real estate and personal property, unless exempted by law. Real property is considered as land and anything affixed to the land. Personal property, on the other hand, is anything not considered real property. This typically includes boats, and airplanes also inventory and fixtures used in conducting a business.

The property value is the full market value appraised by the assessors. All property in Georgia is taxes at an assessment rate of 40% of its full market value. The taxable value is then multiplied by the  millage rate (1 mill = $1 tax per $1000.00 taxable value).

City taxes are mailed out around October 20th and are due no later than December 20th of each year. The city now offers the ability to View and/or pay property tax bills online. Payments are also accepted via mail to City of Perry P.O. Box 2030 Perry, Georgia 31069; or in person on the first floor of City Hall located at 1211 Washington Street  Perry, Georgia 31069.

If your taxes are included in your mortgage payments, please send a copy of the property tax bill to your mortgage company. The City of Perry does not send a duplicate copy to mortgage companies; the original bill is sent directly to the property owner.

The Houston County Tax Assessor conducts all tax assessments for the city.  If you have any questions regarding the assessed value of your property you may contact the Houston County Tax Assessor’s office at (478) 218-4750 or visit their website by clicking here.

Delinquent Taxes

Interest on unpaid tax bills will be applied in accordance with Georgia Code §48-2-40. Monthly interest charged on taxes not paid by the due date will be calculated at one-twelfth (1/12) of the federal prime rate (per each year) plus three percent. The current interest rate is .708%.
Penalties on unpaid taxes will be applied in accordance with Georgia Code §48-2-44. A 5% penalty will be assessed if not paid by 120 days after the due date and an additional 5% will be added every 120 days with a maximum of 20%.

Annual Tax Sale

Annual Tax Sale for delinquent properties is advertised starting 4 weeks prior to sale date in the Houston Home Journal.

 

Excise Taxes

Lodging Taxes

Lodging Taxes are due on the 20th day of the following month.
Hotel Motel Occupancy Tax Reporting Form (PDF)

Mail payments to:
City of Perry
Tax & License Specialist
PO Box 2030
Perry, GA 31069

 

Online Property Taxes Payments

Click to pay your property taxes anytime, anywhere...secure and easy!