All other data is subject to change. No warranties, expressed or implied are provided for the data herein, its use or interpretation. The following forms are in the PDF format. The Board of Assessors does not have the authority to relieve penalties or grant extensions for filing. If the Covenant is broken as a result of death or eminent domain (condemnation) no penalty will be assessed. Yes, I accept the above statement. FREEPORT EXEMPTION The Tax Assessors Office may request additional information regarding the use of the property if the office feels it is necessary to determine if the property qualifies for the exemption. The Conservation values established by the state are made up of a combination of the capitalized income that could be produced from the land and market value. You must have Adobe Acrobat or the (free) Acrobat Reader installed to view these PDF files. For more information: Click Here Inventory of finished goods manufactured or produced within the State of Georgia in the ordinary course of the taxpayer's manufacturing or production business when held by the original manufacturer or producer of such finished goods. The Walton County Tax Commissioner's Office should be contacted for more information on inquiries about billing and collection of property taxes, and the Walton County Board of Tax Assessor's Office should be contacted for more information on property values.

HOMESTEAD EXEMPTION FILING DATES ARE JANUARY 1st THROUGH April 1st. Refinancing your property will not affect your exemption; however if you are adding or deleting a name to the vesting deed, you will need to refile for your homestead. Once homestead is granted you do not have to apply again unless there is a change of ownership including a Deed of Trust, name or spelling correction on the Deed, or if you seek to qualify for a different type of exemption which would follow regular homestead. The maximum amount that conservation values may be increased is 3% per year or a maximum of 34.39% over the 10-year Covenant. (mandatory on tracts less than 10 acres). The assessed values provided by the Walton County Property Appraiser's Office are not certified values and are subject to change as we prepare the final tax roll. These exemptions apply to homestead property owned by and taxpayer and occupied as his or her legal residence (some exceptions to this rule apply and your tax assessors office can explain them to you). Please remember all forms must be filed with the Walton County Assessors Office or the Walton County Tax Commissioners Office by the deadlines stated in the detailed information listed on this site.

The appeal is filed with the Board of Tax Assessors, which reviews the appeal filed and informs the taxpayer of its decision. | BACK TO TOP |. In addition, local governments are authorized to provide for increased exemption amounts and several have done so. For further details on Freeport exemption, read O.C.G.A. The County Board of Tax Assessors is responsible for determining taxability, value, and equalization of all assessments within the county. If the property is sold, and if the purchaser continues using the property as it was originally covenanted then no penalty would be assessed. Applications for current use assessment must be filed with the county board of tax assessors on or before the last day for filing ad valorem tax returns in the county (April 1). 48-5-48.2 in its entirety or contact the Tax Assessors office. Several types of homestead exemptions have been enacted to reduce the burden of ad valorem taxation for Georgia homeowners.

This favorable tax treatment is designed to protect these property owners from being pressured by the property tax burden to convert their land from agricultural use to residential or commercial use, hence the name ''conservation use'' assessment. The Walton County Tax Collector’s office is excited to announce the re-opening of our DeFuniak Springs and South Walton locations on Monday, May 18th, 2020. Property is allowed to lie fallow or idle for up to 2 years within any 5-year period. Please remember all forms must be filed with the Walton County Assessors Office or the Walton County Tax Commissioners Office by the deadlines stated in the detailed information listed on this site.

April 1 deadline. With respect to all of the homestead exemptions, the board of tax assessors makes the final determination as to eligibility. The governing authority of any county or municipality may, subject to the approval of the electors of such political subdivision, except from ad valorem taxation, including all such taxes levied for educational purposes and for State purposes, all or any of the following types of tangible property. Each of these specialized or preferential programs requires the property owner to covenant with the board of tax assessors to maintain the property in its qualified use for at least 10 years in order to qualify for the preference. | BACK TO TOP |.

One of these programs authorizes assessment at 30% instead of 40% of the fair market value for certain agricultural properties being used for bona fide agricultural purposes. A hearing is scheduled, conducted and the Board of Equalization renders its decision. Effective June 1, 2005 homestead exemptions may be filed for any time during the year. Standard Homestead ExemptionThe standard homestead exemption available to all homeowners that occupy their home as a residence. Appeal Form. Walton County Property Records are real estate documents that contain information related to real property in Walton County, Florida. The assessment appeal may be made on the basis of taxability of the property, the value placed upon the property, or the uniformity of that value when compared to other similar properties in the county. Additionally, the appeal should not be based on any complaint regarding the amount of taxes levied on the property.For more information on the Appeals Process please go to: https://dor.georgia.gov/property-tax-appeals For more information on Conservation Use we have included the following Information. The following forms are in the PDF format. If there is any question about the identity of the appraiser or representative, do not hesitate to contact our office at 770-267-1352. In addition to the various homestead exemptions that are authorized, the law provides a Property Tax Deferral Program whereby qualified homestead property owners 62 and older with a gross income of $15,000 or less may defer but not exempt the payment of ad valorem taxes on part or all of the homestead property. The appeal must be filed within the applicable time period and cannot be filed after that time. When the Board of Tax Assessors changes the value of property from the value in place for the preceding year or from the value that was returned by the taxpayer for the current year, a notice of change must be sent to the property owner. If the owner desires to omit a portion of a tract from the Covenant they must present to the Assessors' satisfaction a clearly defined description of the portion under the Covenant and a clearly defined description of the portion not under the Covenant. Additional information is available at: http://dor.georgia.gov/ Although, the current values will not change on the buildings, these buildings would be subject only to the 3% per year maximum increase. Information that may be requested is Schedule F (Profit or Loss from Farm Income), Form 4562 Depreciation, or Crop Production Records the owner maintains. The exemption provided for herein shall be for a period not exceeding twelve (12) months from the date such property is stored in this State.

The Board of Tax Assessors can explain the ownership and use restrictions regarding property qualifying for either of these programs. The Property Appraiser makes every effort to produce the most accurate information possible. If the Board of Tax Assessors makes no changes, the appeal is automatically forwarded to the County Board of Equalization. SPECIALIZED AND PREFERENTIAL ASSESSMENT PROGRAMS

A $10.00 recording fee must accompany all applications. The Local County Exemptions supercede the state exemption amount when the local exemption is greater than the state exemption.

APPEALS.

Also use the following link: Click Here The tax assessors office in Walton County can answer questions regarding the standard exemptions as well as any local exemptions that are in place.

In Walton County, the application is filed with the Tax Commissioners Office.

The Local County Exemptions supercede the state exemption amount when the local exemption is greater than the state exemption.

The exemption provided for herein shall be for a period not exceeding twelve (12) months from the date such property is produced or manufactured. The valuation for conservation use is available on your property upon request.

Application for this exemption must be made each year by April 1 in order to receive the maximum exemption on qualifying Inventory.

Generally, the tax would be deferred until the property ownership changes or until such time that the deferred taxes plus interest reach a level equal to 85% of the fair market value of the property.

Property owners over age 65 who renew their Covenant may elect after 3 years into the second 10-year Covenant to terminate the Covenant by filing in writing a declaration with the Tax Assessors' office. Inventory of finished goods which, on the first day of January, are stored in a warehouse, dock or wharf, whether public or private, and which are destined for shipment to a final destination outside the State of Georgia and inventory of finished goods which are shipped into the State of Georgia from outside the State and stored for transshipment to a final destination outside this State.

| BACK TO TOP |. The amount of savings on your tax bill cannot be determined at this time. The Board of Assessors does not have the authority to relieve penalties or grant extensions for filing.

The Walton County Board of Tax Assessors is appointed for fixed terms by the Walton County Board of Commissioners. However, the taxpayer should be aware that if the use changes during the 10-year period all penalties would apply. The property owner may give up to 5.0 acres to a relative within the 4th degree of civil reckoning provided that relative builds a house on the property received within one year and resides in the house for the remainder of the 10-year period. Tax Assessors Click here to visit the Walton County Board of Tax Assessors QPublic page to search records, learn about exemptions, and download forms.