As defined by State Law, the Tax Commissioner is responsible for the administration of the billing and collection of current and delinquent ad valorem taxes due the State, Board of Education, Transit Authority, County and Special Service District on real and personal property. Disbursements of collections are made periodically to the proper taxing authority pursuant to the regulations set by Georgia law.
The Tax Commissioner is also responsible for the billing and collection of ad valorem taxes and Title Ad Valorem Tax due the State, Board of Education, Transit Authority and Municipalities at the time of title application and tag renewal. Disbursements of these taxes are also made to the proper taxing authority as prescribed by State law.
Also, pursuant to State Law, the Tax Commissioner is responsible for the collection and disbursement of mobile home taxes, public utility taxes, timber taxes, heavy duty taxes, street lighting fees, and solid waste fees.
The Tax Commissioner is one of the four elected positions created by the original Georgia Constitution. The tax commissioner is elected every four years and serves as agent of the State Revenue Commissioner for the registration of motor vehicles; and performing all functions related to billing, collecting, disbursing and accounting for ad valorem taxes collected in the county on behalf of the State of Georgia, the Randolph County Commission and the Randolph County Board of Education.
Georgia's property tax system is a multi-level, highly complex structure that is often misunderstood by the public, the media and even the policy makers. The property tax process involves two different functions: determining property values and setting a millage rate that provides the tax funds to meet budgets.
Property taxes play an important role in contributing to the quality of life and are levied to make up the difference between all other revenues received and the total revenues needed to fund essential services for our residents.
The county, school board and our municipalities provide roads, fire and police protection, library services, parks and recreation, sanitation, lighting, emergency management, planning and zoning, economic development, schools and education, public health, entertainment and other vital services from which all of us benefit directly and indirectly.