In Clayton County, Georgia, the responsibility for paying property taxes primarily falls on the individual or entity that owns the property as of January 1st of the tax year. This applies to residential homeowners, landlords, and businesses, including those with personal and leased property.
Homeowners
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The legal owner(s) listed on the property deed as of January 1st are responsible for the entire year’s property taxes—even if the property is sold later that year.
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In a sale, this liability is often prorated between the buyer and seller at closing, but the county holds the January 1st owner responsible.
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Homestead exemptions, if properly filed with the Clayton County Tax Assessor by April 1st, reduce the taxable value of your primary residence but do not transfer the tax obligation to anyone else.
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Homeowners must ensure that their name and mailing address are updated with the Tax Assessor’s Office to receive assessment notices and tax bills.
Businesses
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Businesses that own real estate in Clayton County are responsible for real property taxes on the land and buildings they own.
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In addition, businesses must file an annual Business Personal Property Return for taxable personal property (e.g., machinery, office equipment, furniture, tools, inventory). This must be filed between January 1st and April 1st.
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Businesses that lease real property may be responsible for real estate taxes if stipulated in the lease agreement, but they are always responsible for their own personal property taxes.
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Eligible manufacturers and distribution businesses may qualify for the Freeport Exemption, which provides partial or full tax relief on certain types of inventory held in Clayton County. The deadline to apply is April 1st.
Key Points to Remember
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Property taxes are assessed annually, based on ownership as of January 1st.
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The Clayton County Tax Assessor’s Office determines property values and exemptions, while the Tax Commissioner’s Office handles billing and collection.
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Property tax bills in Clayton County are typically mailed in the fall and are due by October 15th.
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Late payments result in penalties and interest, and unresolved bills may lead to tax liens or property tax sales.
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Ownership on January 1st determines responsibility for the full year’s property taxes—regardless of sales, inheritance, or transfers that occur later in the year.
✅ Resources
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Clayton County Board of Assessors (Valuation, Exemptions, Property Returns)
Phone: (770) 477-3285
Address: Annex 3, 121 S. McDonough Street, Jonesboro, GA 30236 -
Clayton County Tax Commissioner (Billing, Payments, Delinquent Taxes)
Phone: (770) 477-3331 -
Freeport Exemption Information – Georgia Code O.C.G.A. § 48-5-48.2
