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. Disbursement 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 also collects and disburses real and personal property taxes for the City of Tybee Island, City of Port Wentworth and City of Pooler, and Garden City.