Timber Tax

The ad valorem tax, more commonly called property tax, is the primary source of revenue for local governments in Georgia. Ad valorem means "according to value." 

Standing timber is assessed for ad valorem taxation only once, at the time of harvest or sale, separate and apart from the underlying land. Such timber is assessed at 100% of its fair market value.

All timber harvests or sales must be reported in the county where the timber was grown to either the Tax Commissioner's or the Tax Assessors' Office, depending on the type of transaction. The tax is paid to the Tax Commissioner of that county. Timber tax is collected in the accounting department where the timber deeds are stamped so they can be recorded in the Superior Court Clerk's Office.