Chattooga County Tax Commissioner Joy Hampton is reminding residents that the tax books are now open for the return of 2026 State and County taxes, and all required returns must be filed on or before April 1, 2026.

Georgia law requires taxpayers to file a return on all real estate and personal property, including items such as boats, motors, inventories, equipment, mobile homes, and airplanes. Returns are made through the Chattooga County Assessor’s Office, located in the courthouse annex at 120 Cox Street, Suite A, Summerville.

Officials also note that anyone who has made changes to their property—such as new construction, additions, or other improvements—and has not previously reported those changes to the assessor’s office must notify the office by April 1, 2026, even if the work is not fully completed.

In addition to filing returns, residents may also apply for several exemptions while the books are open. Property owners with land dedicated to agricultural use may apply for conservation use exemption or preferential assessment between January 1 and April 1. Homestead exemption applications may be made in the year a property becomes a primary residence, up to and including April 1 of the following year.

Exemptions listed include the Regular Homestead Exemption (up to $2,000 of assessed value), age-based homestead options such as Double Homestead (Age 65) and Floating Homestead (Age 62), and school tax exemptions for qualifying homeowners, including School Tax Exemption (Age 62) and School Tax Exemption (Age 70). Additional exemptions noted include a qualified disabled veteran exemption, an exemption for the surviving spouse of a firefighter or peace officer, an increased homestead exemption for homeowners age 70 and older, and a Homestead Freeze on the county portion for qualifying homeowners.

For exemptions that include income requirements, applicants should be prepared to provide documentation, and officials remind residents that verification and affidavits may be required as part of the process.