Property Tax

One of the primary responsibilities of the Office of Laronica Wooten Smith, Houston County Tax Assessor-Collector, is to collect, record and disburse property taxes. The Tax Office disburses the taxes to the various taxing entities for which it serves as collector.

When we receive the certified tax roll, the truth-in-taxation process which leads to adopting the tax rate begins. After the tax rates are adopted the tax statements are usually printed and mailed to the owners and/or mortgage companies by September 30.

Current taxes that remain unpaid as of February 1 of the year following the year in which imposed are delinquent and are assessed penalty and interest. Taxes that remain delinquent on July 1 of the year in which they become delinquent may incur an additional penalty to defray costs of collection.