Who does what
The two offices
- The Gilmer County Tax Commissioner (Rebecca Marshall) is at 1 Broad Street, Suite 105, Ellijay, phone (706) 635-4762, and property taxes are paid through the commissioner's online site. Gilmer County Tax Commissioner, checked 2026-10-16
- Gilmer County's website links its Board of Assessors to qPublic (https://www.qpublic.net/ga/gilmer/), which redirects to gilmerassessors.com. That is the county's parcel and assessment lookup. Gilmer County Board of Assessors (qPublic), checked 2026-10-16
Read the current bill
The simplest way to estimate taxes on a cabin is the current bill on the Tax Commissioner’s site. Keep in mind that a sale can lead to a new assessed value, and exemptions the seller had may not carry over to you.
Homestead exemption
Georgia DOR says a homeowner may get a homestead exemption if the home was owned by the homeowner and was their legal residence as of January 1 of the tax year. Applications go to the county tax commissioner's office, or the assessor's office in counties that delegate it, by the April 1 property tax return deadline. The basic statewide exemption is $2,000 from county and school taxes. (Georgia Dept. of Revenue, checked 2026-10-16)
Rental cabins: report the furnishings
The Coosawattee River Resort association tells rental owners that cabin rental owners in Gilmer County should report their furnishings and other personal property to the assessor. Assets owned on January 1 must be reported by April 1. (Coosawattee River Resort Association, checked 2026-10-16)

Questions buyers ask
What does a rental cabin owner owe in lodging tax?
Owners report and remit hotel-motel tax for every month with rentals, by the 20th of the next month, through the county portal, even when a platform already paid it. The state rate report on file lists Gilmer County at 6%.
Source: Gilmer County
Is Georgia’s $5 hotel-motel fee charged on cabin rentals?
It can be. Georgia charges a $5.00-per-night state fee that can apply to cabins and other short-term rentals; a qualifying booking platform collects and remits it for you.
Source: Georgia Dept. of Revenue
Where do I look up a Gilmer County parcel?
The county links its Board of Assessors to qPublic, the county’s parcel and assessment lookup.
Can I get a homestead exemption on a cabin?
Only if it was your legal residence on January 1 of the tax year. Georgia’s application deadline is April 1, filed with the county tax commissioner, and the basic statewide exemption is $2,000 from county and school taxes.
Source: Georgia Dept. of Revenue
Rules and fees change. Every rule on this page links to the office that sets it; confirm with that office before you rely on it.
