A mineral estate is real property, but is taxed separately only when severed from the surface estate. When the ownership of the surface estate and part or all of the mineral estate are different, a taxable severed mineral estate is created. Therefore, the assessor must determine if the mineral estate is severed as of January 1 of each year, creating a severed mineral interest. A severed mineral interest is subject to the same mill levy and is assigned the same tax area code as the surface ownership.
Elbert County Assessor's Office allows several ways to research severed minerals. Please use the tools listed below to determine ownership and/or if the mineral interests have been severed.
- On our web site property search you may search for the legal description using the resources you have available. Then, search by Section -Township -Range to determine if there are severed minerals in that Section. The Parcel number for Severed Mineral Accounts for Elbert County begin with the number "4". You will then have to review each Severed mineral account individually to match the legal description you are searching for. Minerals are a "tricky" search. Please use all resources available to search for severed minerals. I strongly suggest reading the Mineral Brochure below.
- The Clerk and Recorders office for all Recorded legal Deeds of record.
- The Assessor's Public area has 4 Archived "Severed Mineral" books for you to review in person. These book are valuable for historical searches, but please keep in mind that we have not continued to update these manually recorded transfers of mineral interests.
- We are pleased to help you with any of the tools listed above. However, the Assessor's office "does not" warrant severed minerals. If you require a title policy that warrants and certifies chain of title, we suggest contacting a local Title Company.