General Tax Information:
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 the value"
The millage rate is a determining factor in the calculation of taxes (A mill is $1 per $1000 of assessed value.)
The state authorities set the millage rate for state taxes, the county Board of Commissioners sets the millage rate for county taxes, the county Board of Education sets the millage rate for county school taxes and the city authorities set the millage rate for city taxes.
The Tax Commissioner is responsible for collecting taxes based on the millage rate times the assessed value of the property.
The County Board of Tax Assessors, which is appointed by the County Board of Commissioners, assesses all property for tax purposes. Assessments are by law based on 40% of the fair market value as of January 1 each year. If the fair market value of the property increases, the assessed value must also be increased. By law, you must be notified by the Board of Assessors if the assessed value of your property changed. You have forty-five (45) days from the date of the NOTICE of Reassessment to file an appeal with the Board of Tax Assessors. For information, please call 706.865.5328
The Tax Commissioner is in no way involved in or responsible for the "pro-ration" of taxes between buyer or seller. The Liability for taxes attaches to the owner as well as the property regardless of judgments, mortgages, sales, transfers or encumbrances.