How Much Is Property Tax in Georgia?

Property tax in Georgia is a locally administered levy on real and personal property, serving as a primary funding source for local government services such as public education, public safety, and infrastructure. The specific amount property owners pay varies considerably across the state, influenced by property characteristics and location. This is an ad valorem tax, meaning it is based on property value. Local jurisdictions, including counties, cities, and school districts, determine tax rates and use county tax assessors’ property values to calculate individual tax bills.

Understanding Property Tax Calculation

Calculating property tax in Georgia involves two main components: the assessed value and the applicable millage rate. Property is generally assessed at 40% of its fair market value, which is the estimated price a property would sell for. County tax assessors are responsible for determining this fair market value for all taxable real and personal property within their jurisdiction.

Once fair market value is established, the 40% assessment ratio is applied to derive the assessed value. For example, a home with a fair market value of $250,000 would have an assessed value of $100,000. The millage rate is the tax rate applied to this assessed value and is expressed in mills, where one mill equals one dollar per $1,000 of assessed value. Local taxing authorities, including county commissions, city governments, and boards of education, annually set their respective millage rates to fund their budgets. The total property tax is then calculated by multiplying the assessed value (after any exemptions) by the combined millage rate.

Factors Influencing Your Property Tax Bill

Several factors directly influence your final property tax bill in Georgia. Geographical location significantly impacts the tax amount because different counties, cities, and school districts establish varying millage rates. This means two similar properties could have vastly different tax bills if located in different taxing jurisdictions. Millage rates also change annually based on local government budget needs.

Property type also plays a role, as both real property (land and improvements) and personal property (such as business inventory or equipment) are taxed. A substantial influence on a homeowner’s tax bill comes from available exemptions, which reduce the taxable value of a property.

One widely utilized exemption is the Homestead Exemption, available to homeowners who occupy a property as their primary residence. This exemption generally reduces the assessed value by a standard amount, such as $2,000, from county and school taxes. To qualify, individuals must own and occupy the home as their primary residence as of January 1 of the tax year and file an application by the local deadline, often April 1.

Seniors may qualify for additional exemptions beyond the standard homestead. Individuals aged 65 or older can claim a $4,000 exemption from all county ad valorem taxes if their and their spouse’s prior year’s income does not exceed $10,000. Many counties and school districts also offer specific exemptions from school taxes for seniors, some without income requirements or with higher income thresholds, which can lead to significant savings.

Disabled veterans and their unremarried surviving spouses may also receive a substantial exemption. For 2025, qualifying disabled veterans can receive an exemption of up to $121,812, an amount adjusted annually by the U.S. Department of Veterans Affairs. This exemption applies to all ad valorem taxes. Eligibility requires specific documentation proving a service-connected disability.

Finding Your Property Tax Information

Locating specific property tax information for a particular parcel in Georgia involves engaging with county-level offices. The County Tax Assessor’s Office appraises and assesses property values, maintains property records, and processes exemption applications. They are the primary resource for inquiries regarding your property’s fair market value and assessed value.

Conversely, the County Tax Commissioner’s Office handles the billing, collection, and disbursement of property taxes. This office provides details about your current tax bill, payment status, and historical tax information.

Many counties offer online portals through their tax assessor or tax commissioner websites, allowing property owners to search for records by address, parcel ID, or owner name. These online resources provide assessed values, current and historical tax bills, and applicable millage rates.

Annual property tax statements are mailed to property owners, containing a breakdown of the property’s assessed value, any applied exemptions, the millage rates from various taxing authorities, and the total tax due. Property owners should review these statements carefully. If a property owner has questions or needs to clarify information, contacting the relevant county office directly is recommended.

Property Tax Cycle and Appeals

The property tax cycle in Georgia follows an annual timeline, beginning with property assessments. County tax assessors issue annual assessment notices to property owners between April and June. These notices inform owners of their property’s fair market value and assessed value for the upcoming tax year. Reviewing this notice promptly is important, as it initiates the period for challenging the assessment.

If a property owner believes their assessment is incorrect, they have the right to appeal. The appeal window is generally 45 days from the date printed on the assessment notice. Common grounds for appeal include disagreement with the property’s value, concerns about uniformity compared to similar properties, or the denial of an exemption. The appeal process begins by filing a written appeal with the County Board of Tax Assessors.

Following the initial appeal, the Board of Assessors may review the case and adjust the valuation. If an agreement is not reached, the appeal can proceed to the County Board of Equalization, a panel that conducts a hearing and issues a decision. Further appeals may be pursued through arbitration or by filing a case in Superior Court. Adhering to strict deadlines throughout each stage of the appeal process is important, as failure to do so can result in the forfeiture of appeal rights. Property tax bills are usually issued later in the year, with payment deadlines often set for December 20, though specific due dates can vary by county.