Tax Facts and FAQ


What is the meaning of ad valorem and property taxes?

Who determines the value of my property for tax purposes?

Who appoints the Board of Assessors and the Chief Appraiser?

How can I contact the Board of Assessors?

What control does the Board of Commissioners have over the Board of Assessors Office?

What level of laws govern the Board of Assessors?

If I do not agree with the governing laws, who can I turn to?

Does the Tax Commissioner report to or control the Board of Assessors?

What is the main duty of the Tax Commissioner in the ad valorem taxation process?

What determines an individual property tax amount?

What is the arithmetic of the process?

What is the meaning of the term “tax digest?”

What are the steps used by the Board of Assessors when appraising my property?

What is the difference between sales price and market value?

What is the assessment value in Georgia, and who sets it?

If my property value and assessment remain the same, can my tax bill change?

How can I have a tax increase with no mill rate change?

What constitutes a millage rate?

Who sets these rates?

Do I get an exemption from some assessed value and a reduction in taxes because I own a home and live in it?

Are there any other special exemptions?

I own a business. Are there any exemptions I may qualify for?

What latitude does the Board of Assessors have to extend deadlines for filing Freeport or Homestead exemptions?

I disagree with my appraised value. Are there any avenues for appeal?

What are my responsibilities, obligations, and procedures for an appeal?

What kind of information can I provide to help the appeal process work better?

Is the objective of the Board of Assessors to generate as much revenue as possible by keeping the assessed values up?

What is the Board of Equalization and are there any costs for its services?

What is arbitration and are there costs to me as an appellant?

What are the costs for a Superior Court appeal?

How can my appeal be heard by a hearing officer?

If I appeal my valuation, will the resulting decision be used in future years?