Contact
Vicki Lambert
Director
4125 Welcome All Road
Suite 701
Atlanta GA 30349
Phone: 404-724-7000
Fax: 404-724-7011
Email: local.government.services@dor.ga.gov
Biography

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(404) 724-7004

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Our Mission

Consolidation Sheets

The Tax Digest Consolidated Summary (herein referred to as consolidation sheets) depicts the assessed totals of all property listed on a Georgia county's tax digest separated by tax district. A tax district is a geographical grouping of property within which an authority such as a county board of commissioners, a school board or a city council have authority to levy taxes. For example, a school board may have the authority to levy taxes on all property in the county, whereas a city would have authority to levy taxes only on the property within the city limits. The information on the sheets is submitted annually to the State, usually during the fall of the year, by the county tax commissioner in each county.

A series of codes are used to identify the different types of property listed on the tax digest. These codes provide useful statistics about the mix of property in the county and can be a source of valuable information. The codes consist of two digits, with the first digit indicating the general use of the property (class), such as "R - Residential," and the second digit indicating the type of property (strata). The second digit is a number (1-9) when representing a strata for real property. The second digit is an alpha character (A-Z) when representing a strata for personal property. For example, "R1" represents the totals for all improvements to residential real property. As another example, "CA" represents the totals for all commercial airplane personal property.

For each code, the consolidation sheets show the counts, acres and assessed values totals for the class and strata of property represented by that code. Acres are only shown on codes that represent summations of land values. The consolidation sheets also include totals of property totally exempt from taxes, along with totals of partial exemptions such as homestead exemptions, Freeport inventory exemptions, etc.

The consolidation sheets provides useful information to the Georgia Department of Revenue and enable the state agency to review the assessment methods and results of the local county authorities responsible for placing values on property. Using sophisticated statistical studies, the Revenue Commissioner evaluates the uniformity and fairness of the assessments appearing on the digests and approves it for use by the county in collecting taxes. If deficiencies are found, the Revenue Commissioner orders corrections to be made. The information on the consolidation sheets is also reported annually to the General Assembly and is also used to help determine the amount of state funding sent to the local school systems.

A separate consolidation sheet is required for each of the following tax districts:

  • State
  • County Schools
  • City Schools (a few cities have their own independent school systems separate from the normal county school system)
  • County Incorporated Area (within cities)
  • County Unincorporated Area (outside of cities)
  • Special Tax Districts (Fire, Recreation, Industrial Authority, Hospital, etc.)
  • Cities
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