Ad valorem or property tax is the primary source of revenue for local counties and
schools in Georgia and a major source of revenue for cities. Each of the 159 Georgia counties has tax
offices that assess and collect property tax.
The Local Government Services Division is an operative arm of the Georgia Department
of Revenue, the state agency that is responsible
for overseeing certain aspects of the local process to see that property
taxes are assessed uniformly and otherwise administered properly by county tax officials.
We accomplish this goal by providing training, guidance, and technical assistance
to county tax officials and issuing, when necessary, orders to counties to correct
errors in their tax rolls (digests) or assessment procedures.
Additionally, the Division seeks through this website to make
information available to the public that will help them understand ad valorem
taxation and their rights to fair and impartial
treatment during the tax assessment and
This Division is also responsible for managing local sales
tax distributions to MARTA and the counties, cities and school systems in
Georgia's Unclaimed Property or Escheat laws are
also administered by the Local Government Services Division.
Our Primary Objective
To provide for uniform valuation of property for ad valorem tax purposes and to
encourage, facilitate and provide for efficient administration of Georgia's property
The Local Government Services Division is divided into these sections that have
the following responsibilities:
Digest Compliance Section
Provides technical and administrative support to counties for property tax purposes
Receives ad valorem property tax digests from the counties each year
Reviews ad valorem property tax digests submitted by the counties each year
Audits county tax commissioners to determine if there has been a proper accounting
for the property taxes collected by the county tax commissioners for the state of
Gathers data for school funding pursuant to Quality Basic Education Act
Provides cost effective computer mass appraisal system to local county tax assessors
Conducts training courses for county tax officials and their staffs
Provides technical assistance to governing authorities on local tax referendums
Distributes monthly sales tax proceeds to local taxing authorities
Publishes state and local sales and use tax rates
Maintains local sales tax revenue data
Georgia Certification Program for County Tax Assessors
Administers training and certification program to teach local tax officials their
official duties and certify their level of training and experience.
Training for Tax Comissioners
Administers training to Tax Commissioners and their staff on their official duties
Public Utilities Section
Performs appraisals of public utility, railroad and flight equipment companies for
ad valorem tax purposes and recommends assessments to counties.
Unclaimed Property Program
Collects from holders any unclaimed property that has been abandoned by its owners,
and serves as a custodian of the property until the rightful owners can be found
and the property returned.
Purpose of this Website
Property Tax Guide
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