The tax rate, or millage, in each county is set annually by the board of county
commissioners, or other governing authority of the taxing jurisdiction, and by the
Board of Education. A tax rate of one mill represents a tax liability of one dollar
per $1,000 of assessed value. The average county and municipal millage rate is 30
mills; the state millage rate in each county is 0.25 mills.
Municipalities also assess property taxes based upon county-assessed values and
rates established by the municipal governing authority.
Property in Georgia is assessed at 40% of the fair
market value unless otherwise specified by law.
Example: The assessed value--40 percent of the fair market value--of
a house that is worth $100,000 is $40,000. In a county where the millage rate is
25 mills the property tax on that house would be $1,000; $25 for every $1,000 of
assessed value or $25 multiplied by 40 is $1,000.
Tax Digest Millage Rates- a report
that has the actual millage rates for each taxing jurisdiction (city, county, fire,
Figure the Tax on Your Vehicle - the tax rates applied to motor vehicles in 2011 were the same rates applied to real property in 2010.
Taxpayer Bill of Rights
Counties must rollback their millage rate to offset inflationary increases or
hold three public hearings before increasing the mill rate.
The county board of commissioners and the
county board of education should be contacted for more information on setting the
The county tax commissioner should be contacted
for more information on billing and collection of property taxes.
The county board of tax assessors should
be contacted for more information on property assessment values.
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