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

Digest Compliance
(404) 724-7003

Public Utilities
(404) 724-7008

Distribution Unit
(404) 724-7004

Unclaimed Property
(855) 329-9863

Our Mission

Digest Review Status Table Definitions

County
Each county presents their tax digest to the Commissioner each year for approval before property taxes can be billed and collected.
 
Review Year
One-third of the counties' digests are examined in their digest review year by the Commissioner and are either approved or conditionally approved by August 1 of the next tax year.
Received Date
Actual date the county's digest is presented to the Commissioner for approval to bill and collect property taxes.
Reviewed Date
Actual date the county's digest is examined in their digest review year by the Commissioner and either approved or conditionally approved by August 1 of the next tax year.  The purpose of the digest review procedure is to equalize county property tax digests between and within the counties. 
Status
A    -  indicates the digest is approved
CA -  indicates the digest is conditionally approved
$5 Parcel Penalty
The Commissioner will assess the county governing authority a penalty of $5.00 per taxable parcel of real property and the withholding of state grants to the county if deficiencies are not corrected in two digest review years.
 
State Levy Assessment
The Commissioner shall assess against the county governing authority additional state tax in an amount equal to the difference between the amount the state’s levy, as prescribed in Code Section 48-5-8, would have produced if the digest had been at the proper assessment ratio and the amount the digest that is actually used for collection purposes will produce.
Appealed
The local governing authority can file an appeal within 30 days of receipt by the board of tax assessors of the Commissioner’s conditional approval or assessment of additional state tax of the digest.
 
Hearing
The hearing officer will set a date to hear the appeal within 10 days of receipt.  Most appeals do not reach the actual hearing.  The Commissioner is authorized to enter into an agreement with the county to specify a plan to correct the deficiencies and defer or permanently waive the $5 parcel penalty.
Final Status
A    -  indicates the digest is approved
CA -  indicates the digest is conditionally approved
CO - indicates under consent order, an agreement between the Commissioner and the county to specify a plan to correct the deficiencies and defer or permanently waive the $5 parcel penalty.