What do the Figures Actually Mean?
Frequently Asked Questions (FAQ's)
- With all these consolidations, how do I just find the total value of all
property in the county?
The Revenue Department has designed the reporting requirements for the consolidation
sheets to accommodate the authorities levying taxes. The sheets represent a compilation
of all taxable property within the tax district. If the person researching these
sheets wishes to know the total amount of property in the county, the StateConsolidation
Sheet will provide that information since the State district encompasses
the entire county.
- Why two consolidation sheets for the county?
The county board of commissioners, in many instances, do not set a single millage
rate that applies to all property in the county. County commissioners collect a
tax that is imposed on the insurance premiums of policyholders that live in the
unincorporated area of the county (cities collect the premiums for city policy holders)
and the law allows the commissioner to give a property tax credit to taxpayers living
in the unincorporated area. The commissioners may therefore levy one millage rate
in the incorporated part of the county (the area within city limits) and a lower
rate in the unincorporated area. For this reason, there is a separate consolidation
sheet for the County Incorporated area and the County Unincorporated
area. These two consolidation sheets, when added together, make up the
total property taxable for county purposes.
- Are all the properties at 40% of their fair market value?
No. Timber is listed on the digest at 100%. Also, some cities assess
property at more than 40%.
- What about millage rate rollbacks?
Most counties collect local sales tax and give the property owners a property tax
credit in the form of a rollback (reduction) of the millage rate to reflect the
sales tax collections. The millage rates shown on the consolidation sheets are a
net rate after these rollbacks have been applied. Also, as mentioned in #2 above,
counties collect an insurance premiums tax that may be used to give property tax
relief in the unincorporated area.
Click here to find the Tax Digest Submission
Package to view the report “Insurance Premium and Local Option Sales Tax Proceeds
for Millage Adjustment.”
- I don't need the millage rate for a single levying authority, how do I find
the total millage rate for the district?
The total millage rates may be quickly researched by looking at the vehicle millage
rates (keep in mind that the previous year's digest rates are used on motor vehicles,
for example, the millage rate used for taxing
digest property in 2010 will be used on vehicles in 2011). The total rate can also
be determined by adding together the individual millage rates
set by all the authorities that are authorized to levy taxes in the district being
Millage for Incorporated Areas
In most counties the millage for a city can be derived by adding the millage
from the following consolidation sheets:
- County -Wide School System or Independent
- County Incorporated, and
Each special district, e.g., Fire, Recreation, Industrial Authority, Hospital, etc.,
that affects the incorporated area.
Millage for Unincorporated Areas
The millage can be derived for the unincorporated areas by adding the millage
from the consolidation sheets for the:
- County -Wide School System
County Unincorporated, and
- Each special district: Fire,
Recreation, Industrial Authority, Hospital, etc., that affects the unincorporated
Sales tax roll backs and insurance premium rollbacks have already been deducted
from County Unincorporated.
Four Georgia counties Chattahoochee,Clarke, Muscogee and Richmond have consolidated
their city and county governments and no longer have incorporated and unincorporated
areas. Instead, some have special service districts within the consolidated county
that may or may not represent the old city limits. In consolidated counties the
whole county is an incorporated area.
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