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To better understand our mission to assist you with obtaining the right property value and taxes, please review the information on property taxation below.

Property Taxation 

Property tax is an ad valorem tax–which means according to value.

All real property and all personal property are taxable unless the property has been exempted by law.  Real property is land and generally anything that is erected, growing or affixed to the land; and personal property is everything that can be owned that is not real estate.

Property taxes are charged against the owner of the property on January 1 and against the property itself if the owner is not known. 

How is Property Assessed?

The intent and purpose of the laws of this state are to have all property and subjects of taxation returned at the value which would be realized from the cash sale, but not the forced sale, of the property.

Assessed Values

In Georgia, property is required to be assessed at 40% of the fair market value unless otherwise specified by law. Property is assessed at the county level by the Board of Assessors. 

The tax bills received by property owners include both the fair market value and the assessed value of the property.  Fair market value means “the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm’s length, bona fide sale.”

Property owners that do not agree with the assessed value on their proposed assessment can file a tax appeal.

Property Taxes

Property taxes are fees that owners of property are required by law to pay each year. The amount of taxes paid is based on the value of the property. The money collected is used to run the local government, which means the more that they can collect from property owners, the more money they have to run their daily operations.

It is the Board of Assessors who determines the value of a property. The amount of property taxes that you pay is based on the property value. The Tax Commissioner is responsible for issuing the tax bills and for receiving the money.