General Georgia Tax Info
Plain-English guides to how property and related taxes work in Georgia. Use these as a starting point, then verify specifics with your county tax commissioner or a tax professional before acting.
Property Tax Basics
Georgia Property Taxation
Overview of how property tax works in Georgia: who levies it, who collects it, and how the revenue is used at the county, city, and school-district levels.
Read more →How is Property in Georgia Assessed?
How county tax assessors determine the fair market value of your property and the 40% assessed value used to calculate your tax bill.
Read more →Georgia Property Tax Rates
Understanding millage rates - the unit Georgia uses to express property tax rates - and how each taxing authority (county, city, school, special districts) sets its own.
Read more →Georgia Property Tax Returns
When property owners are required to file a return, the January 1 to April 1 filing window, and what counts as a return-triggering change.
Read more →Georgia Property Tax Appeals
How to appeal your property assessment, the 45-day window after the assessment notice, and the three appeal paths: Board of Equalization, hearing officer, or arbitration.
Read more →Exemptions & Special Programs
Georgia Property Tax Exemptions
The full range of Georgia property tax exemptions including standard homestead, senior, disabled veteran, surviving spouse, and others.
Read more →Georgia Homestead Valuation Freeze
How Georgia's base-year assessed value freeze works for primary residences, which counties offer it, and how to qualify.
Read more →Georgia Freeport Exemption
The business inventory exemption that allows qualifying inventory (raw materials, work-in-process, finished goods for out-of-state shipment) to be exempt from local ad valorem tax.
Read more →Taxpayer Rights
Business & Specialty Taxes
Georgia Franchise Tax
Georgia's net worth tax on corporations doing business in the state, who owes it, and how it's calculated.
Read more →Georgia Taxation of Public Utilities
How utilities (electric, gas, telecom, water) are taxed differently from ordinary businesses, including state-level centralized assessment.
Read more →Georgia Taxation of Financial Companies
Special property tax treatment for banks, savings institutions, and other financial companies operating in Georgia.
Read more →