Home and Property Tax Services

The ad valorem tax, more commonly called property tax, is the primary source of revenue for local governments in Georgia. Ad valorem means "according to value."

The millage rate is a determining factor in the calculation of your taxes. (A mill is 1/10 of 1 cent or $1 per $1,000 of assessed value.) The millage rate multiplied by the 40% assessed value determines the amount of taxes you owe. All property taxes are calculated in the same way for home, auto and personal property.

The county Board of Commissioners sets the millage rate for county taxes, the county Board of Education sets the millage rate for county school taxes and the city authorities determine the rate for city taxes.  The past five years of tax digests and levies can be reviewed in the Supporting Documents below.

The county Board of Tax Assessors, which is appointed by the county Board of Commissioners, assesses all property for tax purposes. Assessments are by law based upon 40% of the fair market value as of January 1 each year. This assessment is multiplied by the millage rate. If there is an increase in the assessment or the millage rate then there may be an increase in property taxes. To learn more about how the property value is determined, go to the Tax Assessors page.