| Tax Rate The tax rate, or millage, in each county is set annually by the board of county commissioners, or other governing authority of the taxing jurisdiction, and by the Board of Education. A tax rate of one mill represents a tax liability of one dollar per $1,000 of assessed value. The average county and municipal millage rate is 30 mills; the state millage rate in each county is 0.25 mills. Municipalities also assess property taxes based upon county-assessed values and rates established by the municipal governing authority. Property in Georgia is assessed at 40% of the fair market value unless otherwise specified by law. Example: The assessed value--40 percent of the fair market value--of a house that is worth $100,000 is $40,000. In a county where the millage rate is 25 mills the property tax on that house would be $1,000; $25 for every $1,000 of assessed value or $25 multiplied by 40 is $1,000. |
Tax Digest Millage Rates- a report that has the actual millage rates for each taxing jurisdiction (city, county, fire, etc.)
Figure the Tax on Your Vehicle - the tax rates applied to motor vehicles in 2008 were the same rates applied to real property in 2007.
Related Links Taxpayer Bill of Rights
Counties must rollback their millage rate to offset inflationary increases or hold three public hearings before increasing the mill rate.
Contact
The county board of commissioners and the county board of education should be contacted for more information on setting the millage rate. The county tax commissioner should be contacted for more information on billing and collection of property taxes. The county board of tax assessors should be contacted for more information on property assessment values. Back to Tax Guide index Back to LGS Home |