Georgia

Georgia has an effective property tax rate of 0.83%, with a median annual property tax of $2,360. Properties are assessed at 40.0% of market value and reassessed annual (january 1 assessment date). Payments are due annual.

Effective Rate

0.83%

Assessment Ratio

40.0%

Median Annual Tax

$2,360

Payment Frequency

Annual

Appeal Deadline

Within 45 days of assessment notice to County Board of Tax Assessors (typically April-May)

Due Dates

Varies by county; most counties due between October and December. Fulton County: due within 60 days of billing

Reassessment Cycle

Annual (January 1 assessment date)

Homestead Exception

Standard $2,000 off assessed value for state taxes; local exemptions vary. Seniors (62+) may exempt up to $10,000 or full school tax exemption (65+) depending on county/income.

Key Notes

Assessment ratio is 40% of fair market value. Millage rates set locally by county, city, and school district. Floating homestead exemption available in some counties adjusts with home value.

Late Penalty

5% penalty after 120 days delinquent; 1% per month interest on unpaid taxes; additional penalties for continued delinquency

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