Ad valorem or property tax is the primary source of revenue for local counties and schools in Georgia and a major source of revenue for cities. Each of the 159 Georgia counties has tax offices that assess and collect property tax.
The Local Government Services Division is responsible for overseeing certain aspects of the local process to see that property taxes are assessed uniformly and otherwise administered properly by county tax officials. We accomplish this goal by providing training, guidance, and technical assistance to county tax officials and issuing, when necessary, orders to counties to correct errors in their tax rolls (digests) or assessment procedures.
This Division is also responsible for managing local sales tax distributions to MARTA and the counties, cities and school systems in the state.
Georgia's unclaimed property or escheat laws are also administered by the Local Government Services Division.