Digest Compliance Section

The Digest Compliance Section is a support agency for local county tax assessors, appraisers, and tax commissioners. This section has the following responsibilities:

  • Provides technical and administrative support to counties for property tax purposes
  • Reviews ad valorem property tax digests submitted by the counties each year
  • Audits county tax commissioners to determine if there has been a proper accounting for the property taxes collected by the county tax commissioners for the state of Georgia
  • Provides cost effective computer mass appraisal system to local county tax assessors

Appraisal Procedures Manual
For use by county tax officials to appraise real and personal property

County Tax Digest Submission Package
Requirements for tax officials when submitting digest to the Commissioner

Property Tax Administration Annual Report
Annual report on the effect of current use valuation

Property Tax Millage Rates
The tax rates for each taxing jurisdiction in the county

Review of County Digests
Procedures designed to ensure uniformity and equity of property values

Rollback of Millage Rate When Digest Value Increased by Reassessment
For the prevention of indirect property tax increases due to inflation

Summary of Ad Valorem Taxes Levied in Georgia Counties
The revenue collected by Georgia's 159 counties

Table of Conservation Use Land Values
Property values at current use valuation

Table of Forest Land Protection Act Land Use Values
Property values at current use valuation

Tables of Owner Harvest Timber Values
Values provided to tax assessors for the valuation of timber

Tax Digest Consolidated Summaries
Assessed value totals of all property in the counties