Property Tax Rates

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 mill rate on all real and personal property has been phased out.  In 2015 the State mill rate was .05.  Beginning January 1, 2016, there is no State levy for ad valorem taxation.

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.

Warning: The Local Government Services Division makes every effort to assure that the information presented on these web pages is up-to-date, but to obtain the most accurate information you should verify this information with the County Tax Commissioner.

The Tax Digest Mill Rates have the actual millage rates for each taxing jurisdiction.  Historical tax rates are also available.