Rollback of Millage Rate When Digest Value Increased by Reassessments

Legislation that became effective on January 1, 2000, established the "Taxpayer Bill of Rights" in which one of the main thrusts was the prevention of indirect property tax increases resulting from increases to existing property values in a county due to inflation. The Department of Revenue, State of Georgia, adopted Revenue Rule 560-11-2-.58 entitled Rollback of Millage Rate When Digest Value Increased by Reassessments on October 25, 2000. This rule became effective on November 14, 2000.

This rule established the procedures for the computation of a rollback millage rate by levying and recommending authorities as a result of increases in the value of existing real property value due to inflation and the requirements of advertising notices of public hearings, press releases and the authority’s intent to increase property taxes when the proposed millage rate exceeds the computed rollback rate

Compliance Guide for Advertising Digest History and Public Hearings of Increase in Taxes

PT-32.1 2017 Computation of Millage Rate Rollback and Percentage Increase in Property Taxes

Current 2017 Tax Digest and 5 Year History of Levy Calculated

Related Links 

Forest Land Protection Grant Reimbursement

Revenue Rule 560-11-2-.58 Rollback of Millage Rate When Digest Value Increased by Reassessments

Tax Digest Submission Package