Georgia Property Tax

Calculating Property Taxes in Georgia

While the state government oversees property tax rules, each county sets its own tax rate (also known as a millage rate or “mill rate”) and collects the funds. However, even though each county, city, and school district sets its rates, the formula and calculation remain the same.

Property tax calculation: Georgia counties calculate property taxes by multiplying your home’s assessed value by the millage rate. Each January 1, county assessors decide what your property could have sold for and assign a Fair Market Value (FMV). The assessed value is 40% of the FMV, which the county actually taxes you on.

Property tax = (FMV x 0.40 – Exemptions) x Tax rate

New and recent laws: In November 2024, Georgia voters overwhelmingly approved Amendment 1, which makes some pretty significant changes to how property taxes work across the state. 2025 will now become a “base year” for the assessed values of a home, limiting annual increases and tying it to the inflation rate instead of a reassessment of real market value. When a homeowner sells, that will retrigger a new assessment and could result in a massive increase in tax liability for the new homeowner.

National comparison: Georgia is in the middle of the pack compared to other states, with an average property tax rate of around 0.92%.

County/Municipality-Specific Rates

Georgia property tax rates are calculated on the county level. They include taxes from the county, city, and school districts and can even vary from street to street within the county. The rates you’ll find below indicate an average for that county.

Gwinnett County: Property tax for Gwinnett County, which includes part of the Atlanta metro area, is around 1.41%.

Richmond County: Richmond sets a relatively high millage rate at the county level, resulting in a higher effective tax rate of around 1.89%.

Dekalb County: School district mill rates are higher in Dekalb County, which puts their effective property tax rate around 1.75%.

Hall County: Unlike the other counties in this list, Hall County generally keeps its mill rate under 25. The result is a property tax rate of around 0.95%.

Reassessments and Increases

Reassessment frequency: Reassessments generally happen on January 1, when the county assessor decides on the home’s fair market value. Amendment 1 tied the taxable value to the rate of inflation. However, reassessments will still occur in places that have opted out of the Amendment and for school district levies. Selling a home, transfer of title, or adding significant square footage to a property also triggers a reassessment.

Renovations and improvements: Renovations and improvements to a property can lead to an increase in value, which, in turn, leads to an increase in property taxes. In Georgia, building permits for renovations are forwarded to the tax assessor for things like ADUs or new garages. These improvements trigger a new assessment.

Reassessment impact: Improvements are a great way to add value to your property, but they sometimes come with a significantly higher tax bill. Do your best to forecast what that increased value might be so you’ll have a better idea of what your tax bill might look like next year.

Reducing Taxes and Exemptions

While no one likes the shock of opening a big Georgia property tax bill, there are ways to reduce the burden.

Appeals: Once you receive your annual Notice of Assessment for your property, homeowners can appeal within 45 days from when the notice was mailed by filling out a uniform appeal form. You’ll explain the grounds for the appeal, which the county will review, and they may schedule a hearing to gather more information. The board will then rule in your favor, or you’ll have to stick with the original assessment.

In addition to appeals, there are other exemptions you might qualify for, such as a general homestead exemption, which can differ from one county to another. State law mandates these exemptions. To qualify for a homestead exemption, the property must be your primary residence by April 1 of the first year you apply.

Senior citizen: Senior citizens also qualify for exemptions, though the exact numbers vary among counties. Generally, seniors can deduct between $4,000 and $10,000 from the county or school portion of their assessed value, though income limits generally apply. Check with your local county tax office for specifics.

Disabled veterans: Disabled veterans across the state can claim a property tax exemption of $121,812 (as of 2025). That exemption extends to unremarried surviving spouses and minor children as long as they live in the home.

Gold Star spouse: Gold star spouses also enjoy an exemption of $121,812 from the taxable value of their home as long as they do not remarry.

Organization-specific: Churches, educational facilities, non-profits, and certain health facilities are exempt from property taxes.

Property Tax Deductions

Tax deductions: If you’re a landlord, you can deduct your rental property tax from your rental property income. Doing so reduces your overall taxable income and can save you money. Using software like TurboTenant can help with your rental accounting needs and make tracking your ongoing cash flow for every property you own easier.

Forms: All rental property deductions should be listed in Schedule E when you file your taxes for the year.

How Often You Pay Taxes

Payment frequency: Georgia property tax bills are due on different dates and in different installments depending on the county you live in. The statewide default date is December 20 of each year, but the state allows each county to move the date or split the payments into two installments.

Due dates: The statewide deadline is December 20, but most counties enact their own due dates. For example, Cobb County requires a single payment by October 15, and Dekalb County allows for two installments, one due on September 30 and the second on November 15.

Late payments: Missing the deadline will incur a 1% interest charge per month and then a 10% late payment penalty 90 days after the latest installment date.

How to pay: Georgia property owners can pay their tax bill by mail, in person, or online via credit/debit cards or direct bank payment.

What do property taxes pay for in Georgia?

While it’s not fun to pay property taxes, they do go towards paying for many things residents and property owners enjoy, like schools, public safety efforts, and infrastructure.

Some of the things property taxes pay for in Georgia include:

Education: Education takes the majority of property taxes. They pay for teacher and staff salaries, classroom supplies, day-to-day operation and maintenance, and after-school programs.

Public safety: Property taxes also go towards staffing police and fire departments. They fund jails and public prisons, and even the 911 phone system.

Infrastructure: Roads, bridges, sidewalks, traffic signals, public transit, and emergency clean-up projects are all funded by property taxes.

Government services: Government services like libraries, parks and recreation, waste removal, and recycling use a portion of property taxes, as well.

Resources and Contacts

• Georgia landlord-tenant law
• Georgia Department of Community Affairs
• Housing Authority of the City of Augusta
• Athens Housing Authority
• Decatur Housing Authority
• Georgia Legal Aid
• Georgia Legal Services Program
• Georgia Apartment Association
• Fulton County Evictions
• Georgia Courts Landlord/Tenant Resources