Georgia

state characteristics

Assessment Ratio: 40%
Fiscal Tax Year: 01/01 – 12/31
Valuation Authority: County
Collection Authority: City & County
Level One Appeal Name: Formal Assessor Appeal
RE Rendition Required: Yes – For New Construction and Ownership Changes
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? Yes

key tax dates – real estate

Assessment Date: Jan 1  
Value Notices Issued: Apr – July  
Appeal Deadline: June – Aug 30 to 45 days after notices mailed
Tax Bills Issued: Varies Varies by jurisdiction
Tax Bills Due: May – Dec Varies by jurisdiction;
Fulton County – Oct 15

key tax dates – personal property

Assessment Date: Jan 1  
Tax Returns Due: April 1 Freeport application due with return
Tax Bills Due: May – Dec Varies by jurisdiction;
Fulton County – Oct 15