Tax Code Reference
Effective Rate: 0.79%
Georgia
Property Tax Code
Official Code of Georgia — Title 48 (Revenue and Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Georgia.
Quick Facts
Assessment Authority
County Board of Tax Assessors
Appeal Board
County Board of Equalization
Assessment Ratio
40% of fair market value
Assessment Cycle
Annual
Appeal Deadline
45 days from assessment notice
Assessment System
Governing CodeOfficial Code of Georgia — Title 48 (Revenue and Taxation)
Assessment AuthorityCounty Board of Tax Assessors
Assessment Ratio40% of fair market value
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Board of Equalization / State Administrative Law Judge
Appeal Deadline45 days from assessment notice
Key Notes for Georgia
Georgia assesses at 40% of fair market value. The 45-day appeal window begins from the date of the assessment notice. Taxpayers may choose to appeal to the Board of Equalization, a State ALJ, or binding arbitration.
Hearing Types Available
1
Assessor review2
Board of Equalization3
State ALJ4
Superior CourtValid Grounds for Appeal
Taxability
Value
Uniformity
Denial of exemption