Property Taxes in Georgia: Rates, Exemptions, and How They Work (2026)
TL;DR
Georgia property is assessed at 40% of fair market value. The average effective tax rate is about 0.83%. Each county handles its own assessment, and reassessment happens annually in most counties. Georgia offers multiple homestead exemptions, and some counties have adopted local homestead options that are significantly more generous than the state standard. You have 45 days from the assessment notice to file an appeal with the county Board of Tax Assessors. The appeal process is straightforward and does not require an attorney.
Assessment at 40%
Georgia assesses all property at 40% of fair market value. A home with a market value of $350,000 has an assessed value of $140,000. The tax rate is then applied to this 40% figure.
County tax assessors determine fair market value based on sales data, property characteristics, and market conditions. Most counties update values annually, though the depth of review varies.
Homestead Exemptions
Georgia has a state homestead exemption plus numerous local options:
| Exemption | Benefit | Who Qualifies |
|---|---|---|
| State Standard Homestead | $2,000 off assessed value for state and county taxes | Owner-occupied primary residence |
| School Tax Homestead | $2,000 off assessed value for school taxes | Owner-occupied primary residence |
| Senior School Tax Exemption | Full or partial school tax exemption | 62+ or 65+ (varies by county), income limits may apply |
| Disabled Veteran | Up to $85,645 off assessed value | 100% disabled veterans |
| Floating Homestead (Local Option) | Freezes assessed value at base year level | Available in some counties |
The local options vary enormously by county. Some metro Atlanta counties offer senior school tax exemptions that eliminate school taxes entirely for homeowners over 65. Check with your county tax assessor for the specific exemptions available in your area.
Appeal Process
Georgia gives you 45 days from the date of the assessment notice to file an appeal:
- Appeal to the Board of Tax Assessors: File a written appeal within 45 days of the notice
- Informal review: Many counties offer an informal meeting before the formal hearing
- Board of Equalization: If unresolved, goes to a 3-member Board of Equalization
- Superior Court or Arbitration: Further appeal within 30 days of BOE decision
Alternative: You can bypass the Board of Equalization and go directly to a hearing officer or arbitration in some cases.
Payment and Penalties
Tax bills are mailed in the fall, typically due by December 20. Late payments incur a 5% penalty plus 1% per month interest. Some counties offer installment plans.
Use our free property tax analyzer to check your Georgia assessment. If your home is over-assessed, the 45-day appeal window is your chance to reduce your bill.
Frequently Asked Questions
What should I know about property taxes in georgia: rates, exemptions, and how they work (2026)?
Georgia property is assessed at 40% of fair market value. The average effective tax rate is about 0.83%. Each county handles its own assessment, and reassessment happens annually in most counties.
What should I know about assessment at 40%?
Georgia assesses all property at 40% of fair market value. A home with a market value of $350,000 has an assessed value of $140,000. The tax rate is then applied to this 40% figure.
What should I know about homestead exemptions?
Georgia has a state homestead exemption plus numerous local options:
What is the process for appeal process?
Georgia gives you 45 days from the date of the assessment notice to file an appeal:
What should I know about payment and penalties?
Tax bills are mailed in the fall, typically due by December 20. Late payments incur a 5% penalty plus 1% per month interest. Some counties offer installment plans.