Georgia property tax by county

Property tax rate by county in Georgia

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Georgia's income and retirement taxes, see Georgia income tax and Georgia retirement taxes.

How does Georgia assess homes for property tax?

Georgia assesses homes at 40% of market value, the same in every county.

Assessed value is 40% of fair market value. Counties have no fixed statewide reassessment cycle; boards of assessors must keep values current, with the state running sales-ratio studies to check them.

Is there a homestead exemption in Georgia?

Yes. Georgia has a homestead exemption of $2,000, applied to the 40% assessed value of an owner-occupied primary residence. The standard homestead exemption deducts $2,000 from assessed value for a Georgia resident's primary home.

Other state relief for homeowners:

• Seniors and disabled owners: Owners 65 and older can take a $4,000 exemption from county taxes if combined household income is $10,000 or less, not counting retirement income up to the federal maximum. Additional exemptions exist at 62 and older and as local floating exemptions.
• Disabled veterans: The disabled veteran exemption is the greater of $32,500 or the federal maximum, which is $121,812 for 2025. It also extends to certain surviving spouses.
• A statewide floating homestead exemption created in 2024 caps annual growth in a homestead's assessed value to an inflation index, first applying to the 2026 digest year, though local governments could opt out. The legislature also appropriates one-time relief grants from time to time.

Georgia sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Georgia?

Georgia has no single statewide payment due date. Bills and due dates are set county by county. Note that the January 1 to April 1 window on the state site is the deadline to file a property tax return, not to pay the bill.

That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Georgia?

You contest the assessed value with the County Board of Tax Assessors, then the county Board of Equalization. The filing deadline is typically 45 days after the assessment notice. Appeal to the County Board of Tax Assessors within 45 days of your assessment notice; from there it goes to the Board of Equalization, arbitration or a hearing officer, and then superior court.

Georgia property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.