Property Taxes
How Georgia Property Assessments Work
Understanding how your county arrives at your assessed value is the first step in evaluating whether an appeal makes sense.
Every Georgia homeowner receives some version of an Annual Notice of Assessment, but most people have never been walked through what actually happens before that notice arrives. Understanding the process — who's involved, what they're estimating, and where mistakes tend to happen — puts you in a much better position to decide whether your assessment is accurate, and if not, what to do about it.
Who Determines Your Assessment
Each Georgia county has a Board of Tax Assessors responsible for estimating the fair market value of every property within the county for tax purposes. Because a single office may be responsible for tens or hundreds of thousands of parcels, most counties rely on computer-assisted mass appraisal (CAMA) systems — statistical models trained on recent sales data — rather than individually inspecting every property every year.
That mass-appraisal approach is efficient at estimating value across a large area, but by design it applies generalized adjustments rather than evaluating each property's specific condition, renovations, or unique site characteristics — which is exactly the gap an individual, independent appraisal is built to fill.
What's on Your Annual Notice
- Your property's estimated fair market value for the current tax year
- The prior year's fair market value for comparison
- The resulting 40% assessed value
- Any exemptions currently applied to the property
- Your appeal deadline (typically 45 days from the notice's mailing date)
- Instructions for how and where to file an appeal
The 40% Assessment Ratio
Georgia law generally requires residential property to be assessed at 40% of its fair market value. Once the county establishes what it believes your fair market value to be, that figure is multiplied by 40% to arrive at your assessed value — the number your local millage rate is actually applied to.
An appeal challenges the county's fair market value estimate — the assessed value and resulting tax calculation simply follow automatically from whatever fair market value figure is ultimately determined.
What Can Change Your Assessment
Your assessed value isn't static — a number of events can trigger a change, sometimes without any action on your part:
Common Errors Worth Checking For
Because mass appraisal relies on existing county records, a data error can persist for years unless someone flags it. It's worth checking your notice against reality before assuming the value itself is the only issue:
Incorrect square footage
County records are sometimes based on outdated permits or estimates rather than actual measured area.
Wrong bedroom/bathroom count
A finished basement or converted room may be counted differently than its actual current use.
Inaccurate lot size or characteristics
Topography, easements, or flood-zone status that affect usability aren't always reflected.
Missing or lapsed exemptions
A homestead or other exemption you're entitled to may not be correctly applied to your bill.
Outdated condition assumptions
Mass appraisal models may not account for deferred maintenance or the need for major repairs.
If You Disagree With Your Assessment
You generally have 45 days from the date on your Annual Notice of Assessment to file a formal appeal with your County Board of Tax Assessors. An independent appraisal — focused specifically on your property rather than a generalized mass-appraisal model — can provide organized market evidence for that appeal.
Related Georgia Property Tax Resources
Frequently Asked Questions
This information is provided for general educational purposes about Georgia property assessments and is not legal or tax advice. Assessment procedures and available exemptions vary by county — confirm details with your local County Board of Tax Assessors or the Georgia Department of Revenue.