Property Tax Due Dates in Georgia

In Georgia, property taxes are assessed and collected at the county level. Each county has a Board of Tax Assessors that determines the fair market value of all property within the county as of January 1 each year. Property is then assessed at 40% of its fair market value — this is called the assessed value, or "taxable value" before exemptions. Tax bills are typically mailed in August or September, and most counties set a due date of December 20. Georgia has no state property tax; all property taxes are levied by counties, municipalities, school districts, and special service districts. Effective tax rates vary widely by county but average around 0.8–1.2% of market value statewide.

Georgia property tax due dates vary by county, but December 20 is the most common deadline statewide. Some counties use November 15 or other dates — always check with your county tax commissioner for the exact due date in your area. Late penalty: A 5% penalty is added immediately after the due date, with an additional 1% interest charge per month until paid. Unpaid taxes become subject to a tax lien and can eventually lead to a tax sale. Most Georgia counties offer online payment through the county tax commissioner's website. Payment by mail, in person, and in some counties by phone or drop box is also available. If your mortgage lender escrows your taxes, verify that payment has been made — you remain legally responsible for any unpaid balance.

Georgia offers several exemptions that reduce the assessed value (40% of fair market value) used to calculate your tax bill: Homestead Exemption — Owner-occupied primary residences receive a standard $2,000 reduction in assessed value for state and county taxes. Many counties and school districts offer additional local homestead exemptions that can be substantially larger — some exceed $10,000 or more. Apply with your county tax assessor by April 1 of the tax year; the exemption renews automatically. Senior Exemptions — Georgia offers a statewide exemption for homeowners 65 or older: $4,000 off assessed value for state taxes. Many counties offer additional senior exemptions, and some provide full exemptions from school district taxes for qualifying seniors based on income. Check with your county for local options. Floating Homestead Exemption — Some Georgia counties have adopted a floating exemption that freezes the assessed value for homestead properties, preventing increases due to rising market values. Disabled Veterans Exemption — Veterans with a 100% service-connected disability (or their surviving spouses) may qualify for a full homestead exemption. Apply for all exemptions with your county Board of Tax Assessors. The April 1 deadline applies to most exemptions.

If you disagree with your property's assessed value in Georgia, you have several options to appeal: Deadline: You have 45 days from the date of the assessment notice to file an appeal with your county Board of Tax Assessors. Step 1: File a written appeal with the county Board of Tax Assessors within 45 days. The notice will specify the exact deadline. You can appeal the value, uniformity, taxability, or the denial of an exemption. Step 2: Choose your appeal method. Georgia offers three options: - Board of Equalization (BOE): A panel of three county residents hears your appeal. Free to file; most common option. - Arbitration: A private arbitrator decides. You and the county each pay half the arbitrator's fee. - Hearing Officer: For commercial properties valued over $500,000. A licensed appraiser acts as hearing officer. Step 3: Gather evidence. Comparable sales (comps) of similar properties, a recent independent appraisal, or documentation of property condition issues are all effective. If you are still unsatisfied after the BOE ruling, you can appeal to Superior Court within 30 days.