State guide
Georgia property taxes (2026)
✓ Verified August 2026 against official county pages — 3 sources linked below.
County pages for Georgia are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How Georgia property taxes work
Georgia property taxes are run county by county: the county Board of Tax Assessors sets your value, and the county Tax Commissioner collects for the county and schools. The state's role is oversight — your dates and your bill are local.
Each spring or early summer, the county mails an Annual Notice of Assessment showing your new value. That notice starts the clock on the most important deadline in Georgia property tax: you have 45 days from the date on the notice to appeal. Because counties mail on different dates, your deadline is personal to your county and printed on the notice.
Payment runs on a December rhythm: unless a county sets its own schedule, property taxes are due by December 20. Some counties bill earlier and some collect in two installments — the county pages carry the exact local dates.
The standard statewide homestead exemption is modest ($2,000), but the county-by-county and senior exemptions stack well beyond it, and homestead applications are due April 1 — with a newer rule letting you apply as late as the end of your 45-day assessment-appeal window.
When payments are due
Due by December 20 statewide unless your county sets an earlier date or collects in installments.
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| 2026 taxes (statewide default) | December 20, 2026 | — | Counties may bill earlier or split into two installments — check your county's schedule |
Exact dates can vary by county — use your county's page above for the dates on your bill.
How to appeal your assessment
The statewide rule: File a written appeal with your County Board of Tax Assessors within 45 days of the date on your Annual Notice of Assessment
Notices mail on different dates in different counties — mostly spring to early summer — so the 45-day deadline is county-specific and printed on your notice. Miss it and the value stands for the year.
- Read your Annual Notice of AssessmentIt shows the new value and the exact appeal deadline — 45 days from the notice date.
- Choose your pathMost homeowners appeal to the county Board of Equalization (free); arbitration and hearing-officer routes exist for some property types.
- File within 45 daysFile the appeal (form PT-311A in most counties) with the Board of Tax Assessors — online in the larger counties, or by mail.
- The assessors review firstThe Board of Tax Assessors can accept your value or send an amended notice; if you're still not satisfied, the appeal moves to the Board of Equalization.
- Present to the Board of EqualizationA citizen panel hears your evidence — comparable sales, photos, condition issues — and rules; further appeal goes to superior court.
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| Standard homestead exemption | $2,000 off assessed value for county and school taxes statewide — many counties and cities grant larger local homestead exemptions on top | April 1 (or up to the end of your 45-day assessment-appeal window) |
| Senior exemptions (62+/65+) | $4,000 county exemption at 65+ (income ≤ $10,000), school-tax exemptions from 62+ under income limits, and a floating inflation-proof exemption (income ≤ $30,000) — plus larger county-specific senior exemptions in much of metro Atlanta | April 1 |
| Disabled veteran exemption | The greater of $32,500 or the federal cap — $121,812 for 2025 — off the home's value, for qualifying disabled veterans and surviving spouses | April 1 |
Reassessment
County Boards of Tax Assessors review values annually; Georgia assesses homes at 40% of fair market value, and the Annual Notice of Assessment shows both numbers.
Value notices (Annual Notice of Assessment) usually mail in spring–early summer (varies by county).
Common questions
- When are property taxes due in Georgia?
- December 20 is the statewide default. Some counties bill earlier and some collect in two installments — your county tax commissioner's schedule controls, so check your county's page.
- How do I appeal my property assessment in Georgia?
- File a written appeal (form PT-311A in most counties) with your County Board of Tax Assessors within 45 days of the date on your Annual Notice of Assessment. It's free for the Board of Equalization route, and the deadline is printed on the notice.
- When do Georgia assessment notices come out?
- Each county mails on its own schedule, mostly spring through early summer. Your 45-day appeal clock starts on your county's mailing date.
- What is the homestead exemption worth in Georgia?
- The statewide standard is $2,000 off assessed value, but that's the floor — many counties and school systems grant much larger local exemptions, and seniors have several additional programs. File by April 1 with your county.
- Why is my assessed value 40% of what my home is worth?
- That's Georgia's assessment ratio: taxes are levied on 40% of fair market value. Your notice shows both the 100% value and the 40% assessed value — appeals argue about the 100% number.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Georgia DOR — Property Tax Returns and Payment — checked 2026-08-12
- Georgia DOR — Property Tax Homestead Exemptions — checked 2026-08-12
- Georgia DOR — Property Tax FAQ — checked 2026-08-12