141 Pryor Street, Suite 2052 Atlanta, GA 30303 | Phone: (404) 612-6440 | Fax: (404) 224-0417
Fulton County Board of Assessors
Answers to Frequently Asked Questions
1. What are the duties of the Board of Assessors?
Appraise all real and personal property
Process exemption applications
Process property appeals
Maintain records of property ownership
Maintain property tax maps
Prepare real and personal property tax digest annually
2. What are the duties of the Tax Commissioner?
Calculate and print tax bills
Distribute tax monies to the County, School Boards, City of Atlanta, and other
Process motor vehicle tag applications & renewals
3. How is fair market value defined? Fair market or appraised value is the amount a
willing seller would sell and a willing buyer would purchase for property in an arm’s
4. What is the assessed value of a property? Assessed value is 40% of the fair market
5. Who sets the millage rate or tax rate? The Board of Commissioners, Atlanta & Fulton
County School Boards, and city governing authorities set the millage rate.
6. When do I apply for Homestead Exemption or any other exemption? You can
apply for homestead exemption at anytime. However, you must apply between January
and April 1
for the exemption to be effective for the current year. Applications
received after April 1
will be processed for the following year.
7. Who qualifies for Homestead Exemption? If you are the owner and reside at the
property on January 1
, you qualify for Homestead Exemption that year.
8. Do I have to apply for Homestead Exemption every year? No. Once granted
Homestead exemption, you do not have to reapply again unless there is an ownership
change on the property or if you move to a different property that you claim as your
9. How much money do I save if I qualify for a regular homestead exemption? If
you live in unincorporated Fulton County, you save approximately $600 in property
taxes with a basic exemption. If you reside in the City of Atlanta, a basic exemption
saves approximately $1,200. Note that these are average savings based on a basic
10. If I own more than one property, can I get a Homestead Exemption on more
than one property? No. It is illegal to have more than one Homestead Exemption.
You can only receive an exemption on the home you consider your primary residence.
11. What is tangible personal property? There are two classifications of tangible
property, real and personal. Real property can be defined as land and permanent
improvements to the land, such as buildings. Personal property is defined as anything
movable in nature, such as furniture, equipment and inventory.
12. Why should I file a personal property report? Georgia Code 48-5-3 provides that
all property is subject to taxation unless specifically exempted. Personal property is
subject to taxation just as real property. Because of its movable nature, it is challenging
to track the condition and the amount of personal property owned by a company or
business, as this may change dramatically from one year to another. Therefore, it is in
the best interest of the property owner to complete the required forms to supply the
information needed for the Assessors to determine the property’s fair market value.
13. What type of report do I complete? If you operate a business or own assets used in
a business, you should complete the Business Personal Property Return. If you own a
boat and motor, you should complete the Marine Personal Property Return. If you own
an airplane, you should complete the Aircraft Personal Property Return. These forms
are available at www.fultonassessor.org on the Forms and Documents page. Forms are
mailed to business owners who owned personal property the previous year, as well as
to new business owners who began business during the previous year.
14. What is the filing deadline? The deadline to file all personal property returns is April
of each year. The Board of Assessors cannot grant extensions or relieve penalties.
Therefore, it is very important for property owners to file in a timely manner.
15. What is Freeport Exemption? Freeport exemption is an exemption on inventory of
Georgia manufacturers, wholesalers and distributors. The exemption must be applied
for annually by April 1www.fultonassessor.org on the Forms and Documents page.
receive maximum exemption. Applications are also accepted until June 1
reduced exemption granted. Forms are available at
16. Is the assessment notice I received the same thing as my property tax bill? No.
The assessment notice is not a bill. Although Georgia law requires that the assessment
notice give an estimated tax amount, its primary purpose is to advise of your property’s
appraised value as established by the Board of Assessors. Do not send payments until
you receive a tax bill from the Tax Commissioner.
17. Why won’t the numbers on the property tax assessment notice match my
property tax bill exactly? State law requires that counties use the previous year’s
millage rates to estimate taxes on the assessment notice. Any change in millage rates
by a taxing authority could create a change in your property tax bill. An increase or
decrease in your property value could also create a change in your tax bill, even if the
millage rates stay the same.
18. Can I appeal my property taxes if I think the bill is too high? No. You cannot
appeal your property taxes. You can appeal your property value within 45 days of any
19. Where do I appeal my property value if I think the value is not accurate? You
can appeal property values to the Board of Assessors and the appeal must be in writing
or via online appeal filing. An appeal form is available on the Board of Assessors
website on the Forms and Documents page and on the E-file page.
20. Where can I get information on homes or businesses in my neighborhood?
Property data can be found on the Board of Assessors website at
www.fultonassessor.org on the Property Records page.
Board of Assessors