BOARD OF ASSESSORSThe Fulton County Board of Assessors was established by state law to determine the fair market value of all real and personal property in the county for property tax purposes. Taxation is based on the concept that persons should share the cost of government according to their ability to pay. In the property tax system, ability to pay is measured by the value of property.The Board of Assessors determines the estimate of property value and this process is called the "Appraised Value" of property. The board then applies the statutory 40% to that appraisal to generate the "Assessed Value" on which taxes are based.TAX DIGESTThe Board of Assessors primary mission is to prepare a fair and equitable tax digest in accordance with applicable laws and professional standards. The Tax Digest is the assessment of all real and tangible personal property subject to taxation in Fulton County.FUNCTIONS OF THE BOARD OF ASSESSORSIn the State of Georgia "all improved and unimproved real property subject to taxation shall be returned in the county where the real property is located. The law requires that property owners declare their property and its value to the Board of Assessors. The Board of Assessors' legal duty is to correct property owner returns so that all property in the Tax Digest correctly reflects its fair market value. To accomplish this task, the Board of Assessors performs a number of functions:•Property Identification - Identifying property to be appraised and data to be updated.•Appraisal of Growth Property - Appraising property created as a result of growth, such as new lots, new houses, new businesses, or remodeling.•Reappraisal of Existing property - Revaluing existing property to keep current with values.•Assessment Notification - Advising taxpayers of the value assigned to their properties.•Appeal Process - Providing an opportunity for property owners to appeal property value.•Tax Relief - Providing property owners an opportunity to take advantage of exemptions and special assessment laws that can reduce their burden.•Preparation of the Tax Digest - The Board of Assessors prepares the real and personal property portions of the Tax Digest.Currently, ownership and appraised values shown are for 2016.
For all TAX BILLING questions, please contact the Fulton County Tax Commissioner’s Office.You can visit their website at https://www.fultoncountytaxes.org/or call 404-613-6100.