BOARD OF ASSESSORS
The 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.
The 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
FUNCTIONS OF THE BOARD OF ASSESSORS
In 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
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
Assessment Notification - Advising taxpayers of the value assigned to their
Appeal Process - Providing an opportunity for property owners to appeal
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
You can visit their website at https://www.fultoncountytaxes.org/
or call 404-613-6100.
235 Peachtree Street, Suite 1400, N.E., Atlanta, Ga. 30303 | Phone: 404-612-6440
Board of Assessors