Property Tax Calculations

The Chief Appraiser and appraisal staff are charged with the annual valuation of all property in Carroll County (real estate and personal). Georgia law requires that all property be appraised at "fair market value." This is generally accepted as the value paid by the purchaser, when neither the seller nor the purchaser is under any duress to buy or sell. Analysis of these sales form the basis for the valuation of similar properties.

Georgia law requires that your property be assessed for tax purposes at 40% of the appraised value. This is why it is always important for you to be aware of the value the tax assessors have placed on your property.

A large portion of the operating revenue needed for Carroll County comes from the taxation of privately held property. The Carroll County Board of Commissioners, the Carroll County Board of Education and cities within the county set millage rates each year based on their budgetary needs. The millage rate is then multiplied against the assessed value of your property (less any exemptions) to determine the amount of taxes you owe.





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