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Sheet GA · 2026 rules

Georgia Property Tax Calculator

Georgia taxes 40% of fair market value. For 2026 a homestead also gets the state’s $18,000 relief grant off assessed value, the $2,000 standard exemption on county and school taxes, and, where the county, school system or city did not opt out, a floating exemption that holds taxable growth to 2.7%.

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Rules verified 10 primary sources Editorial policy

Estimate your 2026 Georgia bill

Approved shared exemption, bill credits and charges (optional)

The same assessed-value amount must apply to County, School, City, Bonds. Different approvals or bases require the prepared levy worksheet. Do not repeat relief already deducted.

Your annual assessment notice lists each levy’s millage; enter bond (debt) millage separately because the statewide reductions do not apply to it.

Georgia · 2026 Needs inputs
Georgia estimated annual property tax —
  • Tax — County —
  • Tax — School —
  • Tax — City —
  • Tax — Bonds —
  • Credits subtracted —
  • Fixed charges added —
Per month (annual ÷ 12) —
What was applied Choose the actual approved homestead status.
Assessed value after ratio and cap —
Taxable value — County —
Taxable value — School —
Taxable value — City —
Taxable value — Bonds —
Effective rate on market value —

What this estimate leaves out

Different allowances for different levies need separately approved taxable bases in the prepared levy worksheet. The extra exemption above subtracts the same assessed-dollar amount from every modeled levy.

How Georgia turns value into a tax bill

Georgia statewide rules
StepGeorgia ruleSource
Value The county board of assessors sets fair market value on the annual assessment notice. [2]
Assessment 40% of fair market value [1][2]
Annual limit Floating homestead exemption (HB 581): the homestead’s assessed value above its adjusted base-year value, grown by the 2026 inflation index of 2.7%, is exempt — for 2026 only from levies of governments that did not opt out.SB 33 (2026) repealed the opt-out, so the exemption applies statewide from January 1, 2027 using 2026 values as the baseline. Substantial improvements are added to the base. [3][5][6][7]
Exemption Standard homestead exemption: $2,000 off assessed value; County, School.Georgia resident's home actually occupied as primary residence on January 1; not applied to municipal school taxes or to bond (debt) millage. [1][2]
Exemption 2026 Homeowner Tax Relief Grant: $18,000 off assessed value; County, School, City.Property claimed as a homestead (applied by the April 1 deadline) that owes tax; applies to all millage except bond millage, certain special service district millage and tax allocation district millage; credit cannot exceed li ability. [4]
Exemption Low-income 65+ county exemption: $4,000 off assessed value; County.Age 65 or older with prior-year income of owner and spouse not over $10,000 (retirement, pension and disability income excluded up to the Social Security maximum, $96,432 for 2025). [1]
Exemption Low-income 62+ school exemption: $10,000 off assessed value; School.Age 62 or older with prior-year income of owner and spouse not over $10,000 (retirement income excluded up to the Social Security maximum); applies to school taxes including school bonds. [1]
Exemption Disabled veteran exemption: the actual approved amount you enter off assessed value; County, School, City.Georgia resident disabled veteran meeting the statutory disability criteria (e.g., 100% service-connected / loss of use, blindness criteria), or unremarried surviving spouse or minor children; homestead. [1][8]
Rate County: local rate — you enter it.County (and state, currently zero) millage, excluding bond millage. [1]
Rate School: local rate — you enter it.School system maintenance and operation millage, excluding bond millage. [1]
Rate City: local rate — you enter it.Municipal millage; the $2,000 standard exemption does not apply. [1]
Rate Bonds: local rate — you enter it.Debt service millage; the $2,000 exemption and the $18,000 grant exclude it. [1][4]

Georgia property tax rules in brief

Georgia taxes property on an assessed value equal to 40% of fair market value, and millage rates are stated in mills (dollars per $1,000 of assessed value)2.

The statewide standard homestead exemption subtracts $2,000 from the 40% assessed value for county and school taxes, but not for municipal taxes or bond levies1.

HB 581 (2024) created a floating homestead exemption that limits growth in a homestead's taxable assessed value to inflation, set at 2.7% for the 2026 digest year35.

Local governments and school districts could opt out of the floating exemption in 2025; SB 33 (2026) repealed the opt-out and DOR says the statewide float applies January 1, 2027 using 2026 values as the baseline67.

For 2026, a state-funded Homeowner Tax Relief Grant reduces each eligible homestead's assessed value by $18,000 on the tax bill4.

Low-income seniors (income up to $10,000) get $4,000 off county assessed value at 65 and $10,000 off school assessed value at 621.

Qualifying disabled veterans receive an exemption tied to the federal specially adapted housing grant amount, $121,812 for 202518.

Bills are normally due December 20 in most counties, with 60 days from the billing date to pay; the county tax commissioner collects for the county and schools9. An assessment appeal must be filed within 45 days of the date the assessment notice was mailed, to the board of equalization, a hearing officer or an arbitrator9. Apply for homestead by April 1 (owned on January 1), or within that 45-day appeal window10.

Worked example

Illustrative millage (not a real county): county 10, school 18, unincorporated (city 0), bonds 1. Assessed 300,000 × 40% = 120,000. County and school taxable 120,000 − 2,000 − 18,000 = 100,000 → 1,000.00 and 1,800.00. Bonds 120,000 × 0.001 = 120.00. Total 2,920.00.

Georgia worked example
LineTaxable valueTax
County at 10 mills$100,000.00$1,000.00
School at 18 mills$100,000.00$1,800.00
City at 0 mills$102,000.00$0.00
Bonds at 1 mills$120,000.00$120.00
Annual total$2,920.00

Left to your local bill

Census context, not a rate

American Community Survey 2020–2024: median owner-occupied value $303,300 (±$1,171), median real-estate taxes $2,341 (±$12). Dividing one by the other gives 0.77% for Georgia. Tables B25077 and B25103; why it is only context.

Sources

  1. dor.georgia.govGeorgia DOR, Property Tax Homestead Exemptions (O.C.G.A. §§ 48-5-44, 48-5-47, 48-5-52, 48-5-48), read .
    “may be granted a $2,000 exemption from county and school taxes except for school taxes levied by municipalities and except to pay interest on and to retire bonded indebtedness. The $2,000 is deducted from the 40% assessed value of the homestead.”
  2. dor.georgia.govGeorgia DOR, Property Tax - Real and Personal Property FAQ, read .
    “Assessed value is 40% of the fair market value. If a person that owned a home with a fair market value of $100,000 in an unincorporated area of a county where the millage rate was 25.00 mills, that person's property tax would be $950.00”
  3. dor.georgia.govGeorgia DOR Policy Bulletin 2026-01 (O.C.G.A. § 48-5-44.2(g)), read .
    “The Inflation Index Rate established for the 2026 Digest Year is 2.7%.”
  4. dor.georgia.govGeorgia DOR, 2026 Property Tax Relief Grant (O.C.G.A. § 36-89-1 et seq.), read .
    “Property owners will receive the tax relief grant in the form of a $18,000 reduction of the assessed value of their property.”
  5. dor.georgia.govGeorgia DOR Informational Bulletin 2025-01, read .
    “unless a governing authority of any county, consolidated government, municipality, or school district elects to opt-out of the homestead exemption, each resident of this state is granted an exemption on that person's homestead from ad valorem taxes in an amount equal to the amount by which the current year assessed value of that homestead exceeds its previous adjusted base year assessed value.”
  6. gov.georgia.govGa. SB 33 (2026), § 5-1 amending O.C.G.A. § 48-5-44.2, read .
    “Said chapter is further amended in Code Section 48-5-44.2, relating to base year homestead exemption, by repealing subsections (h) and (i), revising paragraphs (2), (3), and (7) of subsection (a), and revising subsections (d) and (e)”
  7. dor.georgia.govGeorgia DOR Local Government Services, 2026 Legislative Update, read .
    “HB581 opt-out removed ... Statewide FLOAT applicable January 1, 2027 ... Baseline of 2026 values”
  8. veterans.georgia.govGeorgia Department of Veterans Service, Disabled Veteran Homestead Tax Exemption, read .
    “Any qualifying disabled veteran may be granted an exemption of up to $121,812 for 2025, according to an index rate set by the United States Secretary of Veterans Affairs.”
  9. dor.georgia.govGeorgia DOR, Property Tax FAQ: When are property taxes due? / How do I appeal my property tax assessment?, read .
    “Property taxes are normally due December 20 in most counties, but some counties may have a different due date. Taxpayers have 60 days from the date of billing to pay their property taxes.”
  10. dor.georgia.govGeorgia DOR, Property Tax Homestead Exemptions: filing deadline, read .
    “Taxpayers can now apply for the homestead exemption beyond the historic deadline of April 1st; they may apply up to the end of their 45-day window to appeal their notice of assessment.”

Bordering jurisdictions

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