LOCAL GOVERNMENT SERVICES DIVISION

DIGEST COMPLIANCE SECTION

This unit focuses on the valuation and assessment process, and the collection process associated with property tax administration. The Digest Compliance Section is a primary support agency for local county tax assessors, appraisers, and tax commissioners. This section has the following responsibilities:

• Provides technical and administrative support to counties for property tax purposes.
• Receives ad valorem property tax digests from the counties each year.
• Reviews ad valorem property tax digests submitted by the counties each year
• Audits county tax commissioners to determine if there has been a proper accounting for the property taxes collected by the county tax commissioners for the state of Georgia.
• Distributes Real Estate Transfer Tax funds to local authorities annually.
• Gathers data for school funding pursuant to Quality Basic Education Act.
• Provides cost effective computer mass appraisal system to local county tax assessors.
• Conducts training courses for county tax officials and their staffs.

• Ad Valorem Taxes Levied in Georgia
• Appraisal Procedures Manual
• Conservation Use Values
• County Ad Valorem Tax Digest Consolidated Summaries
• County Tax Official Forms
• Digest Review Status Table
• Georgia Certification Program For County Tax Assessors and Appraisers
• Property Tax Administration Annual Report
• Rollback of Millage Rate When Digest Value Increased by Reassessments
• Tax Digest Mill Rates
• Tax Digest Submission Package
• Timber Valuation Tables

Contact

The Local Government Services Division is not involved in the process of mailing your property tax bill or making decisions on your property tax appeal. You must contact your local county tax officials (see section below Contact Your Local County Tax Officials). But for additional information on the projects above, you can contact the following unless there is additional contact information listed on the web page:

Contact Your Local County Tax Officials

• Paying Your Property Tax Bill If you have questions about paying your property tax bill you should contact the Tax Commissioner in your county.
  
  
• Appealing Your Property Tax Assessment For information about appealing your property tax assessment you should contact the Board of Tax Assessors in your county.
  
  
• Applying for Homestead Exemption To find out more about applying for homestead exemption you should contact the Tax Commissioner or the Board of Tax Assessors in your county.  Click here for more information on which tax official to contact.
  
  
• Paying Taxes on Your Motor Vehicle You should contact the Tax Commissioner in your county for information on paying ad valorem taxes on your motor vehicle.
  
  
• Researching Property Values In most counties you must to go to the Board of Tax Assessors' office in your county to look up property values, but for your convenience, we have a list of most of the counties that have property records online.
  

• County Ad Valorem Tax Facts
• County Forms
• Frequently Asked Questions
• Mobile Home Taxation
• Property Tax Laws
• Property Tax Forms
• Property Records Online
• Tax Commissioner Training Calendar
• Property Tax Guide for the Georgia Taxpayer

• Motor Vehicle Tax (Motor Vehicle Division)
• Intangible Recording Tax (Tax Law and Policy Division)
• Real Estate Transfer Tax (Tax Law and Policy Division)
• Individual Income Tax (Taxpayer Services Division)
• Sales and Use Tax (Taxpayer Services Division)
• Registration & Licensing (Taxpayer Services Division)
• Tax Liens / Tax Executions (Compliance Division)

• Sales Ratio Studies (Department of Audits)
• Department of Community Affairs
• State Budget Information

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