Georgia property assessors offices laws and regulations deal with property taxes that are based on the estimated value of real property. The fair market value is the most common standard of value used in Georgia, although there are other standards, such as the foreclosure value or distressed sale value. A property tax exemption is applied by reducing a property's assessed value by a specified amount before calculating the property tax.
There are a variety of information sources regarding the laws on Georgia property values. These sources include the three following categories:
- The Georgia state government. These sources offer official information, including state laws that deal with property assessors in Georgia.
- County and municipal governments in Georgia. These sources provide the rules and procedures for a specific property assessors office in Georgia.
- Georgia law firms that include property law as one of their areas of practice. These firms may provide information on specific issues of property tax laws in Georgia.
Examine the laws that control assessors of property values in GeorgiaThe state government of Georgia will have specific laws for property tax assessors. Private organizations also provide summaries and general information on property tax assessor laws in Georgia.
Georgia Department of Revenue provides extensive information on property assessment laws, including the allowable homestead exemptions in Georgia. Georgia Environmental Facilities Authority describes the property tax credit that Georgia property tax law grants to homes that use clean energy.
Study the procedures for conducting Georgia property assessment in a particular jurisdictionLocal governments have specific procedures for property assessments and also may offer a Georgia property tax search. A complete list of Georgia property tax records may also be available.
Cobb County Assessor's Office offers a FAQ on the laws regarding property assessment in that county. The Henry County Board of Commissioners provides the specific procedures for appealing a property assessment.
Review Georgia property assessors laws from law firms in GeorgiaGeorgia lawyers who specialize in property law frequently offer summaries on the property taxes that are assessed in Georgia. They also may write articles on specific issues regarding property taxes in Georgia.
- Many laws on Georgia property assessments are the result of the Financial Institutions Reform and Recovery and Enforcement Act (FIRREA). The savings and loan crisis of the late 80s resulted in the passage of the FIRREA in 1989, which required the adoption of property appraisal standards in the United States.