Montgomery County Georgia Web Portal

Ad valorem tax, more commonly known as property tax, is a large source of revenue for local governments in Georgia. The basis for ad valorem taxation is the fair market value of the property which is estimated as of January 1 each year. The tax is levied on the assessed value of the property which, by law, is established at 40% of the fair market value. The amount of tax is determined by the tax rate (mill rate) levied by various entities (one mill is equal to $1.00 for each $1,000 of assessed value or .001). 

Several distinct entities are involved in the ad valorem tax process: 

The County Tax Commissioner, an office established by the Constitution and elected in all counties except two, is the official responsible for receiving tax returns filed by taxpayers or designating the Board of Tax Assessors to receive them; receiving and processing applications for homestead exemption; serving as an agent of the State Revenue Commissioner of the registration of motor vehicles; and performing all functions relating to billing, collecting, disbursing, and accounting for as valorem taxes collected in the county. 

The County Board of Tax Assessors, appointed for fixed terms by the County Commissioner(s), in all counties except one, are responsible for determining taxability; the appraisal, assessment, and the equalization of all assessments within the county. They notify taxpayers when changes are made to the value of the property; they receive and review all appeals filed; and they insure that the appeal process proceeds properly. In addition, they approve all exemptions claimed by the taxpayer. 

The County Board of Equalization, appointed by the Grand Jury, is the body charged by law with hearing and adjudication administrative appeals to property values and assessments made by the Board of Tax Assessors. (Note: an arbitration method of appeal is available to the taxpayer in lieu of an appeal of the Board of Equalization at the option of the taxpayer at the time the appeal is filed.) 

The Board of County Commissioners (or the sole Commissioner in some counties), an elected body, establishes the budget for county operations each year, and then they levy the mill rate necessary to fund the portion of the budget to be paid for by ad valorem tax. 

The County Board of Education, an elected body, establishes the annual budget for school purposes and they then recommend their mill rate, which, with very few exceptions. must be levied for the School Board by the County Commissioner(s). 

The State Revenue Commissioner exercises general oversight of the entire ad valorem tax process. In addition, the State levies ad valorem tax each year in an amount which cannot exceed one-fourth of one mill (.00025).