Annual Notices of Assessment

Georgia law requires that the County Board of Tax Assessors provide an Annual Notice of Assessment (state form PT-306) to the owner of taxable property each year. The state requires information on the Annual Notice of Assessment form from both the Tax Assessor’s Office (property value) and the Tax Commissioner’s Office (tax bills, exemptions).

Most Residential and Commercial 2020 Annual Notice of Assessments will be mailed in the beginning of May. An Annual Notice of Assessment is not a tax bill. The notice informs the property owner of the current fair market value (box “B”) as calculated by the Board of Tax Assessors and the appraisal staff, as well as provides the property owner the assessed value (40 percent of the fair market value) of their property (O.C.G.A. 48-5-7).

The property tax bill issued by the Tax Commissioner’s Office will be based on the assessed value (40 percent of the fair market value) unless subsequently adjusted following a property appeal. Tax bills are typically issued by the Tax Commissioner in August.

The Annual Notice of Assessment also includes estimated taxes(box “C”) that are based on the previous year's millage rate and the current year's value. The actual tax bill will be calculated on the millage rates set by the Board of Commissioners and the Board of Education for 2020. Those millage rates are usually decided between June and July after the Annual Notice of Assessment is issued. Because this is only an estimate of taxes, your actual tax bill may be more or less than this estimate. The estimate may not include all eligible exemptions or fees (i.e. storm water, solid waste, or streetlights), which may appear on your tax bill.

View your Residential and Commercial Property Annual Notice of Assessments

View your Personal Property (tangible business inventory, watercraft, and aircraft) Annual Notice of Assessments

View undeliverable Notice of Assessments