TAX & LICENSE / STATE TAX SYSTEM

Income Tax
Georgia imposes a tax on individual income that is graduated according to income level and based on the taxpayer’s federal adjusted gross income. Your filing status, income level, deductions, credits, and exemptions will all affect the tax owed. However, the maximum tax rate is 5.75 percent. State tax returns are due no later than April 15 for the previous calendar year, and Georgia does allow credit for income tax paid to other states. For details on income tax in Georgia, contact:

Georgia Department of Revenue
Income Tax Division
877-423-6711
https://dor.georgia.gov/

Atlanta Revenue Office
1800 Century Boulevard NE
Atlanta 404-417-6605
https://dor.georgia.gov/

South Metro Atlanta Revenue Office
4125 Welcome All Road
Atlanta 404-724-7200
https://dor.georgia.gov/

Tax Refund Status
404-656-6286
800-338-2389
https://dor.georgia.gov/

Sales/Use Tax
Georgia imposes a 4 percent statewide sales tax, a one percent mass transit tax in Fulton and DeKalb counties only, a one percent Homestead Local Option Tax in DeKalb and Rockdale counties only, a one percent Local Option Tax, a one percent Educational Local Option Tax, and/or a one percent Special Local Option Tax. Tax rates vary but the maximum rate is 7 percent. Sales taxes are imposed on retail sales and certain services at the consumer level. Use taxes are due on purchases made via the Internet or catalog orders where taxes have not been collected by the selling company but the goods are used in Georgia. Use taxes are paid directly to the Department of Revenue.

Property Tax
All real property and all personal property are taxable unless the property has been exempted by law. Property taxes are billed and collected by the County Tax Commissioner. County tax bills include both the fair market value and assessed value of the property. Taxable tangible personal property is assessed at 40 percent of its fair market value. Real property is assessed at the same rate unless otherwise specified. The State offers homestead exemptions to persons that own and occupy their home as a primary residence. Many counties offer homestead exemptions that are more beneficial to the taxpayer than the state exemptions. Homestead exemptions are filed with the county tax commissioner or the county tax assessor’s office. For more information or answers to specific questions, contact your county officials:

Barrow County
Tax Commissioner
770-307-3106
http://www.barrowga.org/
Tax Assessor
770-307-3108
http://www.barrowga.org/

Bartow County
Tax Commissioner
770-387-5111
https://www.bartowcountyga.gov/
Tax Assessor
770-387-5090
https://www.bartowcountyga.gov/

Butts County
Tax Commissioner
770-775-8206
https://buttscountyga.com/
Tax Assessor
770-775-8207
https://buttscountyga.com

Carroll County
Tax Commissioner
770-830-5843
www.carrollcountyga.com
Tax Assessor
770-830-5812
www.carrollcountyga.com

Cherokee County
Tax Commissioner
678-493-6400
https://www.cherokeega.com/
Tax Assessor
678-493-6120
https://www.cherokeega.com/

Clayton County
Tax Commissioner
770-477-3311
https://www.claytoncountyga.gov/
Tax Assessor
770-477-3285
https://www.claytoncountyga.gov/

Cobb County
Tax Commissioner
770-528-8600
https://www.cobbtax.org/
Tax Assessor
770-528-3100
https://www.cobbtax.org/

Coweta County
Tax Commissioner
770-254-2670
https://www.coweta.ga.us/
Tax Assessor
770-254-2680
https://www.coweta.ga.us/departments-services/departments-r-z/tax-assessors-office

Dawson County
Tax Commissioner
706-344-3520
https://www.dawsoncountyga.gov/
Tax Assessor
706-344-3590
https://www.dawsoncountyga.gov/

DeKalb County
Tax Commissioner
404-298-4000
https://www.dekalbcountyga.gov/
Tax Assessor
404-371-2471
https://www.dekalbcountyga.gov/

Douglas County
Tax Commissioner
707-920-7272
https://www.celebratedouglascounty.com/
Tax Assessor
770-920-7228
https://www.celebratedouglascounty.com/

Fayette County
Tax Commissioner
770-461-3652
https://www.fayettecountypay.com/
Tax Assessor
770-305-5402
https://fayettecountyga.gov/assessors_office/index.htm

Forsyth County
Tax Commissioner
770-781-2110
https://www.forsythco.com/
Tax Assessor
770-781-2106
www.forsythco.com

Fulton County
Tax Commissioner
404-613-6100
https://www.fultoncountyga.gov/
Tax Assessor
404-612-6440
www.fultoncountyga.gov

Gwinnett County
Tax Commissioner
770-822-8800
https://www.gwinnettcounty.com/web/gwinnett/Home
Tax Assessor
770-822-7200
https://www.gwinnettcounty.com/web/gwinnett/Home

Hall County
Tax Commissioner
770-531-6950
https://www.hallcounty.org/
Tax Assessor
770-531-6720
https://www.hallcounty.org/

Henry County
Tax Commissioner
770-288-8180
https://www.henrycountyga.gov/
Tax Assessor
770-288-7999
https://www.henrycountyga.gov/

Jackson County
Tax Commissioner
706-367-6326
www.jacksoncountygov.com
Tax Assessor
706-367-6330
www.jacksoncountygov.com

Newton County
Tax Commissioner
770-784-2020
https://newtoncountytax.com/
Tax Assessor
770-784-2030
www.co.newton.ga.us

Paulding County
Tax Commissioner
770-443-7581
www.paulding.gov
Tax Assessor
770-443-7606
www.paulding.gov

Pickens County
Tax Commissioner
706-253-8882
https://pickensga.com/tax-commissioner/
Tax Assessor
706-253-8700
https://pickensga.com/tax-commissioner/

Rockdale County
Tax Commissioner
770-929-4152
https://www.rockdalecountyga.gov/
Tax Assessor
770-278-7676
https://www.rockdalecountyga.gov/

Spalding County
Tax Commissioner
770-467-4360
https://www.spaldingcounty.com/
Tax Assessor
770-467-4240
https://www.spaldingcounty.com/

Walton County
Tax Commissioner
770-267-1335
https://www.waltoncountyga.gov/
Tax Assessor
770-267-1352
https://www.waltoncountyga.gov/

Real Estate Transfer Tax
When real property is sold or transferred for consideration with a value of $100 or more, a real estate transfer tax is imposed as an excise tax for the privilege of selling property. Based on the property’s fair market value, real estate transfer tax is imposed at a rate of $1 for the first $1000 plus 10 cents for each additional $100 or fractional part of $100. The real estate transfer tax is paid by the seller unless otherwise agreed by contract between the parties, and this tax must be paid before a deed can be recorded in the office of the clerk of the superior court. The website for the Georgia Superior Court Clerks Cooperative Authority (GSCCA) offers a list of frequently asked questions about the electronic filing of the form PT-61. This organization will also assist you with any problems you encounter during electronic filing. For general questions about real estate transfer tax, contact the Property Tax Division of the Georgia Department of Revenue.

GSCCCA
Electronic Filing Assistance
https://www.gsccca.org/

Georgia Department of Revenue
Property Tax Division
404-724-7000
https://dor.georgia.gov/

Ad Valorem Vehicle Tax and Title Tax

Ad Valorem Tax
Vehicles purchase and registered before March, 1, 2013
Each year every motor vehicle owned and registered in Georgia is subject of ad valorem taxes imposed by local taxing jurisdictions. These taxes are base don the vehicle’s assessed value determined the state and local millage rate set by the local tax board. The assessed value is 40 percent of the state valuation or 50 percent of the fair market value plus 50 percent of the wholesale value.

Vehicle Title Tax
Beginning in March 2013 residents are required to pay a Vehicle Title Tax based on the value of the vehicle. The new form of vehicle tax replaces the previously charged Ad Valorem vehicle tax for vehicles purchase after the start date of the new law. The rules regarding the tax are complex and not every vehicle is subject to the same tax. Please visit the link below for further details and for answers to frequently asked questions:

Vehicle Title Tax F.A.Q
https://dor.georgia.gov/motor-vehicles/vehicle-taxes-title-ad-valorem-tax-tavt-and-annual-ad-valorem-tax

Estate Taxes
While Georgia has no gift tax or inheritance tax, the state does impose an estate tax in the amount allowable by the Internal Revenue Service as a credit for state death taxes. In effect, the estate taxes paid to Georgia may be used to reduce the estate taxes due to the IRS. For more information on estate taxes, contact:

Georgia Department of Revenue
Estate Tax Division
877-602-8477
https://dor.georgia.gov/