Rob Hartley

Founder, AppealDesk · March 27, 2026

Georgia Property Tax Law Changes 2026: What Homeowners Need to Know

Updated March 2026

Georgia Property Tax Snapshot: 2026

• Median home value: $202,500
• Average annual tax: $1,863
• Effective tax rate: 0.92%
• Assessment ratio: 40% of market value
• Reassessment cycle: annual

40% Assessment Ratio

Georgia assesses all property at 40% of fair market value (O.C.G.A. 48-5-7). A $250,000 home has an assessed value of $100,000. The millage rate is applied to this 40% figure. When checking your assessment, focus on the "Fair Market Value" line -- that's the number you can challenge. The 40% ratio is applied automatically and is not disputable.

Homestead Exemptions: Multiple Layers

Georgia has a layered exemption system:

• Standard homestead: $2,000 off assessed value (all counties)
• Local homestead: Additional county-specific amounts (varies widely)
• Senior school tax exemption (62+): $10,000-$20,000 off school taxes, depending on county
• Senior full school tax exemption (65+): Some counties exempt seniors from ALL school taxes if income is below approximately $10,000

Floating Homestead Exemption

Several Georgia counties have adopted a "floating" or "freeze" homestead exemption that locks the assessed value at the level when you purchased or first applied. Gwinnett County, for example, has a floating homestead that prevents your county tax assessed value from increasing above the base year. This is separate from the standard homestead exemption and must be applied for separately.

Value Dispute Notice (PT-311A)

When you receive your annual assessment notice, you have 45 days to file an appeal. Georgia uses a specific form -- the PT-311A (Appeal of Assessment). You can also file a "value dispute" that triggers an automatic review. Three or more years of unchallenged assessments can make future appeals harder, so review your assessment every year.

Conservation Use Valuation

Georgia's Conservation Use Valuation Assessment (CUVA) allows qualifying agricultural, forest, or environmentally sensitive property to be assessed at current use value rather than fair market value. This can reduce assessments by 50-90% on eligible acreage. A 10-year covenant is required.

Georgia Appeal Process

• Filing deadline: 45 days from notice
• File with: Board of Equalization
• Evidence needed: Comparable sales, property condition photos, record corrections

2026 Action Checklist

1. Review your assessment notice when it arrives
2. Verify all exemptions are applied (homestead, senior, veteran)
3. Compare your assessed value to recent comparable sales
4. File your appeal by 45 days from notice if over-assessed
5. Check your property record for errors (square footage, features, classification)