Ad valorem or property tax is the primary source of revenue for local counties and schools in Georgia and a major source of revenue for cities. Each of the 159 Georgia counties has tax offices that assess and collect property tax. The Local Government Services Division is an operative arm of the Georgia Department of Revenue, the state agency that is responsible for overseeing certain aspects of the local process to see that property taxes are assessed uniformly and otherwise administered properly by county tax officials. We accomplish this goal by providing training, guidance, and technical assistance to county tax officials and issuing, when necessary, orders to counties to correct errors in their tax rolls (digests) or assessment procedures. Additionally, the Division seeks through this website to make information available to the public that will help them understand ad valorem taxation and their rights to fair and impartial treatment during the tax assessment and collection process. This Division is also responsible for managing local sales tax distributions to MARTA and the counties, cities and school systems in the state. Georgia's Unclaimed Property or Escheat laws are also administered by the Local Government Services Division.
Our Primary Objective To provide for uniform valuation of property for ad valorem tax purposes and to encourage, facilitate and provide for efficient administration of Georgia's property tax laws. The Local Government Services Division is divided into these sections that have the following responsibilities: Digest Compliance Section Provides technical and administrative support to counties for property tax purposesReceives ad valorem property tax digests from the counties each yearReviews ad valorem property tax digests submitted by the counties each yearAudits county tax commissioners to determine if there has been a proper accounting for the property taxes collected by the county tax commissioners for the state of GeorgiaDistributes Real Estate Transfer Tax funds to local authorities annuallyGathers data for school funding pursuant to Quality Basic Education ActDistributes the Homeowner Tax Relief Grants to local taxing authoritiesProvides cost effective computer mass appraisal system to local county tax assessorsConducts training courses for county tax officials and their staffsDistributions Sections Provides technical assistance to governing authorities on local tax referendums Distributes monthly sales tax proceeds to local taxing authorities Publishes state and local sales and use tax rates Maintains local sales tax revenue data Receives HTRG requests and makes distributions to local taxing authorities Georgia Certification Program for County Tax Assessors and Appraisers Administers training and certification program to teach local tax officials their official duties and certify their level of training and experience. Public Utilities Section Performs appraisals of public utility, railroad and flight equipment companies for ad valorem tax purposes and recommends assessments to counties. Unclaimed Property Program Collects from holders any unclaimed property that has been abandoned by its owners, and serves as a custodian of the property until the rightful owners can be found and the property returned. Related Links Purpose of this Website Property Tax Guide Back to LGS Home |