Key takeaway
Georgia property tax is charged on 40% of a home's fair market value as of January 1, multiplied by the millage rates of the county, school district and any city. Statewide, owners paid an average of 0.79% of their home's value in 2024, 25th among the 50 states. On a $300,000 home in Cobb County, 2026 rates produce $3,615.60 a year in unincorporated Cobb or $4,689.60 inside Acworth city limits before exemptions.
How Georgia property tax is calculated
Every county in Georgia follows the same four steps set by state law. The only things that change from place to place are the exemptions on offer and the millage rates.
Step 1: the county values the home as of January 1
Counties must set a fair market value for each property as of January 1 every year (O.C.G.A. 48-5-2), and all property is returned and assessed annually (O.C.G.A. 48-5-6). A sale, a renovation or a shift in nearby prices can all change that number. One limit helps buyers: under a 2010 state law (SB 346), after an arm's-length sale the taxable value for the next year cannot be set above the price paid.
Step 2: 40% of that value is the assessed value
Georgia taxes 40% of fair market value. A home valued at $300,000 has an assessed value of $120,000.
Step 3: exemptions come off the assessed value
Homestead and other exemptions reduce the assessed value on the lines they cover. They are explained in full on our Georgia homestead exemption guide.
Step 4: the millage is applied
A mill is $1 of tax per $1,000 of assessed value. Each body that levies a tax applies its own rate, and the bill adds them up. In Cobb County the formula the Tax Commissioner publishes is (fair market value x 0.4) x (millage / 1,000).
Who sets the millage on a Georgia bill
The state: zero
Georgia's own levy is 0.000 mills in every county on the Department of Revenue's 2025 millage report, and Cobb's 2026 table shows no state levy. Your bill is entirely local.
The county
The county commission sets the county's operating rate and any special district rates. In Cobb that means a general rate of 8.46 mills and a fire district rate of 2.97 for 2026.
The school district
The board of education sets the school rate, usually the largest line. Cobb's is 18.70 mills, and on Cobb's 2025 sample bill school taxes made up about 68% of the total.
The city, if you live inside one
A city adds its own rate, and in some counties sends its own bill. Inside Acworth city limits the city levies 8.95 mills on a separate bill from Cobb's.
Each rate is set by dividing the revenue a budget needs by the county's net taxable digest. When values rise and a government keeps its rate above the rollback rate, the rate that would raise the same money as last year, Georgia law requires it to advertise a tax increase and hold three public hearings. That is why notices can announce an increase even when the millage itself has not changed. In 2026 Cobb kept its general rate at 8.460 mills against a rollback rate of 8.129, advertised as a 4.07% increase, and Acworth kept 8.950 against 8.569, advertised as 4.45%. More on Cobb's bills is on our Cobb County property tax guide.
Georgia's property tax rate compared with other states
The Tax Foundation's 2026 report divides total real estate taxes paid by total home value for owner-occupied housing, using Census survey data. By that measure Georgia owners paid 0.79% of home value in 2024, down from 0.82% in 2023.
| State | Effective rate, 2024 | Rank (1 = highest) |
|---|---|---|
| New Jersey | 1.88% | Highest (tied) |
| Illinois | 1.88% | Highest (tied) |
| Oregon | 0.81% | 24 |
| Georgia | 0.79% | 25 |
| Oklahoma | 0.79% | 26 |
| Florida | 0.78% | 27 |
| Alabama | 0.37% | Second lowest |
| Hawaii | 0.29% | Lowest |
Georgia sits in the middle of the country. Property tax still matters to local budgets: nationally it brought in 28.9% of all state and local tax collections in fiscal 2023, more than any other source.
Georgia property tax by county
The same report breaks the numbers out by county, using 2024 five-year Census estimates. Here are the counties around Acworth and the rest of metro Atlanta.
| County | Median home value | Median taxes paid | Effective rate |
|---|---|---|---|
| Cobb | $407,200 | $2,720 | 0.69% |
| Cherokee | $435,100 | $2,985 | 0.69% |
| Paulding | $326,300 | $2,619 | 0.82% |
| Forsyth | $550,400 | $4,020 | 0.69% |
| Fulton | $458,800 | $4,033 | 0.89% |
| Gwinnett | $380,900 | $3,617 | 0.93% |
| DeKalb | $357,800 | $3,310 | 0.93% |
Highest median bills
Fulton has the highest median bill in the state at $4,033, followed by Forsyth at $4,020 and Gwinnett at $3,617.
Highest and lowest effective rates
Dougherty has the highest effective rate at 1.20%, then Miller at 1.15% and Macon at 1.11%. Towns and Twiggs share the lowest, 0.35%.
Why a new buyer pays more than the median
These medians describe what all current owners pay, including people who have owned for decades with floating and senior exemptions built up. A buyer starts on today's market value with only the basic exemption. In Cobb, that puts a first-year bill at roughly 1.1% to 1.5% of the price, well above the 0.69% median rate. Budget from the millage, not from the county median.
How much is property tax on a $300,000 house in Georgia?
There are two honest answers. At Georgia's 0.79% average effective rate, a $300,000 home works out to about $2,370 a year. That is an average of what owners actually pay statewide, not a calculation from any county's rates, so it understates a buyer's first bill.
A calculation from real rates is more useful. Using Cobb's 2026 millage on a $300,000 home, the assessed value is $120,000:
| Where the home is | Mills | No homestead | With Cobb basic homestead | Share of price, no homestead |
|---|---|---|---|---|
| Unincorporated Cobb | 30.13 | $3,615.60 | $3,344.00 | about 1.21% |
| Inside Acworth city limits | 39.08 | $4,689.60 | $4,418.00 | about 1.56% |
The math for unincorporated Cobb: $120,000 x 30.13 / 1,000 = $3,615.60. With the basic exemption, $10,000 comes off the county general and school lines, saving $271.60, for $3,344.00. Inside Acworth add the city's 8.95 mills, $1,074.00, on its own bill. The same steps on Acworth's typical home are on our Cobb County property tax page, and the affordability calculator folds the tax into a monthly payment.
Why Georgia tax bills rise when rates stay the same
By national standards Georgia's property tax is not high: its 0.79% effective rate ranks 25th of 50. What surprises owners is the bill climbing in years when nobody voted for a higher rate.
That happens because value and rate move separately. If the county raises your home's value and the millage stays put, the tax goes up. Floating exemptions exist to soften exactly this, which is why HB 581 caps growth in taxable value rather than cutting rates. The school line, as the largest share of most bills, moves the total most.
Exemptions and seniors, in brief
Every county must offer at least a $2,000 homestead exemption on county and school taxes, plus senior, disabled veteran and surviving spouse exemptions, and many counties add larger local ones. You apply once, with your county, by April 1, and must have owned the home on January 1.
Owners over 65 still pay property tax unless an exemption removes it. The statewide age 65 exemption is $4,000 with a $10,000 income limit that leaves out Social Security and retirement income up to $96,432 (2025). Some counties are more generous: Cobb removes all school taxes for owners 62 and over. The full list, the deadlines and how to file are on our Georgia homestead exemption guide and, for Acworth homes, our Cobb homestead exemption guide.
Assessment notices and appeals
The annual assessment notice
County assessors send a notice each year with the value they set and how to appeal. Read it when it arrives; the clock starts on the mailing date.
The 45-day window
You have 45 days from the date the notice was mailed to appeal. You choose the route: the county Board of Equalization, a hearing officer, or an arbitrator. Counties set out which routes fit which property; in Cobb, for example, hearing officers take only certain non-homestead property.
What a successful appeal is worth later
Under O.C.G.A. 48-5-299(c), a value reduced on appeal at the board, a hearing officer or an arbitrator is frozen for the following years, unless you file a different return, appeal again or make substantial improvements. One win can pay off more than once.
Paying while an appeal is open
The bill still comes. In Cobb an appealed home gets a temporary bill, and paying at least the appeal amount, usually 85% of the current assessed value or 100% of the last uncontested value, by the due date avoids the late penalty. Other counties handle this in their own way; ask yours.
Returns
Owners who want to declare a value file a return with the county between January 1 and April 1.
When Georgia property taxes are due
The state default due date is December 20, with 60 days from billing to pay. Counties can choose December 1, November 15 or installment billing instead, so dates differ across the state. Cobb's bills, for example, are due October 15, and cities that bill separately, such as Acworth, set their own date. Check your county tax commissioner's site for the current year.
Most buyers with a mortgage pay through an escrow account, but the legal duty to pay stays with the owner. Bills go to whoever owned the home on January 1, so in your purchase year the bill may arrive in the seller's name; the share each side owes is settled at closing, as our Georgia closing costs guide explains.
How to estimate the tax on a home you are considering
A listing's tax figure is last year's bill for the seller. To budget for your own first year, work it out yourself.
Find the tax district
The tax district on the seller's bill or the county's parcel record tells you which county, school and city rates apply. The mailing address does not; an address can name a city the home is not legally inside.
Start from the price, not the seller's assessed value
Take 40% of what you expect to pay. If the seller's assessed value is much lower, expect it to move up toward your price after the sale.
Use only the basic homestead exemption once you qualify
Floating exemptions start at zero for a new owner, and for the year you buy you usually get no exemption of your own at all. Budget the no-homestead figure for that first year.
Add flat charges
Some bills carry charges that are not millage. Inside Acworth, for example, the city adds a $24 a year street light assessment.
Then check your figure against the county tax commissioner's estimator if it has one. For Acworth, the 2026 rates applied this way give about 1.50% of value inside the city with a homestead, against Georgia's 0.79% average, a gap that matters on a $400,000 purchase.
One town, three counties: Acworth addresses outside Cobb
An Acworth mailing address does not guarantee Cobb County rates. Bentwater is in Paulding County, where unincorporated homes paid 24.875 mills in 2025: county 4.300, county bond 0.800, fire 2.100 and schools 17.675. Part of ZIP 30102, including Centennial Lakes, is in Cherokee County, which sets its own county, fire and school rates and its own due date; confirm its current total with the Cherokee tax commissioner before you compare.
The spread is real money. On Zillow's August 2026 Acworth typical value of $406,860, Georgia's 0.79% average would suggest about $3,214.19 a year, while Cobb's 2026 rates give $6,088.43 inside Acworth city limits even with the basic homestead exemption. The county, and the city line, decide most of the difference.
Recent Georgia property tax laws
Four enacted laws have changed Georgia homeowners' bills since 2024. Each is covered in more depth on the homestead guide; here is the short version.
HB 581 (2024)
From 2025, a statewide floating homestead exemption limits taxable value growth to inflation, with a one-time local opt-out by March 1, 2025, plus FLOST, an optional sales tax for property tax relief. The Tax Foundation counted 316 local bodies that opted out, including 68% of school districts.
HB 92 (2025)
Opened yearly windows through 2029 for opted-out bodies to rejoin, required opted-out bodies to say so on tax bills, and added estimated rollback-rate disclosures.
SB 33 (2026)
Signed in May 2026, it ends local opt-outs from the inflation cap, from 2027 according to a secondary source, and creates LHOST, another optional sales tax for relief. A constitutional challenge has been raised.
HB 439 (2026)
Funded a one-time $18,000 assessed-value credit on 2026 bills for homesteads on file by April 1, 2026, about $950 million statewide.
Property tax mistakes first-time buyers make
- Budgeting from the seller's bill. It reflects the seller's exemptions and value history, not yours.
- Using a statewide average. The 0.79% average is far below what a new owner pays in metro Atlanta.
- Trusting the mailing address. City taxes depend on the tax district, not the city on the envelope.
- Ignoring the assessment notice. Once 45 days pass, that year's value stands.
- Forgetting the homestead filing. Without it you pay the full rate for another year.
I can help you compare the tax side of two homes before you choose between them.
Common questions
Do people over 65 pay property taxes in Georgia?+
Yes, unless exemptions remove the tax. The statewide age 65 exemption is $4,000 of assessed value from county taxes, for household income of $10,000 or less, not counting Social Security and retirement income up to $96,432 in 2025. Many counties go further; Cobb exempts owners 62 and over from all school taxes.
How much is property tax on a $300,000 house?+
At Georgia's 0.79% average effective rate, about $2,370 a year, but that is an average of what owners pay, not a bill. With Cobb's 2026 rates, a $300,000 home pays $3,615.60 in unincorporated Cobb or $4,689.60 inside Acworth city limits before exemptions, and $3,344.00 or $4,418.00 with the basic homestead exemption.
Why is property tax so high in Georgia?+
By national standards it is not: Georgia's 0.79% effective rate in 2024 ranked 25th of 50 states in the Tax Foundation's 2026 report. Bills mostly rise because reassessments raise home values while millage rates stay the same, and school taxes, the largest share of most bills, move the total the most.
What is the property tax rate in Georgia?+
There is no single rate. Each county, school district and city sets its own millage, applied to 40% of market value. The average effective rate statewide was 0.79% of home value in 2024. In Cobb County, 2026 rates total 30.13 mills in unincorporated areas and 39.08 mills inside Acworth city limits.
Does Georgia have a state property tax?+
Not in practice. The state levy is 0.000 mills in every county on the Georgia Department of Revenue's 2025 millage report, so your bill is made up of county, school district and, where applicable, city taxes. The state still sets the rules, including the 40% assessment ratio and the statewide homestead exemptions.
When are property taxes due in Georgia?+
The state default is December 20, with 60 days from billing to pay, but counties may choose December 1, November 15 or installment billing. Cobb County bills are due October 15, and cities that bill separately, such as Acworth, set their own due date. Check your county tax commissioner for the current year.
Sources
- Georgia Department of Revenue: Property Tax - Real and Personal Property FAQ
- Georgia Department of Revenue: County Property Tax Facts - Cobb
- Georgia Department of Revenue: 2025 Georgia County Ad Valorem Tax Digest Millage Rates
- Cobb County Tax Commissioner: 2026 Millage Rates of Cobb County Bills
- Cobb County Tax Commissioner: Property Taxes Overview
- Cobb County Tax Commissioner: Understanding Your Tax Bill 2025
- Cobb County Board of Tax Assessors: FAQs
- City of Acworth: Important Additional Information Notice to Acworth Taxpayers (2026)
- Cobb County: 2026 Notice of Property Tax Increase
- Tax Foundation: Property Taxes by State and County, 2026
- Georgia Department of Revenue: Property Tax Homestead Exemptions
- ACCG: HB 581 (2024) Frequently Asked Questions Document
- Tax Foundation: Localities Opt Out of Georgia's New Homestead Tax Exemption (April 2025)
- WABE: Georgia Gov. Kemp signs bill allowing local bodies to rescind opting out of statewide homestead tax exemption (April 2, 2025)
- WABE: Georgia governor signs income, property tax reduction laws (May 11, 2026)
- Ownwell: What Georgia's HOME Act (Senate Bill 33) Means for Your Property Taxes (June 2026)
- Georgia Department of Revenue: 2026 Property Tax Relief Grant
- City of Acworth: Finance and Property Tax FAQ
- Zillow Research: Zillow Home Value Index (Acworth, August 2026)
Lawrence Jackson
I am a Realtor® with Atlanta Communities and part of Team Jackson Sells Atlanta. I specialize in Acworth, Kennesaw, Marietta and Woodstock and serve all of Cobb County and metro Atlanta. You work directly with me at every step, from your first question to the closing table.
Realtor®, Atlanta Communities. General information, not legal, tax or lending advice.
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