Taxpayer FAQ's

What is the meaning of ad valorem property taxes?   Top
Ad Valorem is Latin for "according to value," and is thought to be a fair basis for collecting taxes because the tax is proportional to your ability to pay and the benefits you gain from the services the county provides. It is a local tax that reflects local budget priorities.

Who determines the value of my property for tax purposes?   Top
The Whitfield County Assessors’ Office determines your property value. This responsibility is managed by the Chief Appraiser, under the supervision of the Board of Tax Assessors

What steps do the Tax Assessors use when they appraise my property?   Top
We use three approaches in appraising your property with information derived from local sources:

The sales comparison — based on sales prices of local like and comparable properties

The cost approach — based on the local estimated costs of replacement or reproduction of structures, less accumulated depreciation, plus land value

The income capitalization process — based on how investors put prices on local investment properties

What is an assessment notice and why did I receive one?   Top
An assessment notice is a document sent to inform you of the value placed on your property for property tax reasons. The value indicated on the notice is an estimate of fair market value. An assessment notice will be sent to you any time a value change occurs.

What is the difference between sales price and market value?   Top
"Market value" is what a knowledgeable buyer would pay a willing seller in a normal market. "Sales price" is a historical fact from a particular transaction which may or may not reflect the conditions of a normal market.

What would cause my property to increase without making any improvements?   Top
Most properties that were selected for valuation updates were last updated in 2003. Some, however, may have been updated more recently. With rapid changes in some areas, some properties require more frequent updates. Property valuation update decisions are based on the sale/market activity in your area.

What are some other reasons for a property appraisal increase?   Top
There are two primary categories that may explain why your property appraisal increased.

1). Improvement or New Construction: if you have built a house, commercial building, storage building, in-ground pool etc. you will receive an assessment notice showing the increased value due to the improvement

2). Value Update: The Board of Assessors is required by law to value property at “fair market value”. Additionally, the county may have to pay additional taxes or penalties to the state if property valuations fall below fair market value. Therefore, in order to keep property valuations within fair market value, property appraisals may be adjusted regularly.

I agree with my property valuation, why did values increase so much in one year?   Top
Although the assessment notice indicates a single change from last year to this year, the change generally occurred over a period time.

Who sets the millage rates?   Top
Millage rates are set by the Local Governing Bodies, Authorities and Public School Boards.

What is the assessment percentage in Georgia and who sets it?   Top
The assessment percentage is 40% of market value, and is set according to the laws of Georgia. In Whitfield County the assessment percentage is 40%, however, in the city of Dalton the assessment percentage is 100% of market value.

How is the amout of my property tax determined?   Top
Below is the formula for calculating a tax bill:

Fair Market Value of Property * Rate of Assessment = Assessed Value (40% County and 100% City)
Assessed Value - Applicable Exemptions = Net Taxable Value (Note that there are varying amounts for the exemptions depending on the levying authority and the exemption)
Net Taxable Value * Milleage Rate for each levying authority (the rate is per $1,000 of value, example: the multiplier for 21 mills is .021) = Total Tax Bill

If my property value and assessment remain the same, can my tax bill change?   Top
Yes. If your property value does not change you can see a change in your tax bill due to a change in the mill rate. If the mill rate is decreased you can actually see a reduction in the amount of property tax you owe from the previous year.

How can I have a tax increase with no mill rate change?   Top
A change in your assessed value or the loss of an exemption could produce a tax increase for you.

When will I receive a property tax bill?   Top
Property tax bills are typically mailed in October. If you have not received a tax bill by the end of October, please contact our office at (706)275-7410.

How can I qualify for a Homestead Exemption?   Top
To qualify you must own and occupy the property as your legal residence as of January 1 of the current tax year. You must apply between January 1 and June 1 to receive the exemption. For additional information on eligibility or the proper method of applying for an exemption, you may call the Tax Commissioners’ Office at (706)275-7510.

Are there any other exemptions available?   Top
Yes. There are several special exemptions which are available. For more exemption information please reference the exemptions page on this website.

If I did not own my home for the full year, can my taxes be prorated?   Top
No. Taxes are calculated for the entire year. If a contractual agreement was made at your closing to designate another party responsible or partly responsible for the payment of taxes, we suggest you contact your closing attorney.

Can the interest and penalty be waived since I did not receive a tax bill?   Top
No. Failure to receive a tax bill does not relieve you of the responsibility to make payment by the due date. If you did not receive a tax bill, please contact our office through this website, by telephone, or by visiting one of our locations to request a bill.

I disagree with my appraised value. Are there any avenues for appeal?   Top
Yes, provided you have appeal rights for any given year. The grounds for appeal are:

Value
Taxability
Equalization
Denial of homestead exemption

The avenues available to you for appeal are:
The Board of Tax Assessors

The Board of Equalization or Arbitration
Superior Court

How can I appeal my property value?   Top
If you feel your property value is not reflective of the fair market value, you should file a Property Tax Return requesting a change in assessment between January 1 and April 1 with the Tax Assessor's Office. For additional information on filing a return, please see the assessment and appeals link on the Tax Assessor home page or contact the Tax Assessor's at (706)275-7410.

What are my responsibilities, obligations, and procedures for an appeal?   Top
Appeals may be started in response to assessment change notices generated by the Property Appraisal and Assessment Administration office. You can file a return between January 1 and April 1 declaring your opinion of value, or the appraisers may reappraise your property. Either of these actions will result in an Assessment Change Notice. Once you receive a change notice, you must respond before the deadline included in the notice

Do I have to pay my property taxes before the appeal is settled?   Top
Yes. If your property is under appeal, you will receive a Temporary Tax Bill with a value set at the higher of your return value or 85% of the value proposed by the Board of Tax Assessors. You are required to pay the bill by the due date in order to avoid interest and fees. A refund and/or an adjusted bill will be provided after the appeal is resolved.

If I appeal my valuation, will the resulting decision be used in future years?   Top
Under a recent State law, the Board of Tax Assessors cannot alter the result of the Board of Equalization or Court for two years, without an on-site inspection of the property.



	Frequently Asked Questions
	*What is the meaning of ad valorem property tax?* Who determines the value of my property for tax purposes? What steps do the Tax Assessors use when they appraise my property? What is an assessment notice and why did I receive one? What is the difference between sales price and market value? What would cause my property to increase without making any improvements? What are some other reasons for a property appraisal increase? I agree with my property valuation, why did values increase so much in one year? Who sets the millage rates? What is the assessment percentage in Georgia and who sets it? How is the amout of my property tax determined? If my property value and assessment remain the same, can my tax bill change? How can I have a tax increase with no mill rate change? When will I receive a property tax bill? How can I qualify for Homestead Exemption? Are there any other exemptions available? If I did not own my home for the full year, can my taxes be prorated? Can the interest and penalty be waived since I did not receive a tax bill? I disagree with my appraised value. Are there any avenues for appeal? How can I appeal my property value? What are my responsibilities, obligations, and procedures for an appeal? Do I have to pay my property taxes before the appeal is settled? If I appeal my valuation, will the resulting decision be used in future years?
	What is the meaning of ad valorem property taxes? Top Ad Valorem is Latin for "according to value," and is thought to be a fair basis for collecting taxes because the tax is proportional to your ability to pay and the benefits you gain from the services the county provides. It is a local tax that reflects local budget priorities. Who determines the value of my property for tax purposes? Top The Whitfield County Assessors’ Office determines your property value. This responsibility is managed by the Chief Appraiser, under the supervision of the Board of Tax Assessors What steps do the Tax Assessors use when they appraise my property? Top We use three approaches in appraising your property with information derived from local sources: The sales comparison — based on sales prices of local like and comparable properties The cost approach — based on the local estimated costs of replacement or reproduction of structures, less accumulated depreciation, plus land value The income capitalization process — based on how investors put prices on local investment properties What is an assessment notice and why did I receive one? Top An assessment notice is a document sent to inform you of the value placed on your property for property tax reasons. The value indicated on the notice is an estimate of fair market value. An assessment notice will be sent to you any time a value change occurs. What is the difference between sales price and market value? Top "Market value" is what a knowledgeable buyer would pay a willing seller in a normal market. "Sales price" is a historical fact from a particular transaction which may or may not reflect the conditions of a normal market. What would cause my property to increase without making any improvements? Top Most properties that were selected for valuation updates were last updated in 2003. Some, however, may have been updated more recently. With rapid changes in some areas, some properties require more frequent updates. Property valuation update decisions are based on the sale/market activity in your area. What are some other reasons for a property appraisal increase? Top There are two primary categories that may explain why your property appraisal increased. 1). Improvement or New Construction: if you have built a house, commercial building, storage building, in-ground pool etc. you will receive an assessment notice showing the increased value due to the improvement 2). Value Update: The Board of Assessors is required by law to value property at “fair market value”. Additionally, the county may have to pay additional taxes or penalties to the state if property valuations fall below fair market value. Therefore, in order to keep property valuations within fair market value, property appraisals may be adjusted regularly. I agree with my property valuation, why did values increase so much in one year? Top Although the assessment notice indicates a single change from last year to this year, the change generally occurred over a period time. Who sets the millage rates? Top Millage rates are set by the Local Governing Bodies, Authorities and Public School Boards. What is the assessment percentage in Georgia and who sets it? Top The assessment percentage is 40% of market value, and is set according to the laws of Georgia. In Whitfield County the assessment percentage is 40%, however, in the city of Dalton the assessment percentage is 100% of market value. How is the amout of my property tax determined? Top Below is the formula for calculating a tax bill: Fair Market Value of Property * Rate of Assessment = Assessed Value (40% County and 100% City) Assessed Value - Applicable Exemptions = Net Taxable Value (Note that there are varying amounts for the exemptions depending on the levying authority and the exemption) Net Taxable Value * Milleage Rate for each levying authority (the rate is per $1,000 of value, example: the multiplier for 21 mills is .021) = Total Tax Bill If my property value and assessment remain the same, can my tax bill change? Top Yes. If your property value does not change you can see a change in your tax bill due to a change in the mill rate. If the mill rate is decreased you can actually see a reduction in the amount of property tax you owe from the previous year. How can I have a tax increase with no mill rate change? Top A change in your assessed value or the loss of an exemption could produce a tax increase for you. When will I receive a property tax bill? Top Property tax bills are typically mailed in October. If you have not received a tax bill by the end of October, please contact our office at (706)275-7410. How can I qualify for a Homestead Exemption? Top To qualify you must own and occupy the property as your legal residence as of January 1 of the current tax year. You must apply between January 1 and June 1 to receive the exemption. For additional information on eligibility or the proper method of applying for an exemption, you may call the Tax Commissioners’ Office at (706)275-7510. Are there any other exemptions available? Top Yes. There are several special exemptions which are available. For more exemption information please reference the exemptions page on this website. If I did not own my home for the full year, can my taxes be prorated? Top No. Taxes are calculated for the entire year. If a contractual agreement was made at your closing to designate another party responsible or partly responsible for the payment of taxes, we suggest you contact your closing attorney. Can the interest and penalty be waived since I did not receive a tax bill? Top No. Failure to receive a tax bill does not relieve you of the responsibility to make payment by the due date. If you did not receive a tax bill, please contact our office through this website, by telephone, or by visiting one of our locations to request a bill. I disagree with my appraised value. Are there any avenues for appeal? Top Yes, provided you have appeal rights for any given year. The grounds for appeal are: Value Taxability Equalization Denial of homestead exemption The avenues available to you for appeal are: The Board of Tax Assessors The Board of Equalization or Arbitration Superior Court How can I appeal my property value? Top If you feel your property value is not reflective of the fair market value, you should file a Property Tax Return requesting a change in assessment between January 1 and April 1 with the Tax Assessor's Office. For additional information on filing a return, please see the assessment and appeals link on the Tax Assessor home page or contact the Tax Assessor's at (706)275-7410. What are my responsibilities, obligations, and procedures for an appeal? Top Appeals may be started in response to assessment change notices generated by the Property Appraisal and Assessment Administration office. You can file a return between January 1 and April 1 declaring your opinion of value, or the appraisers may reappraise your property. Either of these actions will result in an Assessment Change Notice. Once you receive a change notice, you must respond before the deadline included in the notice Do I have to pay my property taxes before the appeal is settled? Top Yes. If your property is under appeal, you will receive a Temporary Tax Bill with a value set at the higher of your return value or 85% of the value proposed by the Board of Tax Assessors. You are required to pay the bill by the due date in order to avoid interest and fees. A refund and/or an adjusted bill will be provided after the appeal is resolved. If I appeal my valuation, will the resulting decision be used in future years? Top Under a recent State law, the Board of Tax Assessors cannot alter the result of the Board of Equalization or Court for two years, without an on-site inspection of the property.