Same price, different county, different bill. Sometimes by a thousand bucks a year. Here’s how Georgia property tax actually works — and what the East Metro counties really charge.
Every rate on this page comes straight from the Georgia Department of Revenue’s 2025 County Ad Valorem Tax Digest. No guesses, no rounding games. Start with the East Metro grid, then search every county in the state below.
How Georgia property tax math works
Forget the jargon. It’s three steps, and once you get it you’ll never get blindsided by an escrow shortage again.
Fair market value
The county tax assessor sets what your home is worth as of January 1. You get an assessment notice — and you can appeal it.
Assessed value = 40%
Georgia taxes 40% of fair market value (O.C.G.A. § 48-5-7). A $350,000 home is assessed at $140,000.
Apply the mills
Each levy (county, schools, city, special districts) charges its millage on the assessed value: $1 per mill per $1,000.
A $350,000 home in unincorporated Walton County
| Step | Number |
|---|---|
| Fair market value | $350,000 |
| Assessed value (40%) | $140,000 |
| Walton County M&O 12.278 + Walton schools 15.965 + county fire district 2.365 | 30.608 mills |
| Estimated annual tax, before exemptions ($140,000 × 30.608 ÷ 1,000) | $4,285 |
| Monthly escrow equivalent | $357/mo |
Homestead exemptions lower this number — how much depends on the county, the city, your age and veteran status. Treat this as the ceiling, not the bill. Full Walton County breakdown →
East Metro Atlanta property tax rates (2025)
This is our backyard — the I-20 / GA-316 / US-78 corridor from Gwinnett out to Athens. The base below is the county levy plus the county school levy (bonds included) for an unincorporated parcel, exactly as reported in the GA DOR 2025 digest. The right-hand column tells you what else can land on your bill depending on where your driveway sits.
| County | County | School | Base mills | Base tax on $350,000 | What else can hit your bill |
|---|---|---|---|---|---|
| Walton Deep dive | 12.278 | 15.965 | 28.243 | $3,954 | Fire district 2.365 on unincorporated land (and Jersey, Walnut Grove, Good Hope, Between) → 30.608 typical unincorporated. City levies: Loganville 9.780, Monroe 6.934, Social Circle 7.756, Walnut Grove 4.100. |
| Gwinnett Deep dive | 6.950 | 20.150 | 27.100 | $3,794 | Countywide recreation 1.000 + economic development 0.300. Unincorporated adds fire/EMS 3.200, police 2.900, code enforcement 0.360 → about 34.860 typical unincorporated. School figure includes 1.450 bond. |
| Newton Deep dive | 8.567 | 15.500 | 24.067 | $3,369 | County fire district 0.892 where it applies → about 24.959 typical unincorporated. Covington 6.406, Oxford 5.444, Porterdale 13.899, Mansfield 2.105, Newborn 0.694. Social Circle City Schools 16.890 replaces the county school levy inside that district. |
| Barrow Deep dive | 4.232 | 15.193 | 19.425 | $2,720 | Countywide development authority 0.259; county fire district 2.940 where it applies → about 22.624 typical unincorporated. Incorporated county rate is 5.812. Winder 4.963, Statham 6.650, Auburn 4.931. |
| Jackson Deep dive | 5.371 | 17.924 | 23.295 | $3,261 | School figure includes 2.600 bond. Fire districts run 0.700–3.390 depending on district. Commerce and Jefferson have their own school systems (13.933 + 2.000 bond and 14.134 + 2.275 bond). |
| Oconee Deep dive | 4.184 | 13.962 | 18.146 | $2,540 | Watkinsville 2.756, Bogart 1.940, North High Shoals 2.000, Bishop 1.119. No separate county fire district listed in the digest. Incorporated county rate is 5.154. |
| Rockdale Deep dive | 18.282 | 20.000 | 38.282 | $5,359 | Conyers adds 13.500 + 1.100 bond inside city limits. Highest base in the East Metro core. |
| Clarke Deep dive Athens-Clarke | 12.250 | 18.800 | 31.050 | $4,347 | Unified government (one county/city levy). Downtown development authority 1.000 in that district; Bogart 2.030 and Winterville 2.900 add on inside those towns. |
| Henry Deep dive | 7.042 | 21.800 | 28.842 | $4,038 | Countywide water bond 2.000; school includes 2.000 bond. Special service districts (fire 2.949, police 4.707, recreation 0.742, unincorporated 0.293) apply depending on location → full uninc stack about 39.533. |
| Morgan Deep dive | 9.466 | 12.945 | 22.411 | $3,138 | Madison 5.279, Rutledge 2.983, Buckhead 3.080, Bostwick 0.910. Low-ish base for the Lake Oconee / I-20 corridor. |
Base tax = $350,000 × 40% × base mills ÷ 1,000, before exemptions and before city or special-district levies. All mills: GA DOR 2025 County Ad Valorem Tax Digest. “Typical unincorporated” totals for Walton and Gwinnett add the district levies those counties apply to unincorporated parcels. Deep dives live for all 10 East Metro hub counties: Walton, Gwinnett, Newton, Barrow, Jackson, Oconee, Rockdale, Athens-Clarke, Henry and Morgan.
Why two houses at the same price get different tax bills
City limits
Inside a city you usually add a city levy — but the city may cover fire or police that unincorporated folks pay a district levy for. In Walton, unincorporated runs about 30.6 mills; inside Loganville city limits it’s about 38.0. Know the line before you write the offer.
Special districts
Fire, police, recreation, code enforcement, development authorities, CIDs. Gwinnett’s unincorporated parcels carry fire/EMS, police and code enforcement levies that push the total to roughly 34.9 mills.
School systems
Some towns run their own schools — Social Circle, Commerce, Jefferson, Buford, Gainesville, Decatur and more. Inside those districts, the city school levy replaces the county school levy.
Exemptions & freezes
Homestead, senior, disabled veteran, and local freezes or caps. A long-time owner’s bill can be thousands below what you’ll pay. The seller’s bill is not your bill.
Homestead exemptions: the part that actually lowers your bill
Rates get the headlines. Exemptions save the money. Here’s the straight version:
- Statewide homestead: Georgia’s standard homestead exemption takes $2,000 off assessed value for county and school taxes (O.C.G.A. § 48-5-44). Plenty of East Metro counties stack bigger local exemptions on top.
- Floating homestead (HB 581): Starting in 2025, a statewide exemption caps yearly growth in a homestead’s assessed value at inflation — unless the county, city or school district opted out by March 1, 2025. A lot of local governments did opt out, often because they already had a local freeze. Check your jurisdictions.
- Seniors, disabled veterans, surviving spouses: Big savings are available here, but the rules and dollar amounts change by county and by school district. Ask your county assessor what applies to you.
- The deadline is April 1. Own and occupy by January 1, file by April 1, and it renews automatically while you stay.
Georgia property tax rates: every county in the 2025 digest
Not in the East Metro? Here’s the base (county + school, bonds included, unincorporated) for 158 Georgia counties straight from the DOR 2025 digest. “Countywide add-ons” are extra levies the digest labels county-wide (hospital, library, development authority, EMS and similar). City and special-district levies are not included — they vary parcel by parcel.
| County | County | School | Base mills | Countywide add-ons | Base tax on $350,000 |
|---|---|---|---|---|---|
| Appling | 10.943 | 11.273 | 22.216 | — | $3,110 |
| Atkinson | 13.370 | 13.370 | 26.740 | — | $3,744 |
| Bacon | 11.326 | 12.500 | 23.826 | — | $3,336 |
| Baker | 14.005 | 13.665 | 27.670 | — | $3,874 |
| Baldwin | 9.760 | 12.070 | 21.830 | — | $3,056 |
| Banks | 5.527 | 13.566 | 19.093 | — | $2,673 |
| Barrow | 4.232 | 15.193 | 19.425 | +0.259 | $2,720 |
| Bartow | 6.870 | 17.180 | 24.050 | — | $3,367 |
| Ben Hill | 14.290 | 15.089 | 29.379 | — | $4,113 |
| Berrien | 3.620 | 14.804 | 18.424 | — | $2,579 |
| Bibb * | 9.575 | 14.674 | 24.249 | — | $3,395 |
| Bleckley | 12.597 | 14.040 | 26.637 | — | $3,729 |
| Brantley | 11.687 | 15.738 | 27.425 | — | $3,839 |
| Brooks | 14.079 | 12.862 | 26.941 | +0.300 | $3,772 |
| Bryan | 5.770 | 16.163 | 21.933 | — | $3,071 |
| Bulloch | 11.350 | 10.400 | 21.750 | — | $3,045 |
| Burke | 3.487 | 10.500 | 13.987 | — | $1,958 |
| Butts | 10.459 | 11.486 | 21.945 | +1.000 | $3,072 |
| Calhoun | 15.275 | 18.919 | 34.194 | — | $4,787 |
| Camden | 11.929 | 15.000 | 26.929 | — | $3,770 |
| Candler | 13.294 | 13.987 | 27.281 | +1.000 | $3,819 |
| Carroll | 6.292 | 16.077 | 22.369 | — | $3,132 |
| Catoosa | 4.641 | 14.346 | 18.987 | — | $2,658 |
| Charlton | 12.311 | 13.076 | 25.387 | — | $3,554 |
| Chatham | 10.518 | 17.331 | 27.849 | — | $3,899 |
| Chattahoochee | 9.504 | 16.468 | 25.972 | — | $3,636 |
| Chattooga | 7.595 | 10.049 | 17.644 | — | $2,470 |
| Cherokee | 5.413 | 17.950 | 23.363 | +0.260 | $3,271 |
| Clarke * | 12.250 | 18.800 | 31.050 | — | $4,347 |
| Clay | 20.792 | 14.740 | 35.532 | — | $4,974 |
| Clayton | 14.552 | 19.600 | 34.152 | — | $4,781 |
| Clinch | 9.891 | 14.700 | 24.591 | +4.077 | $3,443 |
| Cobb | 8.460 | 18.700 | 27.160 | — | $3,802 |
| Coffee | 7.465 | 14.493 | 21.958 | — | $3,074 |
| Colquitt | 9.197 | 7.777 | 16.974 | +1.701 | $2,376 |
| Columbia | 4.814 | 16.234 | 21.048 | — | $2,947 |
| Cook | 11.038 | 13.820 | 24.858 | — | $3,480 |
| Coweta | 4.817 | 15.000 | 19.817 | — | $2,774 |
| Crawford | 14.028 | 16.250 | 30.278 | — | $4,239 |
| Crisp | 10.770 | 13.218 | 23.988 | — | $3,358 |
| Dade | 7.500 | 13.530 | 21.030 | — | $2,944 |
| Dawson | 5.463 | 10.800 | 16.263 | — | $2,277 |
| DeKalb | 11.638 | 22.780 | 34.418 | — | $4,819 |
| Decatur | 8.574 | 14.115 | 22.689 | +4.820 | $3,176 |
| Dodge | 10.755 | 14.000 | 24.755 | — | $3,466 |
| Dooly | 17.450 | 16.404 | 33.854 | — | $4,740 |
| Dougherty | 22.069 | 17.925 | 39.994 | — | $5,599 |
| Douglas | 12.063 | 19.350 | 31.413 | — | $4,398 |
| Early | 13.490 | 15.945 | 29.435 | — | $4,121 |
| Echols | 17.985 | 19.632 | 37.617 | — | $5,266 |
| Effingham | 5.596 | 18.450 | 24.046 | +3.480 | $3,366 |
| Elbert | 9.928 | 13.481 | 23.409 | — | $3,277 |
| Emanuel | 11.373 | 11.735 | 23.108 | +0.850 | $3,235 |
| Evans | 8.606 | 11.919 | 20.525 | +1.252 | $2,874 |
| Fannin | 2.440 | 6.633 | 9.073 | — | $1,270 |
| Fayette | 3.763 | 19.600 | 23.363 | +0.210 | $3,271 |
| Floyd | 9.500 | 16.835 | 26.335 | — | $3,687 |
| Forsyth | 5.091 | 16.626 | 21.717 | — | $3,040 |
| Franklin | 8.364 | 14.000 | 22.364 | — | $3,131 |
| Fulton | 9.039 | 17.080 | 26.119 | — | $3,657 |
| Gilmer | 6.329 | 9.121 | 15.450 | — | $2,163 |
| Glascock | 11.769 | 14.538 | 26.307 | — | $3,683 |
| Glynn | 3.864 | 14.900 | 18.764 | +0.860 | $2,627 |
| Gordon | 9.042 | 15.650 | 24.692 | — | $3,457 |
| Grady | 12.640 | 11.800 | 24.440 | — | $3,422 |
| Greene | 2.608 | 9.847 | 12.455 | +0.275 | $1,744 |
| Gwinnett | 6.950 | 20.150 | 27.100 | +1.000 | $3,794 |
| Habersham | 11.272 | 9.122 | 20.394 | +2.404 | $2,855 |
| Hall | 3.227 | 15.990 | 19.217 | +0.571 | $2,690 |
| Hancock | 22.556 | 14.087 | 36.643 | — | $5,130 |
| Haralson | 6.869 | 10.494 | 17.363 | — | $2,431 |
| Harris | 9.130 | 19.500 | 28.630 | — | $4,008 |
| Hart | 3.974 | 9.310 | 13.284 | +0.500 | $1,860 |
| Heard | 6.467 | 13.000 | 19.467 | — | $2,725 |
| Henry | 7.042 | 21.800 | 28.842 | +2.000 | $4,038 |
| Houston | 8.450 | 11.719 | 20.169 | — | $2,824 |
| Irwin | 13.390 | 13.682 | 27.072 | — | $3,790 |
| Jackson | 5.371 | 17.924 | 23.295 | — | $3,261 |
| Jasper | 9.718 | 12.883 | 22.601 | — | $3,164 |
| Jeff Davis | 12.175 | 13.500 | 25.675 | — | $3,594 |
| Jefferson | 12.000 | 13.937 | 25.937 | — | $3,631 |
| Jenkins | 10.906 | 12.906 | 23.812 | — | $3,334 |
| Johnson | 12.574 | 11.250 | 23.824 | — | $3,335 |
| Jones | 12.963 | 16.154 | 29.117 | — | $4,076 |
| Lamar | 10.052 | 14.199 | 24.251 | — | $3,395 |
| Lanier | 11.765 | 15.324 | 27.089 | — | $3,792 |
| Laurens | 5.498 | 14.000 | 19.498 | — | $2,730 |
| Lee | 12.317 | 16.540 | 28.857 | — | $4,040 |
| Liberty | 20.900 | 14.114 | 35.014 | +5.789 | $4,902 |
| Lincoln | 7.885 | 15.815 | 23.700 | +0.676 | $3,318 |
| Long | 18.707 | 15.689 | 34.396 | — | $4,815 |
| Lowndes | 5.051 | 13.405 | 18.456 | +2.350 | $2,584 |
| Lumpkin | 7.939 | 13.716 | 21.655 | — | $3,032 |
| Macon | 10.673 | 17.013 | 27.686 | — | $3,876 |
| Madison | 9.158 | 15.250 | 24.408 | +1.000 | $3,417 |
| Marion | 5.831 | 13.146 | 18.977 | — | $2,657 |
| McDuffie | 7.809 | 15.161 | 22.970 | — | $3,216 |
| McIntosh | 11.500 | 16.200 | 27.700 | +1.650 | $3,878 |
| Meriwether | 12.390 | 16.816 | 29.206 | — | $4,089 |
| Miller | 14.760 | 16.546 | 31.306 | +1.840 | $4,383 |
| Mitchell | 17.964 | 15.108 | 33.072 | — | $4,630 |
| Monroe | 11.976 | 16.171 | 28.147 | — | $3,941 |
| Montgomery | 14.853 | 14.746 | 29.599 | — | $4,144 |
| Morgan | 9.466 | 12.945 | 22.411 | — | $3,138 |
| Murray | 8.005 | 15.448 | 23.453 | — | $3,283 |
| Newton | 8.567 | 15.500 | 24.067 | — | $3,369 |
| Oconee | 4.184 | 13.962 | 18.146 | — | $2,540 |
| Oglethorpe | 5.249 | 17.268 | 22.517 | — | $3,152 |
| Paulding | 5.100 | 17.675 | 22.775 | — | $3,188 |
| Peach | 11.041 | 14.058 | 25.099 | — | $3,514 |
| Pickens | 6.772 | 11.340 | 18.112 | — | $2,536 |
| Pierce | 10.397 | 13.951 | 24.348 | — | $3,409 |
| Pike | 8.944 | 14.169 | 23.113 | — | $3,236 |
| Polk | 7.500 | 15.000 | 22.500 | — | $3,150 |
| Pulaski | 10.128 | 10.700 | 20.828 | — | $2,916 |
| Putnam | 6.001 | 11.983 | 17.984 | — | $2,518 |
| Quitman | 18.747 | 15.774 | 34.521 | — | $4,833 |
| Rabun | 7.030 | 7.013 | 14.043 | — | $1,966 |
| Randolph | 21.404 | 17.131 | 38.535 | — | $5,395 |
| Richmond | 6.277 | 18.740 | 25.017 | +0.501 | $3,502 |
| Rockdale | 18.282 | 20.000 | 38.282 | — | $5,359 |
| Schley | 13.094 | 13.379 | 26.473 | — | $3,706 |
| Screven | 10.269 | 12.533 | 22.802 | +1.000 | $3,192 |
| Seminole | 17.509 | 14.688 | 32.197 | +0.733 | $4,508 |
| Spalding | 15.256 | 16.393 | 31.649 | — | $4,431 |
| Stephens | 10.380 | 13.500 | 23.880 | +3.570 | $3,343 |
| Stewart | 11.599 | 15.213 | 26.812 | — | $3,754 |
| Sumter | 13.090 | 17.974 | 31.064 | — | $4,349 |
| Talbot | 16.605 | 12.687 | 29.292 | — | $4,101 |
| Taliaferro | 16.080 | 15.838 | 31.918 | — | $4,469 |
| Tattnall | 13.889 | 14.000 | 27.889 | — | $3,904 |
| Taylor | 7.090 | 13.910 | 21.000 | — | $2,940 |
| Telfair | 15.350 | 14.000 | 29.350 | — | $4,109 |
| Terrell | 13.485 | 17.463 | 30.948 | — | $4,333 |
| Thomas | 4.630 | 12.391 | 17.021 | +1.239 | $2,383 |
| Tift | 8.427 | 12.275 | 20.702 | — | $2,898 |
| Toombs | 7.190 | 13.990 | 21.180 | +1.000 | $2,965 |
| Towns | 3.805 | 5.211 | 9.016 | — | $1,262 |
| Treutlen | 13.941 | 13.987 | 27.928 | — | $3,910 |
| Troup | 9.923 | 17.350 | 27.273 | — | $3,818 |
| Turner | 11.000 | 13.862 | 24.862 | — | $3,481 |
| Twiggs | 19.390 | 17.920 | 37.310 | — | $5,223 |
| Union | 3.952 | 6.853 | 10.805 | — | $1,513 |
| Upson | 9.460 | 13.130 | 22.590 | +2.260 | $3,163 |
| Walker | 5.151 | 14.418 | 19.569 | — | $2,740 |
| Walton | 12.278 | 15.965 | 28.243 | — | $3,954 |
| Ware | 11.502 | 13.730 | 25.232 | — | $3,532 |
| Warren | 13.000 | 17.077 | 30.077 | — | $4,211 |
| Washington | 7.375 | 13.398 | 20.773 | +3.050 | $2,908 |
| Wayne | 13.453 | 14.088 | 27.541 | — | $3,856 |
| Webster | 8.979 | 16.266 | 25.245 | — | $3,534 |
| Wheeler | 13.754 | 14.844 | 28.598 | — | $4,004 |
| White | 8.842 | 11.725 | 20.567 | — | $2,879 |
| Whitfield | 4.600 | 14.375 | 18.975 | — | $2,656 |
| Wilcox | 15.300 | 13.445 | 28.745 | — | $4,024 |
| Wilkes | 11.111 | 17.150 | 28.261 | — | $3,957 |
| Wilkinson | 13.868 | 18.500 | 32.368 | — | $4,532 |
| Worth | 9.847 | 11.015 | 20.862 | +0.415 | $2,921 |
* Consolidated government (Athens-Clarke, Macon-Bibb): a single county/city levy is used. Columbus-Muscogee is left out because its digest splits the county levy into urban/rural service districts; check the DOR digest directly. Base tax is before exemptions and before city or special-district levies.
Georgia property tax FAQ
How is property tax calculated in Georgia?
Three moves. The county assessor sets fair market value. Georgia law (O.C.G.A. § 48-5-7) assesses residential property at 40% of that value. Then every levy on your parcel — county, school, city, special districts — applies its millage to the assessed value at $1 per mill per $1,000. Formula: tax = (fair market value × 40%) × total mills ÷ 1,000, minus whatever your exemptions knock off.
What is a mill?
One mill is $1 of tax for every $1,000 of assessed value. On a $350,000 home (assessed at $140,000), every mill costs about $140 a year before exemptions. That’s why a 3-mill difference between two towns is real money — roughly $420 a year on that house.
Which Georgia county has the lowest property tax rate?
On the county-plus-school base in the GA DOR 2025 digest, the lowest are mountain counties: Towns (9.016), Fannin (9.073) and Union (10.805). The highest base is Dougherty (39.994). In the East Metro core, Oconee (18.146) and Barrow (19.425) sit low; Rockdale (38.282) sits high. Remember the rate is only half the story — home values and exemptions drive the actual bill.
Does Georgia have a state property tax?
Not anymore on your home. The State levy shows 0.000 mills for every county in the 2025 DOR digest. Everything on your bill is local: county, schools, cities and special districts.
When is the homestead exemption deadline in Georgia?
April 1. You must own and live in the home as of January 1 of the tax year, and you file once with your county (tax assessor or tax commissioner, depending on the county). Close in the fall, file by April 1 of the next year. Miss it and you wait another year. Once approved it carries forward as long as you own and occupy the home.
Why will my tax bill be different from the seller’s?
Because the seller’s bill reflects their exemptions — senior, veteran, frozen or capped values — and those don’t transfer to you. Many East Metro counties freeze or cap assessed value for long-time owners, so a 15-year owner’s bill can be way under what a new buyer pays. Budget off the current market value and today’s millage, not the seller’s last bill.
Chris Davis
Buying or selling anywhere from Gwinnett to Athens? I’ll run the real tax math on any address before you commit — city limits, districts, exemptions, the whole thing. Straight answers, no fluff.
Sources & method. Millage rates: Georgia Department of Revenue, Local Government Services, 2025 Georgia County Ad Valorem Tax Digest Millage Rates (report PTS-R006-OD, dated March 31, 2026; index at dor.georgia.gov). “Base” = COUNTY UNINCORPORATED (M&O + bond) + SCHOOL (M&O + bond) as listed in the digest. Walton fire district coverage: Walton County Board of Commissioners 2025 millage resolution (adopted Aug. 5, 2025). Gwinnett unincorporated district levies (fire/EMS, police, code enforcement, recreation, economic development) are the digest’s Gwinnett line items. 40% assessment: O.C.G.A. § 48-5-7. Estimates are illustrations before exemptions, not a tax bill — confirm any parcel with the county tax commissioner. Rates for the 2026 tax year are being set now and may differ.