the Assessors Office
Chattooga County, Georgia
  "The intent and purpose of the tax laws of this state are to have all property and subjects of taxation returned at the value which would be realized from the cash sale, but not the forced sale, of the property and subjects as such property and subjects are usually sold except as otherwise provided in this chapter."
O.C.G.A 48-5-1
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     The function of the Assessors Office is the valuation of property. According to the mandate placed upon us by the Georgia Legislature, we are to value   "...all property and subjects of taxation ... at the value which would be realized from the cash sale, but not the forced sale, of the property and subjects as such property and subjects are usually sold ...".

     "As such property and subjects are usually sold."  That is the key statement for the appraisal of property for tax purposes in the state of Georgia; to value all taxable property at the value such property buys or sells for. The term used most commonly to describe this value is "Fair Market Value".

     An "Assessment ", on the other hand, is that portion of a property's Fair Market Value (FMV) that is taxable. In the State of Georgia, for most classes of property, that portion is 40%. In other words, even before the consideration of any special exemptions or covenants, 60% of your property value is exempt from taxation.

    The rest of this site is designed to present as much data as possible concerning the Assessment and Taxation of property has it applies to Chattooga County. The menu down the left-hand side of the screen breaks this function down to its major categories.

    For those of you already knowledgeable with this Office and its function, I apologize: I have designed this site more for those who are dealing with property taxes and assessments for the first time --- so I do a lot of explaining along the way.