The reassessment of property values in Fulton County plays a critical role in determining property owners’ annual tax obligations. Under Georgia law, the Fulton County Board of Assessors is required to determine the fair market value of all taxable properties annually as of January 1 of each tax year. These values are then assessed at 40% of their fair market value for taxation purposes. The reassessment process is designed to reflect changes in the real estate market and ensure that property taxes are distributed equitably across the county.




