Understanding property tax laws is essential for all property owners in Fulton County, Georgia, especially as these laws and policies evolve due to legislative actions, local ordinances, and administrative updates.
Here’s what you need to know about how these laws can change, where to track updates, and one notable change recently enacted in 2024.
State Legislation
The Georgia General Assembly frequently enacts property tax-related laws. These can affect how assessments are calculated, the appeal process, and what exemptions are available.
Local Ordinances
The Fulton County Board of Commissioners may adopt ordinances that affect property taxes, such as millage rate adjustments or implementation of county-level exemptions.
Judicial Decisions
Georgia courts may interpret property tax laws in ways that reshape how they're applied. These interpretations may result in procedural or substantive changes.
Administrative Guidelines
The Georgia Department of Revenue (DOR) and Fulton County Board of Assessors (BOA) can issue rules, guidance, or internal procedures that affect how laws are enforced or interpreted locally.
Homestead Exemptions
Rules about who qualifies for exemptions and how much they save can change.
Floating Exemptions
Some exemptions, like the floating homestead exemption, are tied to inflation or home value increases and may change annually.
Special Assessment Programs
Programs like the Conservation Use Value Assessment (CUVA) or Forest Land Protection Act (FLPA) may be revised.
Assessment Procedures
Methods used to determine Fair Market Value (FMV) could shift, particularly with technology updates or policy changes.
Appeal Deadlines or Processes
Lawmakers may streamline or alter the appeal process for property owners.
Millage Rates
While not technically a "law," millage rates—set by the county, cities, and school boards—directly affect your tax bill each year.
Tax Relief Programs
Additional programs may be introduced to assist seniors, veterans, low-income homeowners, or others.
In 2024, Fulton County implemented a new Floating Homestead Exemption under House Bill 581.
The exemption automatically adjusts based on inflation and property value increases.
The Fulton County Board of Assessors now determines which available homestead exemption provides the greatest benefit to the homeowner and applies it automatically—you don’t need to choose or reapply.
This is designed to help homeowners keep pace with rising property values and avoid large tax increases.
📄 Read the official announcement
To stay up to date, use these trusted sources:
Website: https://fultonassessor.org
Check for:
News/Updates
Annual Assessment Notices
Legislative summaries
FAQs
Website: https://www.fultoncountyga.gov
Review the Board of Commissioners’ meeting minutes and ordinances.
Website: https://dor.georgia.gov
Find:
Property tax laws and regulations
Homestead exemption forms
Appeal forms and guidelines
Track bills: https://www.legis.ga.gov
Filter by keyword like “property tax,” “homestead,” or “assessment.”
Outlets such as the Atlanta Journal-Constitution regularly report on tax law changes and county meetings.
Property tax laws and policies can shift from year to year. Understanding these changes—and how they impact your home’s assessment—empowers you to manage your tax bill, apply for exemptions, and file successful appeals when necessary.
Use these links and organizations to learn more or get help with property tax issues:
Fulton County Board of Assessors
https://fultonassessor.org
Property searches, appeal info, exemption guidance
Fulton County Tax Commissioner
https://www.fultoncountytaxes.org
Tax billing and payment portal
Georgia Department of Revenue – Property Tax Division
https://dor.georgia.gov/property-tax
PT-311A Property Tax Appeal Form
https://dor.georgia.gov/documents/property-tax-appeal-form-pt311a
Georgia Legal Aid
https://www.georgialegalaid.org
Atlanta Bar Association (Lawyer Referrals)
https://www.atlantabar.org
Institute for Professionals in Taxation
https://www.ipt.org
Real Estate Agents & Appraisers
For comparable sales and appraisal reports
Neighborhood Associations
For trends and homeowner collaboration