Rate Breakdown

Property taxes in Carroll County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Carroll County

Carroll County determines your property tax bill by first assessing the fair market value of the land and any improvements (such as a house, garage, or shed). The county’s appraisal district conducts these assessments once every year, typically using comparable sales, cost‑approach data, and income‑approach methods where appropriate. Once the assessed value is set, it is multiplied by the applicable millage rates – the amount of tax levied per $1,000 of assessed value. In Carroll County the combined millage rate for 2024 is approximately 47.78 mills (this figure includes the county, the City of Carrollton, the Carroll County School System, and any special districts). To calculate an estimated bill, use the formula:

Annual Property Tax = (Assessed Value ÷ 1,000) × Combined Millage Rate

For example, a home assessed at $150,000 would incur an estimated tax of ($150,000 ÷ 1,000) × 47.78 = $7,167.00 before any exemptions or credits are applied.

Available Exemptions

Georgia law provides several exemptions that can lower your taxable value, which in turn reduces the amount you owe. Carroll County honors all statewide exemptions and may apply local adjustments.

• Homestead Exemption: Up to $2,000 of assessed value can be exempted for owner‑occupied primary residences.
• Senior Citizen Exemption: Residents age 65 or older may qualify for an additional $2,000 exemption if they meet income limits (generally $7,500 annual income for a full exemption, $25,000 for a partial exemption).
• Disability Exemption: Qualifying individuals with a permanent, severe disability may receive a $2,000 exemption, subject to the same income thresholds as senior citizens.
• Veteran Exemption: Armed forces veterans with a service‑connected disability rating of 10% or higher are eligible for a $2,000 exemption. Surviving spouses of veterans who died from a combat‑related cause can also claim this exemption.

Applicants must file a written request with the Carroll County Board of Tax Assessors by the deadline (usually March 15) and provide supporting documentation such as proof of age, disability rating, or military service.

Payment Schedule & Deadlines

Carroll County property taxes are due in two installments. The first installment is payable on November 1 and is considered delinquent after December 31. The second installment is due on May 1 of the following year, with delinquency beginning after June 30. Payments can be made online through the county’s tax portal, by mail, or in person at the Tax Collector’s Office.

• Early‑payment discount: A 2% discount is available if the full amount is paid before the November 1 deadline.
• Installment option: Taxpayers may split the total bill into the two statutory installments; no additional interest is charged for timely payments.
• Late fees and interest: After the delinquency date, a 10% penalty plus interest (4% per annum) is assessed on the overdue balance.
• Tax lien: Continued non‑payment can result in a tax lien, potential foreclosure, and negative impact on credit scores.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal. The appeal process in Carroll County follows the state‑mandated timeline:

• File a Petition: Submit a written petition to the Carroll County Board of Tax Assessors by the Thursday of the third week in May (the exact date is posted on the county website).
• Supporting Evidence: Include recent comparable sales, an independent appraisal, photographs, or evidence of damage that may affect value.
• Board Review: The Board will schedule a hearing, typically within 30 days of the filing, where you can present your case.
• Decision: The Board issues a written decision within 15 days after the hearing. If you disagree, you may further appeal to the Georgia Department of Revenue’s Valuation Administrator within 30 days of the Board’s decision.

Being organized, providing clear documentation, and meeting every deadline are essential to a successful appeal.