Rate Breakdown

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

How Property Tax Works in Catoosa County

In Catoosa County, property tax is calculated by multiplying the assessed value of the real‑estate by the county’s combined millage rate. The Catoosa County Tax Assessor’s Office first determines the market value of a property each year using comparable sales, income approaches (for rental properties), and cost‑to‑replace methods. This market value is then reduced by any applicable assessment ratio (typically 40 % for residential parcels) to produce the taxable assessed value.

The millage rate is expressed in “mills,” where one mill equals one‑tenth of one percent (0.001). For the 2024 fiscal year, the combined rate for the county, school system, and special districts totals approximately 23.75 mills. The formula is:

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

For example, a home with a market value of $200,000 would have an assessed value of $80,000 (40 % of market). At 23.75 mills, the tax bill would be $80,000 × 0.02375 = $1,900.

Available Exemptions

Catoosa County follows Georgia state law regarding property‑tax exemptions. Qualified owners can reduce their assessed value before the millage rate is applied.

• Homestead Exemption: Residents who own and occupy a primary residence may claim a $2,000 exemption on the assessed value.
• Senior Citizen Exemption: Homeowners age 65 or older who meet income limits (generally $30,000 household income) may receive a $2,000 exemption in addition to the homestead benefit.
• Disability Exemption: Persons with a qualifying physical or mental disability can claim a $2,000 exemption, plus any senior exemption if age criteria are also met.
• Veteran Exemption: Veterans who served honorably and have a service‑connected disability of 10 % or more receive a $2,000 exemption; those with a 100 % disability may qualify for a full exemption of the taxable value.

All exemption applications must be submitted to the Catoosa County Tax Assessor’s Office by March 1 of the tax year. Documentation such as proof of age, income, disability rating, or military service is required.

Payment Schedule & Deadlines

Property taxes in Catoosa County are due in two equal installments:

• First Installment: Due November 1; must be paid by December 20 to avoid penalties.
• Second Installment: Due March 1; must be paid by April 20.

Property owners may pay online through the county’s tax portal, by mail, or in person at the Tax Collector’s Office. If the full amount is paid on or before the November 1 deadline, a modest “early‑payment discount” of 1 % is applied.

Late payments incur a 10 % penalty on the overdue portion plus interest at the rate set by the Georgia Department of Revenue (currently 7 % per annum). After the second deadline, the account may be placed in tax‑sale status, potentially leading to a tax lien and auction of the property.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal:

• Step 1 – Review Notice: The Assessment Notice is mailed in early February. Verify the market value, property description, and any exemptions.
• Step 2 – File an Appeal: Submit a written appeal to the Catoosa County Board of Equalization by April 15. Include supporting evidence such as recent comparable sales, appraisal reports, or photographs.
• Step 3 – Hearing: A hearing is scheduled within 30 days of filing. You may present your case in person or through a qualified representative.
• Step 4 – Decision: The Board issues a written decision, usually within 60 days. If the outcome is unsatisfactory, you may further appeal to the Georgia State Board of Equalization.

Timely filing is essential; appeals submitted after the deadline are typically denied. For assistance, the Tax Assessor’s Office offers a free consultation and can guide you through the documentation process.