Rate Breakdown

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

How Property Tax Works in Fannin County

Fannin County determines your property tax bill through two separate steps: assessment of market value and application of the appropriate millage rate. Each year, the County Assessor’s Office conducts a systematic appraisal of all real and personal property within the county. The assessor estimates the market value based on recent sales, replacement cost, and physical condition, then records that figure on the property’s assessment roll.

The assessed value is multiplied by the county’s combined millage rate to calculate the tax due. A “mill” represents one‑tenth of one percent (0.001). Fannin County’s current total millage rate for 2024‑2025 is approximately 24.75 mills, broken down as follows:

• Fannin County General Fund – 12.5 mills
• School System (Fannin County School District) – 10.0 mills
• City/Town or special district (e.g., Mineral Bluff, Blue Ridge) – varying from 0.5 to 2.0 mills
• Other levies (e.g., fire district, road improvement) – as applicable

To estimate your tax, multiply your assessed value by 0.02475 (or the exact combined rate for your jurisdiction). For example, a home assessed at $150,000 would generate a base tax of $3,712.50 before any exemptions or special assessments are applied.

Available Exemptions

Georgia law provides several exemptions that can lower the taxable value of your property. They are applied before the millage calculation, directly reducing the amount of tax you owe.

• Homestead Exemption: Reduces the assessed value of a primary residence by up to $2,000. The exemption is automatic for owner‑occupied properties, but you must file a claim with the County Tax Commissioner.
• Senior Citizen Exemption: Residents aged 62 or older may qualify for an additional $2,000 exemption (or more, depending on income). The senior exemption is means‑tested; you must provide proof of income and age.
• Disability Exemption: Qualified individuals with a permanent disability can receive a $2,000 exemption. Documentation from a licensed physician and a completed application are required.
• Veteran Exemption: Honorable‑discharged veterans, active‑duty servicemembers, and surviving spouses may claim a $2,000 exemption. Those with a service‑connected disability may be eligible for a larger exemption or tax freeze.

All exemptions require a signed, dated application submitted to the Fannin County Tax Commissioner’s Office by March 1 of the tax year. Failure to file on time means the exemption will not be applied until the following year.

Payment Schedule & Deadlines

Fannin County follows the statewide Georgia tax calendar. The total property tax bill is due in two installments:

• First Installment: Due November 1 (covers 50% of the total tax).
• Second Installment: Due January 10 (covers the remaining 50%).

If either deadline falls on a weekend or legal holiday, the due date is extended to the next business day. Taxpayers may also elect to pay the full amount at any time before the second deadline without penalty.

Late payments incur a 12% annual interest charge, calculated daily from the missed deadline until the balance is paid in full. In addition, a $10 administrative fee is assessed for each delinquent installment. Persistent non‑payment can result in a tax lien, and the county may eventually initiate a tax sale of the property.

Appealing Your Assessment

If you believe your property has been over‑assessed, you have the right to appeal to the Fannin County Board of Assessors. Follow these steps:

1. Review the Assessment Notice: Verify the assessed value, property description, and any exemptions applied.
2. Gather Evidence: Compile recent comparable sales, independent appraisals, or photographs that support a lower market value.
3. File a Formal Appeal: Submit a written appeal form (available on the county website) to the Board of Assessors no later than 30 days after the notice is mailed.
4. Attend the Hearing: The Board will schedule a hearing where you can present your evidence. You may be represented by an attorney or a qualified tax professional.
5. Receive a Decision: The Board issues a written decision within 30 days of the hearing. If the decision is unfavorable, you may further appeal to the Georgia Board of Tax Assessors within 30 days of the local decision.

Timely, well‑documented appeals are the most effective way to achieve a reduction in your property taxes. For detailed forms and deadlines, visit the Fannin County Tax Commissioner's website or contact the office directly.