Rate Breakdown

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

How Property Tax Works in Hall County

Hall County, like all Georgia jurisdictions, bases property taxes on the assessed true market value (TMV) of the real‑estate. The County Board of Assessors annually determines TMV by reviewing recent sales, appraisals, and property characteristics such as size, location, and improvements. Once the TMV is set, the county applies the millage rate—the amount of tax levied per $1,000 of assessed value.

Millage rates in Hall County are a composite of several levies:

• Hall County General Fund (schools, roads, public safety)
• City or town levies (if the property lies within an incorporated municipality)
• Special districts (e.g., fire, water, library)
• State‑mandated levies (Georgia Property Tax Relief, etc.)

The combined rate for 2024 is approximately 23.5 mills (or $23.50 per $1,000 of TMV), though the exact figure can vary by location and special assessments. To estimate your tax, multiply your TMV by the total millage rate and divide by 1,000.

Available Exemptions

Georgia offers several exemptions that can reduce the taxable portion of your property. Hall County administers these programs according to state law.

• Homestead Exemption – Automatic for primary residences. Reduces the taxable value by $10,000 for school levies.
• Senior Citizen Exemption – Residents age 65+ may receive a $2,000 exemption on the county portion of the tax, provided income does not exceed $50,000 (adjusted annually).
• Disability Exemption – Qualifying individuals with a permanent, severe disability (as certified by the Georgia DDS) receive a $2,000 exemption similar to the senior exemption.
• Veteran Exemption – Honorable discharged veterans, or surviving spouses, may obtain a $5,000 exemption on the county portion of the tax; combat‑disabled veterans qualify for a $10,000 exemption.

All exemptions (except the automatic homestead) require an application to the Hall County Board of Assessors, typically due by March 1 of the tax year.

Payment Schedule & Deadlines

Hall County issues a single property tax bill that can be paid in full or in two installments:

• First installment – Due November 1 (or the first business day after the mailing of the bill).
• Second installment – Due February 1 of the following year.

Paying the full amount by the November deadline earns a 1% discount on the total tax bill. If you choose the two‑installment option, each payment is due on the dates above; interest accrues on any unpaid balance after February 1 at the statutory rate of 10% per annum.

Late payments may result in a tax lien, and persistent delinquency can lead to tax foreclosure. Hall County also offers electronic payment options, credit‑card processing, and a “pay‑as‑you‑go” escrow service through most lenders.

Appealing Your Assessment

If you believe your TMV is inaccurate, you have the right to appeal to the Hall County Board of Equalization.

• File a protest – Submit a written protest form (Form 331‑81) to the Board of Equalization within 30 days of the notice of assessment (usually by June 1).
• Gather evidence – Include recent comparable sales, independent appraisals, or photographs that support a lower valuation.
• Hearing – The Board will schedule a hearing, typically within 45 days of receipt. You may appear in person or, with permission, via video conference.
• Decision – The Board issues a written decision within 30 days of the hearing. If unsatisfied, you may further appeal to the Superior Court of Hall County.

Timely protests and well‑documented evidence are essential for a successful appeal. For detailed forms and instructions, visit the Hall County Board of Assessors website or contact the Board directly.