A Statement On Property Tax Assessments

Friday, August 9th, 2024

The City of Dalton is aware of widespread concern in the community about property tax reassessments which were made earlier this year by the Whitfield County Office of Assessors. Many property owners saw the assessed value of their property increase, and in some cases decrease, substantially in comparison to 2023 values. While the City of Dalton has no role to play in the assessment of property, the City does share its taxpayers’ concerns regarding the dramatic discrepancies being seen by Dalton property owners. The City of Dalton’s elected officials and staff have been working diligently with county officials and legal counsel to address the matter and resolve it as quickly as possible. The City of Dalton has no oversight of the Board of Assessors, but we have requested that the Board take appropriate action to correct any known errors or issues. 

The State of Georgia requires counties to assess the fair market value of properties each year. To test whether property assessments are accurate, the state reviews the assessed value of properties that have been sold in the prior year against the sale price of those properties. State law requires that properties be assessed within 40% of actual sales prices. In recent years, the assessed value of Whitfield County properties have been too low, according to the test, which requires increasing the assessed values. However, the City of Dalton has concerns about the way in which the new digest reassessment has been carried out.

Property owners who have appealed their property tax assessment have those appeals heard by the Board of Equalization which then determines the resolution of the dispute.

Under state law, property owners who have outstanding appeals of their property tax assessment have the option of paying the lesser of either 1) 85% of their reassessed property tax, or, 2) last year’s property tax value. Upon resolution of the appeal process, the tax bill will be amended accordingly.

The City of Dalton expects the Board of Assessors and the Board of Equalization to take appropriate action to correct the digest.