Tax Assessments Set To Increase, Millage Rollbacks Can Nullify Tax Increases

Thursday, May 18th, 2023

In July, there may be some sticker shock when residential property owners in Whitfield County get their tax assessment notices – but don’t worry. While each notice will be mailed out with a calculation made with the current millage rate, both the Dalton City Council and Whitfield County Board of Commissioners anticipate adopting a full 100 percent rollback millage rate for 2024 that will offset almost all tax increases. Other local taxing authorities will also have the opportunity to adopt a full rollback rate.

“I’m pleased to know that all taxing authorities in the county are going to have the opportunity to tax cut our way out of any significant increases,” said Dalton City Councilmember Annalee Sams.

Georgia law requires each county to appraise property values at fair market value, with acceptable ratios ranging from 36% to 44%. To determine if a county is complying with this requirement, every three years the Department of Revenue studies a county’s tax digest and compares the sales price of properties with their appraised property tax value. The most recent study of Whitfield County’s tax digest in 2021 showed that properties were assessed outside of the acceptable range at 31% for residential and agricultural properties. To reach compliance with state law, the Whitfield County Board of Assessors is anticipating raising the assessed value of residential properties by an average 26%, commercial properties by an average of 24% and agricultural properties by an average 22%.

"The Commissioners look forward to continuing to lower property taxes for all residents this year, as we have the last three years," said Whitfield County Board of Commissioners Chairman Jevin Jensen.

In addition to an adoption of a rollback millage rate, property owners will also have the relief of a one-time increase to their homestead exemptions that has been granted by the State of Georgia. The state has granted a $25,000 increase to a property owner’s homestead exemption in the 2023 tax year. Whitfield County voters will also have an opportunity in November to vote on increases to homestead exemptions for senior citizens in the community that would take effect next year.