Judge Grants Temporary Tax Digest Request

Monday, October 7th, 2024

A judge granted a request from Whitfield County and the Cities of Dalton and Varnell to base property tax collections on the 2023 county tax digest plus an increase of ten percent. The request was made after months of concern and confusion regarding anomalies in the 2024 property tax assessments in the county. The emergency order issued by Floyd County Superior Judge Walter Matthews will allow the taxing authorities of Whitfield County to prepare tax bills without delays while the process for the final acceptance of the 2024 tax digest plays out. That order would not apply to new construction. 

CLICK HERE to read Judge Matthews' order

Earlier this year, many property owners in Dalton and Whitfield County were concerned when they received their tax assessment notices from 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 with 2023 values. While the City of Dalton has no role to play in the assessment of property, City leaders shared taxpayers’ concerns regarding the discrepancies and have worked with their Whitfield County counterparts and the Board of Assessors to encourage them to correct any known errors or issues. On September 9th, the Whitfield County Board of Assessors petitioned the courts to issue a temporary tax collection order with a return to the 2023 tax digest and on September 10th, the Dalton Mayor and Council passed a resolution at a special called meeting to join the petition. Judge Matthews granted the emergency tax collection order at a hearing Monday morning. He was appointed to preside over the matter after the judges from Whitfield County Superior Court recused themselves. 

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. City leaders issued a statement in August detailing the City's concerns about the way in which the 2024 digest reassessment was carried out.