The tax rate, or millage, in each county is set annually by the board of county commissioners, and by the Board of Education.  In Georgia, there is no State Millage Rate on real and personal property.

A tax rate of one mill represents a tax liability of one dollar per $1,000 of assessed value.  The average county and municipal millage rate is 30 mills.

Additionally, municipalities also assess property taxes based upon county-assessed values and rates established by the municipal governing authority.

How to Calculate  

The assessed value (40 percent of the fair market value) of a house that is worth $100,000 is $40,000. In a county where the millage rate is 25 mills the property tax on that house would be $1,000; $25 for every $1,000 of assessed value or $25 multiplied by 40 is $1,000.

Go to the Georgia Department of Revenue for additional background.