Carroll County property tax assessments are about to be mailed to residents — but do not be alarmed because what property owners receive will be notices, not bills.

By Georgia law, the Board of Tax Assessors in each of the state’s 159 counties is required to issue an “Annual Notice of Assessment” to the owner of each “tax parcel” of real property located within that county. For this 2021 tax year, the Carroll County Board of Assessors expects to mail those notices to its taxpayers on or about June 18.

Specifically cited in the public notice issued by the county is the statement: “While the taxable value of many properties MAY increase for tax year 2021, these increases DO NOT necessarily (and DO NOT always) result in an increase in a taxpayer’s overall property tax (the amount shown payable on the annual tax bill.)

“As many citizens are already aware, sales prices in Carroll County [and across most of the nation] have been on the rise, and average property values have been increasing as a direct result. These market forces indicate that most taxpayers’ real property is more valuable this year than it was last year, even where no additions or improvements have been made during that time. This value appreciation is known as “inflationary growth.”

The Carroll County Property Taxpayer Reassessment Relief Act of 2001 protects owners of “homestead property” (i.e., primary residences) from property tax increases as to the county portion of their tax bills where the increase in property tax valuation is attributable to the “inflationary growth” described above. Several other property tax exemptions may also apply and vary based on each taxpayer’s circumstances.

Also listed in the public notice is that the 2021 property tax “estimate” shown on a property owner’s “2021 Annual Notice of Assessment” is calculated based on the most recent, finalized tax rate (“millage rate”) available, which is the previous tax year’s rate. The millage rate for this current 2021 tax year has yet to be set by the taxing jurisdictions. Those agencies include municipal governments, the county government, and school boards.

The Carroll County Property Taxpayer Reassessment Relief Act of 2001 protects owners of “homestead property”, or property residences, from property tax increases as to the county portion of their tax bills increase in property tax valuation is attributable to the “inflationary growth.”

The 2021 tax “estimate” that will be seen by property owners on their 2021 Annual Notice of Assessment is calculated on the most recent, finalized tax rate, also known as the millage rate available, which is the previous tax year’s rate. The millage rate for this current 2021 tax year has not been set by the taxing jurisdictions.

For incorporated and unincorporated Carroll County the 2020 millage rate is 7.668 mills per one thousand dollars of taxable property. Additional taxes are levied for educational purposes. City property taxes are also assessed annually.