1. What is the meaning of ad valorem property taxes?
    Ad Valorem is Latin for “according to value”, and is thought to be a fair basis for collecting taxes because the tax is proportional to the value of your property. It is a local tax that reflects local budget priorities.

  2. Who determines the value of my property for tax purposes?
    The Troup County Property Appraisal Department determines your property value. This responsibility is managed by the Chief Appraiser, under the supervision of the Board of Tax Assessors.

  3. Who appoints the Board of Tax Assessors?
    The Board of Tax Assessors are appointed by the Troup County Board of Commissioners.

  4. How can I contact the Board of Tax Assessors?
    You can contact the Tax Assessors by telephone at (706) 883-1625 or by mail at:

    Troup County Board of Assessors
    100 Ridley Avenue, Ste. 2100
    LaGrange, GA 30241
    E-mail: propertyappraisal@troupco.org

    If you contact the office by telephone, please remember that the assessors are members of a part-time citizens board, and may not be available. You may have to leave a message, but please rest assured that an Assessor will return your call as soon as possible.

  5. What control does the Board of Commissioners have over this office?
    None, with the exception that the Board of Commissioners retains the budgetary control over this office.

    The Board of Assessors operates autonomously (i.e.: independent, self-governing, independent of any other organism).

  6. Who appoints the Chief Appraiser?
    The Chief Appraiser is appointed by the Board of Tax Assessors.

  7. What level of laws govern the Tax Assessors?
    Tax Assessors are governed by state law and provisions of the Georgia Constitution.

  8. Does the Tax Commissioner report to or control the Tax Assessors?

    The Board of Assessors operates autonomously (i.e.: independent, self-governing, independent of any other organism).

  9. What is the main duty of the Tax Commissioner in the ad valorem taxation process?
    The main duty of the Tax Commissioner is to calculate your property tax bill and collect the property taxes.

  10. What determines an individual property tax amount?
    Your tax amount is calculated using a combination of your property value and the millage rate.

  11. What is the arithmetic of the process?
    Here is an example calculation that illustrates the process: (Excluding Homestead or any other exemptions)

    Market value $100,000
    x assessment ratio(40%) 0.40
    = assessed value $40,000
    ________________________ = taxable assessed value $40,000
    x mil rate .030260
    ________________________ = your tax bill $1,210.40

  12. What is the meaning of the term “tax digest”?
    The tax digest is the sum of all the assessed values, after exemptions, of proportions to be taxed within a particular jurisdiction.

  13. What are the steps used by the Assessors when appraising my property?
    We use three approaches in appraising your property:
    1. The sales comparison - based on sales prices of comparable properties
    2. The cost approach - based on the estimated costs of replacement or reproduction of structures, less accumulated depreciation, plus land value
    3. The income approach - based on income produced by the property (such as rental properties

  14. What is the difference between sales price and market value?
    “Market value” is a theoretical notion of what a knowledgeable buyer would pay a willing seller in a normal market. “Sales price” is a historical fact from a particular transaction which may or may not reflect the conditions of a normal market.

  15. What is the assessment value in Georgia, and who sets it?
    The assessment percentage is 40% of market, and is set according to the laws of Georgia.

  16. If my property value and assessment remain the same, can my tax bill change?
    Yes. The tax rate is the product of two items – the assessed value and the mill rate; a change in either can impact your tax bill.

  17. How can you have a tax increase with no mill rate change?
    A change in your assessed value or the loss of an exemption could produce a tax increase for you. The millage rate alone does not constitute “taxes”.

  18. What constitutes a millage rate?
    The millage rate is calculated by dividing the total county budget by the total value of the tax digest.

  19. Who sets these rates?
    Millage rates are set by the school board, the county governing authority, and any other taxing authorities in whose jurisdiction your property is located.

  20. Do I get an exemption from some assessed value and a reduction in taxes because I own a home and live in it?
    Yes. This is know as a Homestead Exemption. Applications for Homestead Exemptions in Troup County are accepted between January 1st and April 1st of each year. Failure to file constitutes your waiver of exemption for that year. Please contact the Property Appraisal Office at +706 883 1625 to get more information about applying for Homestead Exemptions.

  21. Are there any other special exemptions?
    Yes. There are several special exemptions which are on file in the Property Appraisal Office. You can also go to our exemptions information page for additional information regarding special property exemptions.

  22. I disagree with my appraisal value. Can I appeal and what are my responsibilities?
    Appeals can only be filed in response to an Annual Assessment Notice. When you receive your notice, you will have 45 days from the notice date displayed on the form to file your appeal

    Appeals can only be filed in response to an Annual Assessment Notice generated by the Property Appraisal Department. Once you receive your notice, you will have 45 days from the noticed date to file an appeal. If you do not file an appeal by this date your right to appeal will be lost. Complete instructions for filing the appeal will be included with the notice.

  23. What kind of information can I provide to help the appeal process work better?
    We invite you to provide sales transaction information, photographs of similar properties that have sold recently, or any other information you want us to consider.

  24. Isn’t the objective of the Board of Tax Assessors to generate as much revenue as possible by keeping the assessed values up?
    No. Our objective is to appraise your property at its fair market value. Budgets are the focus of other departments. The State of Georgia evaluates our department and its tax digest for accuracy and conducts statistical sample tests to ensure that our values reflect the fair market value. Failure to meet State standards for accuracy can result in penalties for our office.

  25. What is the Board of Equalization and are there any costs for their service?
    The Board of Equalization is a body selected and appointed by the Grand Jury, and is composed of fellow property owners who are eligible to serve on a grand jury. There are no costs to you for using their services in an appeal.

  26. What is the arbitration and are there any costs to me as an appellant?
    Arbitration is an option that you may use as an alternative to having an appeal heard by the Board of Equalization. Each side in an appeal must select and bear the cost of an arbitrator, as well as half the cost for a third arbitrator.

  27. What are the costs for a Superior Court appeal?
    A Superior Court appeal requires a $25.00 filing fee.

  28. If I appeal my valuation, will the resulting decision be used in future years?
    Under a recent State law, the Board of Tax Assessors cannot alter the result of the Board of Equalization or Court for two years, without an on-site inspection of the property.