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| Tax Information City, county and state real estate and personal property returns are made annually from January 1st through April 1st if there have been changes in the previous year. Returns are based on property owned as of each January 1st. If you own your home, ask about the Georgia Homestead Exemption Law. Ad Valorum taxes were reduced in 1977 in an amount equal to the one percent sales tax receipts during the previous year. Georgia taxes net individual income on a graduated scale. Employers withhold personal income tax as a payroll deduction. Georgia levies a comprehensive sales and use tax on tangible personal property. The rate is five percent of the sales price or cost price of the article used. Tax Assessor's Office
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