706-632-5954 phone
706-632-8753 fax

Assessors Website
Board of Assessors: Jerry Whitehead
Board of Assessors: Mary Jo Towe
Board of Assessors: David Lewis
Chief Appraiser: Lorie Galloway

The Tax Assessor’s Office is responsible for appraising all real and personal properties at their fair market value with market value being defined as the amount a knowledgeable buyer would pay and a willing seller would accept for a tract or parcel of land. Fannin County has approximately 26,000 tracts or parcels of land and about 2,731 personal property accounts.

Appraisals

To arrive at market value, the appraisal staff will use all sales of land that are recorded in the Clerk of Court office. These sales are arrayed from the highest to the lowest price, with the medium value being used, along with any other factors that may apply such as road frontage, water frontage or any influence that may affect the value.

Fieldwork

The fieldwork staff visits all new construction to gather the information needed to appraise a home or other structures. The information that is collected is the dimensions of the structure, the type of roofing, the number of bathrooms, the type of flooring, the wall and ceiling finish etc. Once the value of the land and the value of the structure are arrived at, this would represent the 100%, or appraised value, of the parcel.

Assessments

Taxes In Georgia, taxes are applied against 40% of the fair market value. Any homestead exemption would be subtracted from the assessed value and the remaining value would be applied against the millage rate set by the cities, county, school board and state to determine the amount of tax owed. The state reviews the assessed values yearly to make sure that they are fair and in line with state law.

Exemptions

Property tax exemptions can be applied for at the assessors office the most common of which is the Conservation Use Value which requires a minimum of ten acres set aside for agricultural use.

Mapping

The assessors office includes a mapping department which locates all tracts and parcels of land on aerial maps. G15 Arcview is the mapping software that is used.

Personal Property Assessment

The Personal Property Division is responsible for the taxation of all inventories, machinery and equipment, construction equipment, boats and motors, and anything else that would qualify as personal property. The millage rate is applied to the 40% value.