Key Provisions: State Taxpayers Bill of Rights
• Rollback of Millage Rate: When the total digest of taxable property is prepared, Georgia Law requires that a rollback millage rate must be computed that will produce the same total revenue on the current year’s new digest that last year’s millage rate would have produced had no reassessments occurred.
Notification of Tax Increase: The levying authority must hold three public hearings allowing the public input into the proposed increase in taxes. One of the three public hearings must begin between 6:00 pm and 7:00 pm in the evening. The levying authority must publish a notice in the paper one week in advance of each of these three public hearings.
• Explanation of Tax Increase: The levying authority must issue a release to the press explaining its intent to increase the taxes.
• Rollback of Millage Rate: When the total digest of taxable property is prepared, Georgia Law requires that a rollback millage rate must be computed that will produce the same total revenue on the current year’s new digest that last year’s millage rate would have produced had no reassessments occurred.
Notification of Tax Increase: The levying authority must hold three public hearings allowing the public input into the proposed increase in taxes. One of the three public hearings must begin between 6:00 pm and 7:00 pm in the evening. The levying authority must publish a notice in the paper one week in advance of each of these three public hearings.
• Explanation of Tax Increase: The levying authority must issue a release to the press explaining its intent to increase the taxes.