Georgia rules
- Georgia assesses property at 40% of fair market value unless the law provides otherwise (O.C.G.A. 48-5-7), and property tax is calculated on that assessed value. Georgia Department of Revenue: Property Tax Valuation, checked 2026-10-19
- One mill is $1 of tax for every $1,000 of assessed value. In DOR's example, a $100,000 house is assessed at $40,000, so at 25 mills the tax is $1,000. Georgia Department of Revenue: Property Tax Millage Rates, checked 2026-10-19
- Georgia has had no state property tax levy since January 1, 2016. The state rate in 2015 was 0.05 mills. Georgia Department of Revenue: Property Tax Millage Rates, checked 2026-10-19
- In Georgia you may apply for a homestead exemption any time after the home becomes your primary residence, up to April 1 of the first year you want it. Not applying counts as waiving the exemption. Georgia Department of Revenue: County Property Tax Facts (Fulton; Forsyth), checked 2026-10-19
- To appeal the value on a Georgia annual assessment notice, send the appeal to the county board of tax assessors postmarked no later than 45 days from the notice's mailing date. Georgia Department of Revenue: County Property Tax Facts (Fulton; Forsyth), checked 2026-10-19
- Georgia's House Bill 581 (2024) created a statewide floating homestead exemption. It exempts any rise in a homestead's assessed value above its adjusted base-year value. The 2025 base is the 2024 assessed value, and from 2026 the base rises by an inflation rate (CPI-U) set by the Revenue Commissioner. It applies unless the county, city or school district opted out. Georgia Department of Revenue, Informational Bulletin 2025-01 (Jan. 22, 2025), checked 2026-10-19
- On January 8, 2025, the Fulton County Board of Commissioners voted unanimously to opt into the HB 581 floating homestead exemption rather than out of it. Fulton County: 'Fulton Commissioners Endorse New Tax Break For Homeowners' (Jan. 15, 2025), checked 2026-10-19
Millage by jurisdiction
Each row in the tax and closing-cost estimator lists its tax year and source. The same table, at one value, looks like this:
| Where the home sits | Combined mills | Yearly tax, no homestead | With homestead exemptions |
|---|---|---|---|
| City of Alpharetta | 31.869 | $19,121 | $18,595 |
| City of Milton | 30.622 | $18,373 | $18,010 |
| City of Johns Creek | 29.861 | $17,917 | $17,564 |
| South Forsyth | 24.522 | $14,713 | $14,619 |
Homestead exemptions
Exemptions you must file for
- Fulton County's basic homestead exemption takes $30,000 off assessed value for county taxes and $2,000 off for Fulton County Schools taxes. There is no age or income limit. Fulton County Board of Assessors: 2025 Homestead Exemption Guide (updated 2/6/25), checked 2026-10-19
- Fulton County's homestead 'CPI freeze' (Senate Bill 610, 2004) caps yearly growth in the county's base assessed value at the lesser of CPI or 3%. Fulton County Board of Assessors: 2025 Homestead Exemption Guide (updated 2/6/25), checked 2026-10-19
- Fulton County Schools gives owners over 65 a $10,000 school exemption if they have had a Fulton homestead exemption for the past five years. There is no income test. Fulton County Board of Assessors: 2025 Homestead Exemption Guide (updated 2/6/25), checked 2026-10-19
- Alpharetta's basic homestead exemption takes $45,000 off assessed value for city taxes. It does not apply to the city's debt-service (bond) levy. City of Alpharetta: Homestead Exemptions (last modified May 27, 2026), checked 2026-10-19
- Alpharetta's floating homestead exemption caps growth in a homestead's taxable value at the lower of 3% or CPI. It does not apply to the debt-service levy, and it is applied automatically to homesteaded properties. City of Alpharetta: Homestead Exemptions, checked 2026-10-19
- Milton's basic homestead exemption takes $15,000 off assessed value for city operations. Its floating exemption caps base-year growth for city M&O at the lower of 3% or CPI, covering the home plus five contiguous acres. Residents 65 and older get a $25,000 senior exemption on both M&O and bond taxes, with no income test. City of Milton: Property Taxes (2025 Milton Property Tax Guide), checked 2026-10-19
- Johns Creek's basic homestead exemption takes $15,000 off assessed value, with no age or income requirement. Residents 65 and older get a $15,000 senior exemption, plus a $10,000 exemption if their income qualifies. A full-value exemption is available at 70 and older, also income-limited. City of Johns Creek: Property Taxes, checked 2026-10-19
- Forsyth County's regular homestead exemption (S1) takes $8,000 off assessed value for county M&O and fire taxes. School and state taxes get the state's $2,000 exemption. Forsyth County Board of Assessors: Homestead & Other Exemptions (modified Oct. 6, 2026), checked 2026-10-19
- Every Forsyth homestead exemption includes a floating exemption (L7). It freezes the net assessed value for county M&O and fire taxes at the base year set when you apply, while school taxes use the current value. Forsyth County Board of Assessors: Homestead & Other Exemptions (modified Oct. 6, 2026), checked 2026-10-19
- Forsyth County homeowners who are 65 or older on January 1 get a full exemption from school general and school bond taxes (L1). There is no income test, but there are rules about minors living in the home. Forsyth County Board of Assessors: Homestead & Other Exemptions (modified Oct. 6, 2026), checked 2026-10-19
Exemptions belong to the owner who files. File by April 1 of the first year you want them; the seller’s exemptions do not carry over to you.
Where to file and pay
Fulton County Board of Assessors
Values and homestead filing
Property search and online homestead filing for Fulton County parcels.
Source: Fulton County Board of Assessors: 2025 Homestead Exemption Guide, checked 2026-10-19
City of Alpharetta: property taxes
City tax bills
The city bills and collects its own city property taxes.
Source: City of Alpharetta: Property Taxes, checked 2026-10-19
City of Milton: property taxes
City tax guide
Milton’s exemptions and tax guide.
Source: City of Milton: Property Taxes (2025 Milton Property Tax Guide), checked 2026-10-19
City of Johns Creek: property taxes
City tax information
Johns Creek exemptions and billing.
Source: City of Johns Creek: Property Taxes, checked 2026-10-19
Forsyth County Board of Assessors
Values and exemptions
Homestead and other exemptions for Forsyth County parcels.
Source: Forsyth County Board of Assessors: Homestead & Other Exemptions (modified Oct. 6, 2026), checked 2026-10-19
Questions buyers ask
What is the property tax rate in Alpharetta?
For tax year 2025 a home in the City of Alpharetta paid 31.869 mills before exemptions: 5.750 city, 9.039 Fulton County and 17.080 Fulton County Schools, on 40% of fair market value.
Source: Computed from the Georgia DOR 2025 digest millage rates
Which has the lowest property tax: Alpharetta, Milton, Johns Creek or south Forsyth?
On 2025 rates before exemptions, unincorporated south Forsyth had the lowest combined millage (24.522), then Johns Creek (29.861), Milton (30.622) and Alpharetta (31.869). Exemptions change the final bill.
Source: Forsyth County: 'Forsyth County Commission Adopts Millage Rates' (Aug. 8, 2025)
When is the homestead exemption deadline?
April 1. In Georgia you can apply any time after the home becomes your primary residence, up to April 1 of the first year you want the exemption.
Source: Georgia Department of Revenue: County Property Tax Facts (Fulton; Forsyth)
How much is Alpharetta’s homestead exemption?
The City of Alpharetta’s basic homestead exemption takes $45,000 off assessed value for city taxes, though not for the city’s bond levy. Fulton County and the school district grant their own.
Source: City of Alpharetta: Homestead Exemptions (last modified May 27, 2026)
How much is the Johns Creek homestead exemption?
The City of Johns Creek’s basic homestead exemption takes $15,000 off assessed value with no age or income requirement; seniors get more.
How much is the Milton homestead exemption?
Milton’s basic homestead exemption takes $15,000 off assessed value for city operations, with a floating exemption that caps base-year growth.
Source: City of Milton: Property Taxes (2025 Milton Property Tax Guide)
Do my homestead exemptions transfer to the buyer?
No. Exemptions belong to the owner who files; a buyer files for their own by April 1 of the first year they want it.
Source: Georgia Department of Revenue: County Property Tax Facts (Fulton; Forsyth)
Why are Fulton County’s 2026 tax bills temporary?
Fulton County says its 2026 bills use preliminary 2026 values and each jurisdiction’s 2025 millage rate, as the Fulton Superior Court authorized.
Source: Fulton County: 'Fulton County Issues Property Tax Bills' (Aug. 14, 2026)
Tax rates, exemptions and rules change every year. Every number on this page links to the office that sets it; confirm with that office before you rely on it.
