Dade County holds first of three public hearings on millage rate and property tax process

Dade County held the first of three advertised public hearings on its millage rate, during which county officials and staff explained how property assessments, exemptions, state rollbacks and new construction affect taxpayers and county revenue. The session included a presentation from county staff, a question-and-answer period with Chief Appraiser Paula DeVoe and Tax Commissioner Angie Galloway, and comments from commissioners and residents.

The presentation laid out the legal and technical framework that governs property tax in Georgia, including the assessor’s role in estimating market value, the 40% assessed-value standard used in Georgia, the tax commissioner’s role in billing and collection, and the way the county and the school board set millage rates after adopting their budgets. As a presenter summarized, “Dade County is required by law to have 3 public hearings when there's a ... advertised tax increase.” The presenter also described deadlines and procedural steps including notice of assessment, the property-tax digest process, and the county’s submission to the Georgia Department of Revenue.

Why it matters: County millage and assessment practices determine how much revenue the county and the school system collect and therefore affect local budgets, services and individual property tax bills. The hearing is one of three required public meetings when the millage is not reduced; the county kept the unincorporated millage rate at 7.75 during the current process and noted a small change in the incorporated (Trenton) rate.

Most important facts and process details

- Assessment and billing roles: The county assessor’s office estimates market values and applies the Georgia rule that taxable assessed value equals 40% of market value;…