All property is taxable unless and exemption has been provided by law; taxation being the rule and exemption being the exception. Exempt property must not be used for private or corporate profit and income. Does not apply to real estate of buildings which are rented, leased or used for the purpose of securing income. Any income must be used exclusively for religious, educational and charitable purposes.

Georgia law provides a procedure for property tax appeals at the county level. Taxpayers may challenge an assessment by the county board of tax assessors by appealing to the county board of equalization or to an
arbitrator or arbitrators within 45 days (or 30 days in some counties) from the date of the change of assessment notice. For additional questions about the appeal process taxpayers should contact the board of tax assessors in the county

Taxes are Due by December 20 - Unless otherwise specifically stated in the law, property taxes are due by December 20.An Earlier Deadline - Some counties have an earlier deadline for payment of property taxes, and some require the taxes to be paid in two installments (see below). An Earlier Deadline - Some counties have an earlier deadline for payment of property taxes, and some require the taxes to be paid in
two installments (see below).