Ad Valorem is Latin for “according to value” and is thought to be a fair basis for collecting taxes because you pay your proportional share based upon the value of your property and the benefits you gain from the services the county provides. It is a local tax that reflects local budget priorities.

The Rockdale County Board of Assessors determines your property value. This responsibility is managed by the Chief Appraiser, under the supervision of the Board of Assessors.

The members of the Board of Assessors are appointed by the Rockdale County Board of Commissioners. The Chief Appraiser is appointed by the Board of Assessors.

Office: 770-278-7676
Fax: 770-278-8906
Rockdale County Board of Assessors
P.O. Box 562
Conyers, GA 30012
Email: boa@rockdalecountyga.gov

None, with the exception that the Board of Commissioners retains budgetary control over this office.

The Board of Assessors is governed by state law and provisions of the Georgia Constitution.

If you feel the laws governing taxation can be improved, you may contact your State representative(s)/legislator(s) to discuss your concerns and suggestions.

No. The Tax Commissioner is an elected position.

The main duty of the Tax Commissioner is to collect taxes assessed through application of the ad valorem process.

Your tax amount is calculated using a combination of your property value and the millage rate.

Here is an example calculation that illustrates the process:

Market Value = $100,000
X assessment value rate 0.40
= assessed value: $40,000
– exemptions: $10,000
= taxable assessed value: $30,000
X mil rate: 0.041

= your tax bill: $1,230

The tax digest is the sum of all the assessed values, after exemptions, of properties to be taxed within a particular jurisdiction.

The Board of Assessors uses three approaches in appraising your property:

The sales comparison – based on sales prices of comparable properties.

The cost approach – based on the estimated costs of replacement or reproduction of structures, less accumulated depreciation, plus land value.

The income capitalization process – based on how investors estimate the present worth of future benefits of income producing properties.

“Market Value” is a theoretical notion of what a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm’s length bona fide sale. “Sales Price” is a historical fact from a particular transaction which may or may not reflect the conditions of a normal market.

The assessment percentage is 40% of market, and is set according to the laws of Georgia.

Yes. The tax rate is the product of two items – the assessed value and the mill rate; a change in either can impact your tax bill.

A change in your assessed value or the loss of an exemption could produce a tax increase for you. The millage rate alone does not constitute “taxes.”

The millage rate is calculated by dividing the total amount of money to be collected through property taxes by the total value of the tax digest.

Millage rates are set by the Board of Education, the Board of Commissioners, and if applicable, the City Council.

Beginning June 1, 2005, a homeowner may file an application for homestead exemption for their home and land acquired prior to January 1 of the taxable year, up to and including April 1 of the taxable year. Failure to apply by the deadline will result in loss of the exemption for that year.

Yes. There are several special exemptions which are on file in the Tax Commissioner’s Office. You can also go to our exemptions information page for additional information and points of contact.

Yes – Freeport Exemption Application

None. The law does not provide grace periods.

Yes, provided you have appeal rights for any given year. The grounds for appeal are:

Value
Taxability
Uniformity
Denial of Exemption
The avenues available to you for appeal are:

The Board of Assessors
The Board of Equalization or Arbitration
Arbitration
Superior Court
Hearing Officer

Appeals may be started in response to assessment change notices generated by the Board of Assessors. You can file a return between January 1 and April 1 declaring your opinion of value, or the Board of Assessors may reappraise your property. Either of these actions will result in an Assessment Change Notice. Once you receive a change notice, you must respond before the deadline included in the notice.

You are invited to provide transaction information and photographs of similar properties that have sold recently.

No. The function of the Board of Assessors is to value all properties at Fair Market Value. Budgets are the focus of other departments. The State of Georgia evaluates the Board of Assessors and its tax digest for accuracy and conducts statistical sample tests. The objective of the office is to have Rockdale’s total assessed values correct when the State reviews them. Failure to meet State standards for accuracy can result in penalties against the Board of Assessors, a loss of State funds and additional state taxes.

The Board of Equalization is a body selected and appointed by the Grand Jury, and is composed of citizens who are eligible to serve on a grand jury. There are no costs to you for using the services of the Board of Equalization in an appeal.

Arbitration is an option that you may use as an alternative to having an appeal heard by the Board of Equalization. The loser must pay the cost of the arbitrator and may be appealed to Superior Court.

A Superior Court appeal requires a $25.00 filing fee.

The property must be in excess of $750,000 and non-homestead.

Under State law, the Board of Assessors cannot alter the decision of the Board of Equalization or Superior Court for an additional two years without an on-site inspection of the property.