Property Tax Cycle

County Board of Commissioners (BOC) – The BOC is responsible for the annual county budget for operations and then setting the millage rate necessary to fund the portion of the budget to be paid for by ad valorem tax. (770.535.8288 | hallcounty.org)

Board of Assessors (BOA) – The BOA is appointed by the BOC and is responsible for determining what property is taxable and seeing that properties are appraised and assessed fairly and equally so that each taxpayer pays their proportionate share of tax. The BOA notifies taxpayers of their real property assessments annually and when changes are made to the value of personal property. They approve all exemption applications. They also receive, review, and process appeals filed by taxpayers. (770.531.6733 | hallcounty.org)

Board of Education (BOE) – The BOE establishes the annual budget for school operations and they then recommend their mill rate to the BOC who levies for the school board. (770.534.1080 | hallco.org)

Cities – The city council sets the city millage rate*. The city computes, bills, and collects their own property tax. (*City Residents Only) Gainesville (770.535.5639 | gainesvilletax.org), Flowery Branch (770.967.6371 | flowerybranchga.org), Buford (770.945.6761 | cityofbuford.com), Oakwood (770.534.2365 | cityofoakwood.net)

Tax Commissioner (TC) – The Tax Commissioner is responsible for the annual billing of property tax by using the property values set by the BOA and millage rates set by the BOC and BOE to arrive at the amount of tax due. We bill and collect the tax dollars and then distribute those taxes to the state, county and schools. We do not determine which property is to be taxed nor the values or classification of property.