Georgia Tax Assessor Licensure
Examination Questions And Correct
Answers (Verified Answers) Plus
Rationale 2026 Q&A| Instant Download
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1. What type of tax is a property tax in Georgia?
A. Income tax
B. An ad valorem tax
C. Sales tax
D. Excise tax
**Rationale: Property tax in Georgia is an ad valorem tax, meaning it is
based on the value of the property.
2. In Georgia, property taxes are charged against the property owner on
what date?
A. July 1
B. January 1
C. April 1
D. December 31
**Rationale: Georgia law establishes January 1 as the assessment date
for property taxes.
3. The fair market value for assessment purposes is defined as the
amount a:
A. Government agency sets
B. Knowledgeable buyer would pay a willing seller
C. Insurance company would insure
D. Owner claims on a return
, **Rationale: Fair market value is the price a willing buyer would pay
and a willing seller would accept in an arm’s length transaction.
4. Real property is assessed in Georgia at what percentage of fair market
value?
A. 30 %
B. 50 %
C. 60 %
D. 40 %
**Rationale: Georgia law requires properties to be assessed at 40 % of
fair market value unless otherwise provided by law.
5. What determines the actual tax bill after assessed value is
established?
A. Owner income
B. Millage rate
C. Property age
D. Insurance coverage
**Rationale: After assessed value, the millage (tax) rate is applied to
calculate the tax owed.
ASSESSOR DUTIES & ASSESSMENT PROCESS
6. The Board of Tax Assessors is responsible for:
A. Setting school tax rates
B. Valuing and assessing property
C. Collecting income taxes
D. Setting county budgets
**Rationale: County Boards of Tax Assessors determine property
values and assessments.
7. Which office might handle appeals regarding property assessment
values?
A. State Revenue Division only
B. County sheriff
C. County Board of Equalization
D. Municipal court
, **Rationale: Property owners may appeal to the Board of
Equalization, hearing officer, or arbitration.
8. If a property owner disagrees with an assessment notice, they may
appeal within how many days of mailing?
A. 30 days
B. 45 days
C. 60 days
D. 90 days
**Rationale: Georgia property tax appeals must be filed within 45 days
of the assessment notice mailing.
9. Which property is taxable in Georgia unless exempted by law?
A. Government parks
B. Real and personal property
C. Federal facilities
D. Municipal streets
**Rationale: Georgia’s law generally subjects all real and personal
property to taxation unless specifically exempted.
10. Who supervises county tax digest uniformity in Georgia?
A. County commissioners
B. State legislature
C. State Revenue Commissioner
D. Governor
**Rationale: The State Revenue Commissioner examines county
digests to ensure uniform assessment.
EXEMPTIONS AND SPECIAL ASSESSMENTS
11. A homestead exemption in Georgia is designed to:
A. Eliminate all property taxes
B. Reduce taxable value on primary residences
C. Exempt commercial property
D. Only benefit renters
**Rationale: The homestead exemption reduces the taxable value of a
primary residence.Fulton County Board of Assessors
Examination Questions And Correct
Answers (Verified Answers) Plus
Rationale 2026 Q&A| Instant Download
1. What type of tax is a property tax in Georgia?
A. Income tax
B. An ad valorem tax
C. Sales tax
D. Excise tax
**Rationale: Property tax in Georgia is an ad valorem tax, meaning it is
based on the value of the property.
2. In Georgia, property taxes are charged against the property owner on
what date?
A. July 1
B. January 1
C. April 1
D. December 31
**Rationale: Georgia law establishes January 1 as the assessment date
for property taxes.
3. The fair market value for assessment purposes is defined as the
amount a:
A. Government agency sets
B. Knowledgeable buyer would pay a willing seller
C. Insurance company would insure
D. Owner claims on a return
, **Rationale: Fair market value is the price a willing buyer would pay
and a willing seller would accept in an arm’s length transaction.
4. Real property is assessed in Georgia at what percentage of fair market
value?
A. 30 %
B. 50 %
C. 60 %
D. 40 %
**Rationale: Georgia law requires properties to be assessed at 40 % of
fair market value unless otherwise provided by law.
5. What determines the actual tax bill after assessed value is
established?
A. Owner income
B. Millage rate
C. Property age
D. Insurance coverage
**Rationale: After assessed value, the millage (tax) rate is applied to
calculate the tax owed.
ASSESSOR DUTIES & ASSESSMENT PROCESS
6. The Board of Tax Assessors is responsible for:
A. Setting school tax rates
B. Valuing and assessing property
C. Collecting income taxes
D. Setting county budgets
**Rationale: County Boards of Tax Assessors determine property
values and assessments.
7. Which office might handle appeals regarding property assessment
values?
A. State Revenue Division only
B. County sheriff
C. County Board of Equalization
D. Municipal court
, **Rationale: Property owners may appeal to the Board of
Equalization, hearing officer, or arbitration.
8. If a property owner disagrees with an assessment notice, they may
appeal within how many days of mailing?
A. 30 days
B. 45 days
C. 60 days
D. 90 days
**Rationale: Georgia property tax appeals must be filed within 45 days
of the assessment notice mailing.
9. Which property is taxable in Georgia unless exempted by law?
A. Government parks
B. Real and personal property
C. Federal facilities
D. Municipal streets
**Rationale: Georgia’s law generally subjects all real and personal
property to taxation unless specifically exempted.
10. Who supervises county tax digest uniformity in Georgia?
A. County commissioners
B. State legislature
C. State Revenue Commissioner
D. Governor
**Rationale: The State Revenue Commissioner examines county
digests to ensure uniform assessment.
EXEMPTIONS AND SPECIAL ASSESSMENTS
11. A homestead exemption in Georgia is designed to:
A. Eliminate all property taxes
B. Reduce taxable value on primary residences
C. Exempt commercial property
D. Only benefit renters
**Rationale: The homestead exemption reduces the taxable value of a
primary residence.Fulton County Board of Assessors
