Georgia Tax Assessor Licensure Examination
ACTUAL EXAM 2026 | Practice Exam | 200
Questions | Correct Answers and Rationales |
Instant Download PDF | Verified Q&A | Pass
Guaranteed - A+ Graded
DOMAIN 1: GEORGIA PROPERTY TAX LAWS AND REGULATIONS (O.C.G.A. TITLE 48)
(Questions 11-40)
Q11: Under O.C.G.A. 48-5-1, the term "ad valorem" tax refers to taxation based upon:
A. The physical size of the property
B. The value of the property [CORRECT]
C. The income generated by the property
D. The location of the property
Correct Answer: B
Rationale: O.C.G.A. 48-5-1 defines ad valorem taxation as taxation according to value. Georgia's
property tax system is based on the fair market value of property, requiring uniform assessment
ratios across all property types.
Q12: According to O.C.G.A. 48-5-3, which official is responsible for the general supervision and
oversight of the ad valorem tax assessment process in Georgia counties?
A. County Tax Commissioner
B. County Board of Tax Assessors
C. State Revenue Commissioner [CORRECT]
D. County Board of Commissioners
Correct Answer: C
Rationale: The State Revenue Commissioner has statewide oversight responsibility for property tax
assessments, including the authority to review tax digests, order reappraisals, and equalize
assessments across counties under O.C.G.A. 48-5-3.
,Q13: Under O.C.G.A. 48-5-30, the county board of tax assessors must consist of at least:
A. Three members [CORRECT]
B. Five members
C. Seven members
D. Nine members
Correct Answer: A
Rationale: Georgia law requires each county to have a board of tax assessors consisting of not
fewer than three members appointed by the county governing authority, with staggered terms to
ensure continuity.
Q14: A property tax lien attaches to all taxable property in Georgia on which date?
A. December 31 of the previous year
B. January 1 [CORRECT]
C. April 1
D. When the tax bill is issued
Correct Answer: B
Rationale: Under O.C.G.A. 48-2-56 and 48-5-7, the tax lien attaches on January 1 (the assessment
date), securing the state's claim against the property for taxes that will become due later in the
year.
Q15: Under O.C.G.A. 48-5-9, public utility property is assessed by:
A. The county board of tax assessors
B. The State Revenue Commissioner at the state level [CORRECT]
C. The Tax Commissioner
D. The Board of Equalization
Correct Answer: B
Rationale: Public utility property (railroads, airlines, pipelines, telecommunications) is centrally
assessed by the State Revenue Commissioner to ensure uniformity across county lines where such
properties operate.
Q16: Which of the following properties is classified as tangible personal property under Georgia
law?
A. Stocks and bonds
B. Business inventory
C. Manufacturing equipment [CORRECT]
D. Bank accounts
Correct Answer: C
,Rationale: Tangible personal property includes physical assets such as machinery, equipment,
furniture, and fixtures used in business. Intangible property (stocks, bonds, bank accounts) is
generally not taxable in Georgia.
Q17: Under O.C.G.A. 48-5-7.1, the fair market value of property shall be determined by:
A. The original purchase price only
B. The selling price set by the owner
C. The amount a knowledgeable buyer would pay a knowledgeable seller in an arm's-length
transaction [CORRECT]
D. The cost to rebuild the property
Correct Answer: C
Rationale: Georgia law defines fair market value as the price a willing buyer would pay a willing
seller in an arm's-length transaction, representing the highest and best use of the property.
Q18: A county board of tax assessors must complete the annual tax digest and submit it to the
county governing authority by:
A. March 1
B. June 1
C. August 1 [CORRECT]
D. December 31
Correct Answer: C
Rationale: Under O.C.G.A. 48-5-9, assessors must submit the completed tax digest by August 1 (or
such other date as the county may prescribe) to allow time for millage rate setting and tax billing.
Q19: Under the Georgia Floodplain Property Valuation Act (O.C.G.A. 48-5-7.5), property located in
a repetitive flood loss area may be assessed using:
A. Standard comparable sales without adjustment
B. A discounted valuation reflecting flood risk [CORRECT]
C. Replacement cost new
D. The value before the first flood event
Correct Answer: B
Rationale: Properties designated as repetitive flood loss properties may be assessed at a reduced
value reflecting the diminution in value caused by the flood hazard, encouraging mitigation and
reflecting true market conditions.
Q20: Which deadline applies to the filing of personal property tax returns in Georgia?
A. January 1
B. March 1
, C. April 1 [CORRECT]
D. June 1
Correct Answer: C
Rationale: O.C.G.A. 48-5-22 requires taxpayers to file personal property returns by April 1 each
year, listing all taxable personal property owned as of January 1.
Q21: Under O.C.G.A. 48-5-311, a taxpayer who fails to file a property tax appeal within the
statutory timeframe:
A. May file a late appeal with penalty fees
B. May appeal to the State Revenue Commissioner directly
C. Generally waives the right to appeal for that tax year [CORRECT]
D. Automatically receives a 25% reduction in assessed value
Correct Answer: C
Rationale: The 45-day appeal period is jurisdictional. Failure to timely file an appeal generally
results in the valuation becoming final and binding for that tax year, subject to limited exceptions.
Q22: The Georgia Tax Tribunal, established under O.C.G.A. 50-13B-1 et seq., has jurisdiction
over:
A. Criminal tax cases
B. Appeals from county boards of equalization and assessments of state-assessed properties
[CORRECT]
C. Property line disputes between neighbors
D. Zoning appeals
Correct Answer: B
Rationale: The Georgia Tax Tribunal provides an independent administrative forum for taxpayers
appealing property tax assessments, replacing the previous system of appeals directly to Superior
Court for administrative challenges.
Q23: Under O.C.G.A. 48-5-19, which of the following is exempt from property taxation?
A. Commercial rental property
B. Property owned by religious organizations used for worship [CORRECT]
C. Second homes and vacation properties
D. Agricultural equipment used for non-agricultural purposes
Correct Answer: B
Rationale: Property owned by religious organizations and used primarily for religious worship is
exempt under the constitutional and statutory exemptions for religious purposes.
ACTUAL EXAM 2026 | Practice Exam | 200
Questions | Correct Answers and Rationales |
Instant Download PDF | Verified Q&A | Pass
Guaranteed - A+ Graded
DOMAIN 1: GEORGIA PROPERTY TAX LAWS AND REGULATIONS (O.C.G.A. TITLE 48)
(Questions 11-40)
Q11: Under O.C.G.A. 48-5-1, the term "ad valorem" tax refers to taxation based upon:
A. The physical size of the property
B. The value of the property [CORRECT]
C. The income generated by the property
D. The location of the property
Correct Answer: B
Rationale: O.C.G.A. 48-5-1 defines ad valorem taxation as taxation according to value. Georgia's
property tax system is based on the fair market value of property, requiring uniform assessment
ratios across all property types.
Q12: According to O.C.G.A. 48-5-3, which official is responsible for the general supervision and
oversight of the ad valorem tax assessment process in Georgia counties?
A. County Tax Commissioner
B. County Board of Tax Assessors
C. State Revenue Commissioner [CORRECT]
D. County Board of Commissioners
Correct Answer: C
Rationale: The State Revenue Commissioner has statewide oversight responsibility for property tax
assessments, including the authority to review tax digests, order reappraisals, and equalize
assessments across counties under O.C.G.A. 48-5-3.
,Q13: Under O.C.G.A. 48-5-30, the county board of tax assessors must consist of at least:
A. Three members [CORRECT]
B. Five members
C. Seven members
D. Nine members
Correct Answer: A
Rationale: Georgia law requires each county to have a board of tax assessors consisting of not
fewer than three members appointed by the county governing authority, with staggered terms to
ensure continuity.
Q14: A property tax lien attaches to all taxable property in Georgia on which date?
A. December 31 of the previous year
B. January 1 [CORRECT]
C. April 1
D. When the tax bill is issued
Correct Answer: B
Rationale: Under O.C.G.A. 48-2-56 and 48-5-7, the tax lien attaches on January 1 (the assessment
date), securing the state's claim against the property for taxes that will become due later in the
year.
Q15: Under O.C.G.A. 48-5-9, public utility property is assessed by:
A. The county board of tax assessors
B. The State Revenue Commissioner at the state level [CORRECT]
C. The Tax Commissioner
D. The Board of Equalization
Correct Answer: B
Rationale: Public utility property (railroads, airlines, pipelines, telecommunications) is centrally
assessed by the State Revenue Commissioner to ensure uniformity across county lines where such
properties operate.
Q16: Which of the following properties is classified as tangible personal property under Georgia
law?
A. Stocks and bonds
B. Business inventory
C. Manufacturing equipment [CORRECT]
D. Bank accounts
Correct Answer: C
,Rationale: Tangible personal property includes physical assets such as machinery, equipment,
furniture, and fixtures used in business. Intangible property (stocks, bonds, bank accounts) is
generally not taxable in Georgia.
Q17: Under O.C.G.A. 48-5-7.1, the fair market value of property shall be determined by:
A. The original purchase price only
B. The selling price set by the owner
C. The amount a knowledgeable buyer would pay a knowledgeable seller in an arm's-length
transaction [CORRECT]
D. The cost to rebuild the property
Correct Answer: C
Rationale: Georgia law defines fair market value as the price a willing buyer would pay a willing
seller in an arm's-length transaction, representing the highest and best use of the property.
Q18: A county board of tax assessors must complete the annual tax digest and submit it to the
county governing authority by:
A. March 1
B. June 1
C. August 1 [CORRECT]
D. December 31
Correct Answer: C
Rationale: Under O.C.G.A. 48-5-9, assessors must submit the completed tax digest by August 1 (or
such other date as the county may prescribe) to allow time for millage rate setting and tax billing.
Q19: Under the Georgia Floodplain Property Valuation Act (O.C.G.A. 48-5-7.5), property located in
a repetitive flood loss area may be assessed using:
A. Standard comparable sales without adjustment
B. A discounted valuation reflecting flood risk [CORRECT]
C. Replacement cost new
D. The value before the first flood event
Correct Answer: B
Rationale: Properties designated as repetitive flood loss properties may be assessed at a reduced
value reflecting the diminution in value caused by the flood hazard, encouraging mitigation and
reflecting true market conditions.
Q20: Which deadline applies to the filing of personal property tax returns in Georgia?
A. January 1
B. March 1
, C. April 1 [CORRECT]
D. June 1
Correct Answer: C
Rationale: O.C.G.A. 48-5-22 requires taxpayers to file personal property returns by April 1 each
year, listing all taxable personal property owned as of January 1.
Q21: Under O.C.G.A. 48-5-311, a taxpayer who fails to file a property tax appeal within the
statutory timeframe:
A. May file a late appeal with penalty fees
B. May appeal to the State Revenue Commissioner directly
C. Generally waives the right to appeal for that tax year [CORRECT]
D. Automatically receives a 25% reduction in assessed value
Correct Answer: C
Rationale: The 45-day appeal period is jurisdictional. Failure to timely file an appeal generally
results in the valuation becoming final and binding for that tax year, subject to limited exceptions.
Q22: The Georgia Tax Tribunal, established under O.C.G.A. 50-13B-1 et seq., has jurisdiction
over:
A. Criminal tax cases
B. Appeals from county boards of equalization and assessments of state-assessed properties
[CORRECT]
C. Property line disputes between neighbors
D. Zoning appeals
Correct Answer: B
Rationale: The Georgia Tax Tribunal provides an independent administrative forum for taxpayers
appealing property tax assessments, replacing the previous system of appeals directly to Superior
Court for administrative challenges.
Q23: Under O.C.G.A. 48-5-19, which of the following is exempt from property taxation?
A. Commercial rental property
B. Property owned by religious organizations used for worship [CORRECT]
C. Second homes and vacation properties
D. Agricultural equipment used for non-agricultural purposes
Correct Answer: B
Rationale: Property owned by religious organizations and used primarily for religious worship is
exempt under the constitutional and statutory exemptions for religious purposes.
