GEORGIA TAX ASSESSOR LICENSURE EXAMINATION QUESTIONS AND ANSWERS 2026

GEORGIA TAX ASSESSOR
LICENSURE EXAMINATION

Section 1: Legal Framework & Authority
1. The primary authority overseeing property tax assessment in
Georgia is:
A. County Commission
B. Georgia Department of Revenue
C. IRS
D. City Council
Answer: B
Rationale: The Georgia Department of Revenue oversees assessment
standards, certification, and compliance for county tax assessors.


2. The Board of Assessors is responsible for:
A. Collecting taxes
B. Determining property values
C. Setting tax rates
D. Approving budgets
Answer: B
Rationale: The Board of Assessors determines fair market value of
property. Tax collection is handled by a different office.


3. Property taxes in Georgia are based on:
A. Purchase price only
B. Assessed value
C. Income
D. Replacement cost only

, Answer: B
Rationale: Taxes are based on assessed value, typically a percentage
of fair market value.


4. The standard assessment ratio in Georgia is:
A. 100%
B. 50%
C. 40%
D. 25%
Answer: C
Rationale: Georgia law requires property to be assessed at 40% of fair
market value.


5. Ad valorem tax means:
A. Flat tax
B. Based on value
C. Based on income
D. Optional tax
Answer: B
Rationale: “Ad valorem” literally means “according to value.”


6. The tax digest is:
A. A list of taxpayers
B. Total assessed value of taxable property
C. Tax rate schedule
D. Appeal list
Answer: B
Rationale: The digest reflects the total taxable value used to calculate
revenues.