TAXES & INCENTIVES

Sales Tax

Gilmer County total sales tax rate 7 % Georgia State sales tax 4% Gilmer County local tax 3%

Property Tax

All real and personal property in Gilmer county is assessed at 40% of its total fair market value, and the millage rate is applied to the 40% value.  The effective rate is per $ 1,000 of a property’s total fair market value.  

This rate applies to all land, buildings, machinery, equipment and inventory.  For additional information regarding rates and regulations, please contact the Gilmer County Tax Assessors Office.

Freeport Tax Exemption

Gilmer County is a 100% Freeport Tax Exempt community.

The governing authority of any county or municipality may, subject to the approval of the electors of such political subdivision, exempt from ad valorem taxation, including all such taxes levied for educational purposes and State purposes, all or any of the following types of tangible property.

Applications for Freeport exemptions should be made with the Board of Tax Assessors on or before April 1 or each year.

Applications filed after that time can receive a partial exemption for that year up to June 1. -Inventory of goods in the process of manufacture or production, which shall include all partly furnished goods and raw materials, held for  direct use of consumption in the ordinary course of the taxpayer’s manufacturing or production business in the State of Georgia.

Inventory of finished goods manufactured or produced within the State of Georgia in the ordinary course of the taxpayer’s manufacturing or  production business held by the original manufacturer or producer of such finished goods.  

The exemption herein shall be for a period not  exceeding 12 months from the date such property is produced or manufactured.

Inventory of finished goods which, on the first day of January, are stored in a warehouse, dock or wharf, whether public or private, and which  are destined for shipment to a final destination outside the State of Georgia and inventory of finished goods which are shipped into the State  of Georgia from outside the State and stored for transshipment to a final destination outside this State.  

The exemption provided herein shall  be for a period not exceeding 12 months from the date such property is stored in this State.

Goods that are held for retail sale do not qualify for the exemption above. More information on this exemption can be obtained by calling the Gilmer County Tax Assessor’s Office or by reading O.C.G.A. 48-5-48.2 in its entirety.

Gilmer County Tax Assessor Office 1 Broad Street, Suite 104 Ellijay, GA  30540 Phone:  706.276.2742

Brownfield Property

Property which qualifies for participation in the State’s Hazardous Site Reuse and Redevelopment Program and which has been designated as such by the Environmental Protection Division of the Department of Natural Resources may qualify for preferential assessment.  

This special program provides for the preferential assessment of environmental and contaminated property by freezing the value for ten years as an incentive for developers to clean up the property and return it to the tax rolls.  

It also allows an eligible owner to recoup the eligible costs associated with the cleanup of this type of property against their tax liability.