Copyright 2024 by Forsyth County, Georgia

Board of Assessors

Millage Rates

Year State County County Bond School School Bond Fire Total
2014 - I & U 0.100 4.812 0.869 16.300 2.418 1.975 26.474
2015 - I & U 0.050 4.642 1.419 17.300 2.418 1.975 27.804
2016 - I & U 0.000 4.642 1.419 17.300 2.418 1.975 27.754
2017 - I & U 0.000 4.642 1.419 17.300 2.418 1.975 27.754
2018 - I & U 0.000 4.642 1.319 17.300 2.418 1.975 27.654
2019 - I & U 0.000 4.791 0.970 17.300 2.418 2.175 27.654
2020 - I & U 0.000 4.791 0.9300 17.300 2.418 2.175 27.614
2021 - I & U 0.000 4.791 0.9300 17.300 2.418 2.175 27.614
2022 - I & U 0.000 4.791 0.9300 17.300 1.418 2.175 26.614
2023 - I & U 0.000 4.791 0.9300 15.300 1.418 2.175 24.614

Frequently Asked Questions

I just bought a new house and need to file for homestead exemption. When do I do this?

You may apply for exemptions year-round, however, you must apply by April 1 to receive the exemption for that tax year. Any application received after this date will not be processed until the next tax year.

What papers do I need to file for homestead?

You will need a copy of your recorded warranty deed and your driver's license. If you moved to Forsyth from another County or State where you were receiving homestead, you must provide a letter from that county stating your homestead exemption has been removed.

Is the application available on line?

Yes. You can download the application and mail it to our office. This application does need to be notorized. Please include a copy of your dirvers license. We also caution that if you are over 62 years of age, that you apply in person. The application that can be downloaded is only the regular homestead and the freeze exemption, and will not automatically give you any additional elderly exemptions

Where do I go to file?

You file with the Forsyth County Board of Tax Assessors. The office is located in downtown Cumming, at 110 East Main Street. We are located on the second floor of the administration building in Suite 260.

What exactly is the floating homestead exemption?

When you apply for homestead, you are also applying for the floating homestead. This exemption freezes your assessment at the previous years value. It will remain at that value as long as you reside in your home. This exemption applies only to the county and fire portion of the millage rate, but does not apply to the school portion.

If I receive the floating homestead, does this mean that my property will not be reassessed while I own my home?

No. The Board of Assessors will conduct reappraisals as needed. The difference in any assessment increase then becomes homestead exemption.

I hear that Forsyth County has a school tax homestead exemption. What are the qualifications for that?

To qualify for the school tax homestead exemption, you must be 65 years of age on January 1st of the year you apply. You must make application and provide proof of age. Your drivers license or birth certificate will be needed. This is a homestead exemption and only applies to the property which you reside in. You must be receiving or applying for regular homestead to receive this exemption. If you have a minor child/children that reside in your home that are NOT your natural child/children, adopted child/children, foster child/children or a child/children for which you have legal guardianship, you may not be eligible for this exemption.

My property is in both my name and my spouse's name. Do both of us need to be 65 years of age to qualify?

No. Only one person, who has title and occupies the home, needs to be 65 years of age.

How does the school tax homestead work?

This exemption grants a 100% exemption from school tax and school bonds.

Does this exemption apply to all the property that I own?

The school tax exemption applies to the home you reside in, and the land that is with it. It does not apply to any additional property you may own, or to any rental or commercial properties you may own.

What other exemptions are available?

The other exemptions that are available are for persons over 62 or 65 years of age. These exemptions have income limitations. There are also exemptions for those that are 100% disabled and or for those who are disabled veterans. Details of these exemptions are available on our website or in our office.

How do I know what my property is appraised at?

You will receive an annual assessment notice each year between the middle of April and the first of May to inform you of the value established by the Board of Assessors for that tax year.

I think my property value is too high. What can I do about it?

You may appeal your value within 45 days of the date on your assessment notice. The directions will be on the notice.

What can I do if I want the Assessors to consider particular issues for my valuation, such as a recent appraisal, physical changes in my property, etc.?

Each year between January 1 and April 1, you may file a tax return, and declare a value. The return will be reviewed by the Board of Tax Assessors, and if they do not agree with your return, you will receive a change of assessment notice and have appeal rights at that time.

I just received my tax bill, and I think it is too high. Can I appeal now?

No. Generally by the time the tax bill is issued, the time to appeal has passed. The only issue that may be appealed is your property value. The amount of the tax bill cannot be appealed.

How is the amount of my tax bill determined?

Taxes are calculated in the following manner: Property Fair Market Value - The Board of Tax Assessors establish the Fair Market Value of the property. 

 (X)Assessment Level - The assessment level in the State of Georgia is 40 percent. 

 (-) Applicable Exemptions - The Board of Tax Assessors determine the eligibility of exemptions. The amount will vary depending on the age and/or eligibility of taxpayer. 

 (X) Millage Rate - Millage rates are set by each taxing jurisdiction. These include the County Commissioners and the, County Board of Education. The State of Georgia collects 1/4 mill. 

= Tax Dollar Amount

How is the millage rate determined?

It is the duty of the Board of Tax Assessors to compile a tax digest, and turn it over to the Tax Commissioner to apply all exemptions. The tax digest is then distributed to all taxing jurisdictions. Each taxing jurisdiction sets the rate for that particular entity. The basic formula is as follows: Total amount of tax digest / Budget of taxing jurisdiction = Millage Rate.

About the Board of Assessors

The mission of Forsyth County's Tax Assessors Office is to produce an annual tax digest that conforms to the requirements of Georgia law and the rules and regulations of the Georgia Department of Revenue. The Board of Tax Assessors is responsible for determining what real and personal property is subject to taxation in Forsyth County, estimating the market value and administration of the various type of homestead and other property tax exemptions.


Notice to the Forsyth County Property Owners and Occupants.

In accordance with O.C.G.A. 48-5-264.1, please be advised that the Forsyth County Appraisal Staff may be visiting your property to review your parcel information concerning an appeal filed, return filed, construction of new improvement or addition, review of parcel, and/or conservation use application. The field appraiser from our office will have photo identification and will be driving a marked county vehicle. If you have any further questions, please call our office at 770-781-2106.

Board Members:

Jason May, Chairman
David Mancuso, Vice-Chairman
Gerald Sullivan, Member
Kathy Autry, Member
Rupal Vaishnav, Member


Joel T. Benton
Chief Appraiser/Director

Phone: (770) 781-2106
Fax: (678) 455-8493


Forsyth County Board of Assessors

110 E. Main St.,
Suite 260
Cumming, GA 30040