General Information

Codes for Regular Homestead Exemptions

Code Description
S1 Regular Homestead
S3 Elderly School Tax - Age 62
S5 Disabled Veterans
S6 Disability
SS Surviving Spouse Veteran
SG Surviving Spouse Police/Fire

Age 65 Exemptions With 100% School Tax

Code Description
L1 Regular Homestead + Age 65 School Tax
L4 Double Homestead + Age 65 School Tax
L5 Disabled Veterans + Age 65 School Tax
L6 Disability + Age 65 School Tax
LS Surviving Spouse Veteran + Age 65 School Tax
LG Surviving Spouse Police/Fire + Age 65 School Tax

Other Exemptions

Code Description
SA Preferential Agriculture
SB Brownfield Property
SF Freeport
SH Preferential Historic
ST Residential/Transitional
SV Conservation Use Exemption

Millage Rates

Year State County County Bond School School Bond Fire Total
2004 0.250 4.184 0.487 15.500 1.978 1.654 24.053
2005 0.250 4.000 0.466 14.708 1.878 1.581 22.883
2006 0.250 3.834 0.466 14.708 1.878 1.515 22.631
2007 0.250 3.834 0.466 14.395 1.838 1.765 22.528
2008 0.250 3.834 1.196 15.395 1.418 1.765 23.858
2009 0.250 3.834 1.196 15.395 1.418 1.841 23.934
2010 0.250 4.734 0.947 15.395 1.418 1.975 24.719
2011 0.250 4.812 0.869 16.300 2.418 1.975 26.624
2012 0.200 4.812 0.869 16.300 2.418 1.975 26.574
2013 0.150 4.812 0.869 16.300 2.418 1.975 26.524
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 4.645 1.419 17.300 2.418 1.975 27.754

Mobile Homes

Every mobile home located in Forsyth County on January 1 is subject to taxation. Every year, on or before May 1, the owner of a mobile home must pay taxes and obtain and prominently display a Forsyth County decal (location permit). Each year by April 1 mobile home dealers must report to the Tax Assessors' office all mobile homes situated on their lot as of January 1.

When a mobile home moves into Forsyth County after January 1, the owner must register the mobile home with our office before or within 7 days of permanent placement of the home in Forsyth County. Upon proof that taxes for the current year have already been paid, the new owner will receive a Forsyth County decal for the current year. The decal must be displayed on the home so it can easily be seen from the street.

Before a mobile home is moved to another location within Forsyth County or is moved out of the county or out of the state, the owner must obtain a moving permit from the Forsyth Planning & Development office.

Transfer Ownership

When transferring ownership of property, one of the following documents is needed:

  1. Recorded Warranty Deed
  2. Quit Claim Deed
  3. Probated Will and Death Certificate
  4. Deed of Assent
  5. Executor's Deed

Quit claim and warranty deeds are available at local office supply companies. Once the deed has been completed it must be recorded with the Clerk of Superior Court's Office. The fee for recording this deed is $10.00 for the first page and $2.00 for each additional page.

Special Assessment Programs

There are other special assessment programs available to property owners. These special programs include:

Conservation Use Property

Bona fide agricultural property can be assessed at its current use value rather than the fair market value. Property that qualifies for this special assessment must be maintained in a current use for a period of ten years.

Preferential Agricultural Property
Bona fide agricultural property can be assessed at 75 percent of the assessment of other property. This means that this type of property is assessed at 30 percent of fair market value rather than 40 percent. Property that qualifies for this special assessment must be maintained in its current use for a period of ten years.

Click Here for a detailed brochure on the agricultural exemptions.

Environmentally Sensitive Property
Property can be assessed at its current use value rather than the fair market value when the property is maintained in its natural condition and meets the requirements set by the Department of Natural Resources. Property that qualifies for this special assessment must be maintained in a current use for a period of ten years.

Residential Transitional Property
Property can be assessed at its current use value, rather than fair market value, when it is used for residential purposes but located in an area that is changing to, or being developed for, a use other than residential.

Historic Property
Historic property that qualifies for listing on the Georgia or National Register of Historic Places may qualify for preferential assessment. The preferential assessment shall extend to the building or structure, the real property on which the building or structure is located, and not more than two acres surrounding the building or structure. The real property receiving preferential assessment may not be changed for a period of nine years. Property under this special program must be certified by the Department of Natural Resources as rehabilitated historic property or landmark historic property.

Rehabilitated Historic Property
Rehabilitated historic property may qualify for preferential assessment where the rehabilitation, has increased the fair market value by not less than 50 percent, or, if income producing property, the fair market value has increased by not less than 100 percent, or, real property that is primarily residential but partially income-producing, the fair market value has not increased by not less that 75 percent.

Landmark Historic Property
Landmark historic property may qualify for preferential assessment; where the property has been certified by a local government as landmark historic property, and where local ordinances extend the preferential assessment to:

  1. Tangible income-producing real property,
  2. Tangible non-income-producing real property, or
  3. A combination of tangible income-producing real property and non income-producing real property.

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 property against their tax liability.

Contact Information

 Address: 110 East Main Street
Suite 260
Cumming, GA 30040
 Phone: 770-781-2106
 Fax: 678-455-8493
 Email: Contact Us

Our Mission

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 ofTax 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.