Property owners across Chattooga County are beginning to receive their 2026 property assessment notices in the mail, but county officials say those notices should not be mistaken for a tax bill.

Chattooga County Tax Commissioner Joy Hampton reminds residents that the assessment notice is sent by the Chattooga County Board of Assessors, not the Tax Commissioner’s Office. The notice reflects the county’s determination of a property’s taxable value and gives property owners an opportunity to review that assessment or appeal it if they believe it is incorrect.

Actual property tax bills will be mailed later this fall after local governments complete the annual process of setting their millage rates.

“Please remember, the notice you receive is NOT a bill and it comes from the Assessor’s Office—not the Tax Commissioner’s Office,” Hampton said. “Bills will be mailed out later in the fall and will have contact information from the Chattooga County Tax Commissioner’s Office.”

How Millage Rates Work

A property’s tax bill is determined by two main factors: the assessed value of the property and the millage rates adopted by the taxing authorities.

Georgia law requires property to be assessed at 40 percent of its fair market value. For example, a home with a market value of $200,000 has an assessed value of $80,000.

Each local taxing authority—including Chattooga County, the Chattooga County School District, and cities such as Summerville, Trion, Lyerly, or Menlo—adopts its own millage rate each year based on its budget needs.

One mill represents $1 in taxes for every $1,000 of assessed value. For example, if a taxing authority adopts a 10-mill rate, the tax would be $10 for every $1,000 of assessed value. The combined tax bill is calculated by applying the applicable county, school and city millage rates to the property’s taxable assessed value after exemptions are applied.

Because those rates have not yet been adopted, the Tax Commissioner’s Office says it cannot calculate or estimate individual tax bills at this time.

Tax Relief Available in 2026

Hampton said homeowners with a 2026 homestead exemption will receive a Homeowner’s Tax Relief Grant (HTRG) on this year’s tax bill.

The grant will be calculated using $18,000 of assessed value for county, school and city property taxes. The final amount of the tax relief will depend on the millage rates adopted by each taxing authority, but Hampton said the savings could be as much as $300 for some homeowners.

In addition, revenue generated through the FLOST/PTRLOST local sales taxes will once again be used to reduce county and city property taxes through a rollback of those millage rates.

Those sales tax funds cannot be used to reduce school district millage rates, but taxpayers will continue to see the Local Option Sales Tax rollback reflected on the county and city portions of their property tax bills, similar to recent years.

Hampton said more information will be released as the county moves through the 2026 tax digest process and encourages taxpayers to be patient while the remaining steps are completed before bills are issued this fall.