What has
to change
to change
Vote to fix the formula.
Every county in Georgia has to assess property value for taxes. There are three legal methods to do it. Tax assessors are supposed to pick the one that makes sense and use it correctly.
Instead, they’re inventing a fourth method that doesn’t exist—combining the worst parts of all three to create inflated tax bills no one can afford.
Take Action
A Mulitfamily
Three Legal
Methods
Method 1
The Sales Approach
What it is:
Compare recent sales of similar properties.
The Problem:
Affordable housing properties don’t sell during the 30-year commitment period. No sales = no data.
Method 2
The Cost Approach
What it is:
Tax based on what it cost to build, minus depreciation.
The Problem:
Counties add tax credits to the construction cost, even though those credits went to investors, not the property owner.
Example:
You get a first-time homebuyer grant. The county adds that grant to your home’s value and taxes you on it.
Method 3
The Income Approach
What it is:
Tax based on actual rental income the property generates.
Why it Works:
Calculate gross rental income
Subtract operating costs
(maintenance, utilities, insurance)
Apply a cap rate that accounts for future value and depreciation
Result = taxable value
The
Scam
Scam
What county tax assessors are doing.
Pick whichever method gives the highest number, then add tax credits on top. This “hybrid approach” doesn’t exist in any Georgia law. A consulting firm called GMASS invented it—and counties are paying them to use it.
Take Action
The
Results
Bleckley County:
250% of rental income goes to property taxesDekalb County:
32% tax rate vs. 9% for market-rate properties nearbyHouston County:
Assessments tripled in one yearGeorgia Can't Afford to Wait.
Session begins January 13, 2026. If nothing changes, Georgia loses more workers, families, and stability.Don’t let your community become a place only the wealthy can afford to live.
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