As they pursue economic development to enhance Northwest Georgia’s quality of life,
increase business investment, expand economic opportunity and diversify their revenue base, the Georgia counties of Catoosa, Chattooga, Dade and Walker wield a number of state and local programs to encourage job creation and investment.
Tax exemptions, tax credits, labor recruiting assistance and Georgia’s Quick Start Training Program are some of the incentives offered to encourage new job creation and investment to each county and the state of Georgia.
|Tier Ranking||Job Tax Credit*||Min. # Jobs|
|Catoosa County||Tier 3||$1,750||15|
|Chattooga County||Tier 1||$4,000||2|
|Dade County||Tier 3||$1,750||15|
|Walker County||Tier 2||$3,000||10|
*As members of the Northwest Georgia Joint Development Authority, each county is able to offer an additional $500 credit for eligible companies. This amount reflects the additional credit.
State Job Tax Credit
Georgia’s State Job Tax Credit is a
statuary credit applied toward a
company’s state income tax liability. Business engaged in manufacturing, warehousing and distribution, processing, telecommunications, broadcasting, tourism, biomedical manufacturing and services for the elderly and persons with disabilities may qualify for the credit. The credit amount and portion of tax liability that can be offset varies based on each county’s Tier Ranking, which is determined by the Georgia Department of Community Affairs and may change yearly.
|Catoosa County, GA||Chattooga County, GA||Dade County, GA||Walker County, GA|
|City of Ringgold||100%|
|City of Fort Oglethorpe||40%|
|City of Summerville||100%|
|Town of Trion||100%|
|City of Menlo||100%|
|Town of Lyerly||100%|
|City of Trenton||100%|
|City of Chickamauga||100%|
|City of LaFayette||100%|
|City of Rossville||100%|
|City of Lookout Mountain||100%|
Tax abatements on qualified real and personal property for new and expanding companies are offered in all four counties. Each county’s Development Authority Board governs the tax abatements and decides the amount a project may receive.
Inventory Tax Exemption
Business inventory is exempt from state property taxes (0.10 mills). Most counties and cities in Northwest Georgia have adopted a 100 percent Freeport Exemption, which is the general term used for the exemption of ad valorem tax on specific classes of business inventories.
- Manufacturer’s raw materials and
goods in process
- Finished goods held by the
- Finished goods held by distributors, wholesalers and manufacturers destined
for out-of-state shipment
Quick Start Employee Training
For qualified companies in Georgia, Quick Start offers fully customized, strategic workforce solutions provided free of charge for companies starting or expanding in the manufacturing, distribution, customer contact or headquarter operations. Recognized as a model for other employee training programs, Quick Start is a leading workforce training incentive. Quick Start training in Catoosa, Chattooga, Dade and Walker counties is administered by Georgia Northwestern Technical College.
Payroll Withholding Exemptions
Certain designations by the State of Georgia allow for any unused Job Tax Credit portion to be applied toward a business’s payroll withholding taxes. For example, potential companies locating in Chattooga County and creating at least five new jobs can receive a $3,500 per job tax credit that can be used on up to 100 percent of a business’s state income tax liability. Any remaining portion may be applied toward a company’s payroll withholding taxes.
Please contact the Northwest Georgia Joint Development Authority at email@example.com for more details and potential additional financial incentives.