Compared to Georgia’s metro regions, property tax rates in Northwest Georgia are relatively low and local incentives can help reduce them even further.
The local development authorities in Catoosa, Chattooga, Dade and Walker counties will often offer a tax abatement to companies that choose to locate in Northwest Georgia. The number of new jobs created and the new or expanding company’s investment amount will determine the tax abatement.
Single Factor Apportionment Income Tax
The corporate income tax rate for Georgia is 5.75 percent. The Single Factor Gross Receipts apportionment formula, however, states that only a company’s gross receipts (sales made in Georgia) factor into determining a company’s state income tax liability. Thus, over the long term, many companies that locate in Northwest Georgia realize a large savings.
Many other states in the Southeast use a three-factor apportionment formula to determine a company’s corporate income tax liability, which means a company’s property, payroll and sales within the state are used for the calculation. Thus, many businesses may realize a better corporate tax environment in Georgia compared to other states in the region.
Please contact the JDA for more information on your particular tax situation.
Property Taxes
Tax rates, which vary by incorporated and unincorporated areas of the county, determine property taxes. The assessment rate is 40 percent of the fair market value, while the millage rates include county, city, school and state tax rates. This rate applies to all real and personal property.
More information on taxes for each of our communities follows.
Catoosa County ↓ Click for information ↓
Property Tax Millage Rates
- State 0.000
- School 15.040
- Incorporated 7.348
- Fort Oglethorpe 5.700
- Ringgold 3.094
- Unincorporated 7.348
Effective Tax Rates per $1,000
(Total Millage Rate) x (Assessment Rate - 40%)
Sales Tax
- Local 3%
- State 4%
Catoosa County Tax Assessor’s Office
- Ashley O'Donald
- Chief Appraiser
- 798 Lafayette Street
- Ringgold, GA 30736
- 706.965.3772
- Fax: 706.965.3230
- Fort Oglethorpe City Hall
- 500 City Hall Drive
- Fort Oglethorpe, GA 30742
- 706.866.2544
- Ringgold City Hall
- 150 Tennessee Street
- Ringgold, GA 30736
- 706.935.3061
Inventory Tax Exemption
Freeport Exemption is the general term used for the exemption of ad valorem tax on specific classes of business inventories.
Currently, the following categories of inventoried goods are exempt:
- Manufacturer’s raw materials and goods in process
- Finished goods held by the original manufacturer
- Finished goods held by distributors, wholesalers and manufacturers destined for out-of-state shipment
- Catoosa County 100%
- Fort Oglethorpe 40%
- Ringgold 100%
Job Tax Credits
Prospective businesses locating in Georgia would be eligible for a job tax credit on their state income tax liabilities for a ten-year period. The tax credit amount depends on the county’s tier status and the number of jobs created. Since Catoosa County is designated as a Tier 3 community, companies creating at least 15 jobs there may be eligible to receive a $1,250 tax credit. As part of Catoosa County’s participation in the Northwest Georgia Joint Development Authority, Catoosa County is able to provide an additional $500 credit per job for a total of $1,750 per job tax credit.
Ports Activity Enhancement
If a Northwest Georgia company elects to increase its port traffic at the Port of Savannah or the Port of Brunswick, an additional $1,250 tax credit per job may be available.
Chattooga County ↓ Click for information ↓
Property Tax Millage Rates
- State 0.000
- School 12.000
- Incorporated 16.071
- Lyerly 7.833
- Menlo 4.450
- Summerville 0.000
- Trion 7.748
- Trion Schools 5.700
- Unincorporated 12.495
Effective Tax Rates per $1,000
(Total Millage Rate) x (Assessment Rate - 40%)
Sales Tax
- Local 3%
- State 4%
Chattooga County Tax Assessor’s Office
- Nancy Edgeman
- Chief Appraiser
- 706.857.0737
- Fax: 706.857.0748
- taxchatt@windstream.net
- Menlo City Hall
- 3056 Highway 337
- Menlo, GA 30731
- 706.862.2440
- Lyerly Town Hall
- 6086 Georgia 114
- Lyerly, GA 30730
- 706.895.2611
- Summerville City Hall
- 120 Georgia Avenue
- Summerville, GA 30747
- 706.859.0900
- Trion Town Hall
- 1220 Pine Street
- Trion, GA 30753
- 706.734.2332
Inventory Tax Exemption
Freeport Exemption is the general term used for the exemption of ad valorem tax on specific classes of business inventories.
Currently, the following categories of inventoried goods are exempt:
- Manufacturer’s raw materials and goods in process
- Finished goods held by the original manufacturer
- Finished goods held by distributors, wholesalers and manufacturers destined for out-of-state shipment
- Chattooga County 100%
- Lyerly 100%
- Menlo 100%
- Summerville 100%
- Trion 100%
Job Tax Credits
Prospective businesses locating in Georgia would be eligible for a job tax credit on their state income tax liabilities for a ten-year period. The tax credit amount depends on the county’s tier status and the number of jobs created. Since Chattooga County is designated as a Tier 1 - Bottom 40 community, companies creating at least two jobs in Chattooga County may be eligible to receive a $3,500 tax credit. As part of the Northwest George Joint Development Authority that allows an additional $500 credit per job, Chattooga County’s total job tax credit is $4,000 per job.
Ports Activity Enhancement
If a Northwest Georgia company elects to increase its port traffic at the Port of Savannah or the Port of Brunswick, an additional $1,250 tax credit per job may be available.
Dade County ↓ Click for information ↓
Property Tax Millage Rates
- State 0.000
- School 14.200
- Incorporated 10.554
- Trenton 4.498
- Unincorporated 8.000
Effective Tax Rates per $1,000
(Total Millage Rate) x (Assessment Rate - 40%)
Sales Tax
- Local 3%
- State 4%
Dade County Tax Commissioner Office
- Angie Galloway
- 71 Case Avenue
- P.O. Box 349
- Trenton, GA 30752
- 706.657.7563
- Trenton City Hall
- 12882 North Main Street
- Trenton, GA 30752
- 706.657.4167
Inventory Tax Exemption
Freeport Exemption is the general term used for the exemption of ad valorem tax on specific classes of business inventories.
Currently, the following categories of inventoried goods are exempt:
- Manufacturer’s raw materials and goods in process
- Finished goods held by the original manufacturer
- Finished goods held by distributors, wholesalers and manufacturers destined for out-of-state shipment
- Dade County 100%
- Trenton 100%
Job Tax Credits
Prospective businesses locating in Northwest Georgia would be eligible for a job tax credit on their state income tax liabilities for a ten-year period. The tax credit amount depends on the county’s tier status and the number of jobs created. Since Dade County is designated as a Tier 3 community, companies creating at least 15 jobs in Dade County may be eligible to receive a $1,250 tax credit. As part of the Northwest Georgia Joint Development Authority, Dade County allows an additional $500 credit per job offering that brings the total to a $1,750 per job tax credit.
Ports Activity Enhancement
If a Northwest Georgia company elects to increase its port traffic at the Port of Savannah or the Port of Brunswick, an additional $1,250 tax credit per job may be available.
Walker County ↓ Click for information ↓
Property Tax Millage Rates
- State 0.000
- School 16.404
- Incorporated 9.921
- Chickamauga 0.000
- Chickamauga School 14.250
- Fort Oglethorpe 4.509
- LaFayette 2.240
- Lookout Mountain 8.000
- Rossville 10.960
- Unincorporated 6.828
Effective Tax Rates per $1,000
(Total Millage Rate) x (Assessment Rate - 40%)
Sales Tax
- Local 4%
- State 4%
Walker County Tax Assessor’s Office
- Terry Gilreath
- Chief Appraiser
- P.O. Box 399
- 122 Highway 95, 2nd Floor
- Rock Spring, GA 30739
- 706.638.4823
- walkerassessors@yahoo.com
- Chickamauga City Hall
- 103 Crittenden Avenue
- Chickamauga, GA 30707
- 706.375.3177
- LaFayette City Hall
- 207 South Duke Street
- LaFayette, GA 30728
- 706.639.1500
- Lookout Mountain City Hall
- 1214 Lula Lake Road
- Lookout Mountain, GA 30750
- 706.820.1586
- Rossville City Hall
- 400 McFarland Avenue
- Rossville, GA 30741
- 706.866.1325
Inventory Tax Exemption
Freeport Exemption is the general term used for the exemption of ad valorem tax on specific classes of business inventories.
Currently, the following categories of inventoried goods are exempt:
- Manufacturer’s raw materials and goods in process
- Finished goods held by the original manufacturer
- Finished goods held by distributors, wholesalers and manufacturers destined for out-of-state shipment
- Walker County 100%
- Chickamauga 100%
- LaFayette 100%
- Lookout Mountain 100%
- Rossville 100%
Job Tax Credits
Prospective businesses locating in Northwest Georgia would be eligible for a job tax credit on their state income tax liabilities for a ten-year period. The tax credit amount depends on the county’s tier status and the number of jobs created. Since Walker County is designated as a Tier 2 community, businesses creating at least 10 jobs in the county may be eligible to receive a $2,500 tax credit. As part of the Northwest Georgia Joint Development Authority, Walker County allows an additional $500 credit per job for a total of $3,000 per job tax credit.
Ports Activity Enhancement
If a Northwest Georgia company elects to increase its port traffic at the Port of Savannah or the Port of Brunswick, an additional $1,250 tax credit per job may be available.