Chattooga County Property Assessors Website
ASSESSMENT NOTICE EXPLAINED
Now we cut to the chase. The "Current Value" section of your assessment notice tells you the value at which the county Board of Assessors has appraised your property for this tax year. In the sample notice, the Assessors Office is appraising your property for a "Fair Market Value" of $105,000. The number immediately below that ($42,000) is the "Assessed Value". THIS is the value that will be used to calculate your property tax for this year.
The purpose of sending out these notices (aside from spending lots of taxpayer money on postage) is to give you the opportunity to correct any errors we may have in our records concerning your property and/or its fair market value. The goal is to settle most questions of value (did the house burn down before the first of the year, did any properties really sell in line with what we have yours valued at, etc) before the tax rate for this year is set.