Learn more about your Whitfield County property taxes.

We understand that the 2024 & 2025 tax bills are confusing.

You work hard for your money, and you and your neighbors want to see good stewardship and public services in Whitfield County. Your local government wants the same things.

This website, created by the Whitfield County Government, will help you understand:

  1. HOW your properties are assessed.

  2. HOW that assessment determines your tax bill.

  3. WHAT you can expect next for your property taxes for 2024 and 2025.

You will receive an Amended 2024 Tax Bill and a 2025 Tax Bill this year.

You received your amended 2024 Assessment Notice in May, 2025. The Board of Assessors has worked with the county commissioners, city councils and local school boards to provide them with the information they need to finalize their millage rates for 2024. Those decisions will lead to a new 2024 amended tax bill to be sent out later in 2025. For your 2024 Amended Tax Bill, if you overpaid, you will receive a refund. If you underpaid, you will owe money. We understand this may cause questions. We invite you to visit our FAQ Section by clicking here.

This means that you, the tax payer, will receive a 2024 Amended Tax Bill and a 2025 Tax Bill all within the calendar year of 2025.

You will receive your 2025 Assessment Notice within the next month and you should receive your 2025 tax bill before the end of the year. We will update as final dates become available.

Here is the breakdown of your tax bills for 2024 and 2025.

The temporary 2024 tax bill you received in December of 2024.

The amended 2024 tax bill you will receive later in 2025.

The 2025 tax bill that you will also receive in the Fall of 2025.

Frequently Asked Questions: 2025 Assessment Notices & Tax Bill.

Click a question to view the answer.

  • If your 2025 assessment increased and there were no improvements to your property, market sales in your area may have indicated a need to reappraise your property values.

  • Georgia law does not require property values to change every year, but it does require that county property assessments reflect fair market value as of January 1 each year.

    Each county’s Board of Tax Assessors is responsible for determining property values and must follow strict state laws and guidelines to ensure those values are accurate, current, and equitable.

    To maintain accountability and consistency across the state:

    • The Georgia Department of Revenue oversees each county’s Board of Assessors.

    • The Georgia Department of Audits and Accounts independently audits county assessments to ensure compliance with the law.

    Because the State of Georgia uses local property values to determine how much state funding is returned to public schools and other local entities, assessments must remain uniform and up-to-date statewide. This helps ensure fairness, proper revenue distribution, and overall economic stability.

  • The 2025 notices are being mailed in July 2025—before the 2024 tax bills—to meet a state-mandated deadline of July 15. This helps avoid delays in the October 2025 billing process and ensures taxing authorities receive funding on time so they can continue providing essential services like public education, public safety, and more. 

  • a. Assessment Notice: Shows the value assigned to your property for the upcoming tax year based on fair-market value. 

    b. Tax Bill: Shows the actual tax amount billed by the taxing authorities which depends on the assessed value and millage rates (determined by the taxing authorities).

  • The estimated rollback rate is a new line on your Tax Assessment Notice. It’s there to help you better understand what your taxes might look like, even before final tax rates are set. 

    This rate shows the amount that the millage rate would need to decrease to keep total property tax revenue the same as last year, even if property values have gone up. 

    It’s part of a new Georgia law to give taxpayers more transparency and clarity. The Estimated Rollback rate will help you anticipate what your tax bill might look like based on your property assessment.  

  • Before 2025, your Notice of Assessment showed your updated annual property value and used the previous year’s property tax millage rate to estimate what you might owe in taxes. This estimate wasn’t always accurate, especially in years when property values rose or the government rolled back the millage rate. 

    Lawmakers passed House Bill 581 (updated by House Bill 92) to require the estimated roll-back rate to provide a clearer picture of the effect of reassessments on the process of setting the millage rate so taxpayers can better understand their taxes. 

  • All millage rates are determined in public meetings and are required by law to be advertised and publicly posted. Make sure you are following along on each taxing authority’s social media pages and website. 

    To read more about Whitfield County Schools Millage Rate, click here.

    To read more about Dalton Public Schools Millage Rate, click here.

    To read more about the City of Dalton’s Millage Rate, click here.

    To read more about Whitfield County’s Millage Rate, click here.

  • You have the right to appeal your 2025 assessment within 45 days of the notice date, but there are important considerations:

    • If your 2024 Assessed Value Appeal remains pending, filing a 2025 appeal could affect any multi-year value freeze associated with the 2024 outcome.

    • For the year 2024, Georgia law allows a 3-year freeze after a Board of Equalization appearance, but new rules now require winning your appeal to lock in for only 2 years.

    • Filing for 2025 while 2024 is unresolved may reset or override that value-freeze benefit.

    Every situation differs—consulting with a real estate advisor or our office is recommended before proceeding with your appeal. We are here to help you navigate this confusing process. 

  • Appeals must be filed within 45 days of the date on the assessment notice. Visit the Assessor’s Office on the third floor of the Whitfield County Courthouse, or submit your appeal online at our website. 

    You can only appeal your assessed property value, not taxes. To determine if you have grounds to appeal your assessed value, visit our website, https://whitfieldassessor.com/, and gather the following information: 

    • Review your Property Record Card for accuracy on square footage, improvements, etc.

    • Use the Sales Search Tool to compare your home’s value to similar nearby sales.

    Gather evidence—photos showing structural issues, a professional appraisal, or price comparisons—that indicate your value may be overstated.

    • Your assessment value is frozen during review.

    • If unresolved, your case may be scheduled with the Board of Equalization.

    • Appearing before the Board and winning can provide a value freeze, which lasts 2 years under the new Georgia law.

  • Your tax bill depends on:

    • Your assessed value (determined by the Tax Assessors’ Office)

    • The millage rates (determined by the taxing authorities):

      • Whitfield County

      • City of Dalton

      • Dalton Public Schools

      • Whitfield County Schools

      • City of Varnell

    Each holds public hearings to finalize millage rates. They post these publicly in the Dalton Daily Citizen, on social media pages, and on their websites.

Frequently Asked Questions: 2024 Amended Assessment and Tax Bills.

In December, we welcomed a performance review audit from the Georgia Department of Revenue to review our policies and procedures and affirm the necessity of safeguarding our tax procedures in compliance with state law and local regulations. We hope to receive the audit’s recommendations soon and are implementing safeguards to ensure tax assessments function properly moving forward.

Click a question to view the answer.

  • Decisions made over several years have led us to this point.

    In 2022, the previous Board of Assessors voted to keep property value assessments at their 2021 level in an effort to lessen the impact of increased cost of living, inflation and other impacts to the economy on Whitfield County residents. This coincided with dramatic increases in property values nationally over the past four years.

    At the same time, we all experienced a world health crisis and resulting economic crises. In light of these national and global factors, the state of Georgia issued some one-time tax exemptions that have now expired.

    Our local government entities also strove to consider taxpayers as they assessed and set millage rates to fund local services. After three years, we must realign appraised property values with true fair market values to ensure our tax process is in compliance with state law and our local regulations. 

    While painful, the decision is necessary. When our property values are not accurate, we risk fines of $5 a parcel, or over $200,000 per year assessed by the Georgia Department of Revenue.

  • The Whitfield County Tax Assessors assess roughly 40,500 parcels of residential, agricultural, commercial and industrial property according to the best available data and fair market value to determine property values and create a tax digest. The tax digest is a summary of values of all property types within the county. The appraisers follow Georgia Procedures Manual 560-11-10-.09(1)(a) to assess these parcels in Whitfield County.

  • The Whitfield County Board of Assessors assigns a value to parcels based on fair market value to create a tax digest each year. The Board of Assessors approves the tax digest and sends the information to Whitfield County, the City of Dalton, the City of Varnell, Whitfield County Schools and Dalton Public Schools. Those taxing entities then set a millage rate that allows them to meet their approved budget and provide community services.

    Your tax bill is calculated based on the Board of Assessors property digest assessment and the taxing entities’ millage rates. 

    A tax bill starts with the assessed property value provided by the tax assessors office. The Whitfield County Tax Commissioner uses the following formula to calculate your tax bill: 

    Property value-exemptions x millage rates = property tax bill. 

    For more information on property tax billing, visit the Whitfield County Tax Commission website. 

  • The sales prices of homes in your area determine your fair market value. Sales prices have steadily increased over the past few years. Although prices were increasing each year, the previous Board of Assessors voted to keep property value assessments at their 2021 level in 2022 in an effort to lessen the impact of increased cost of living, inflation and other impacts to the economy on Whitfield County residents.

    Your assessed value is likely to be  higher than it was for 2023 as it contains normal property value increases. Another factor for homesteaded properties is the loss of the one-time Property Tax Relief Grant that was only granted for 2023.

  • An amended 2024 tax digest was approved by the new Whitfield County Board of Assessors in January 2025. Property owners will receive an amended 2024 assessment notice showing the revised value of their property based on fair-market values. The amended 2024 digest will include an increase in the assessed value of many properties, compared to previous digests, to more accurately reflect actual property values and comply with state law.

    An increase in assessed value does not directly correlate to an increase in your property taxes, because many factors determine the final tax bill. The Board of Assessors will work with the county commissioners, city councils and local school boards to provide them with the information they need to finalize their millage rates for 2024. Those decisions will lead to a tax bill to be sent out later in 2025. 

    You can join our Tax Help email list to receive the latest timeline updates in your inbox.

  • An amended 2024 property tax bill will be determined once Whitfield County, the City of Dalton, the City of Varnell, Whitfield County Schools and Dalton Public Schools set a millage rate.

    Your amended 2024 tax bill will be calculated based on the amended 2024 tax digest and the millage rates set by these entities. The notice of your amended 2024 assessed value is not a bill. It is a notice of your updated assessed value. 

    You will receive an updated 2024 tax bill after your amended 2024 property assessment. 

  • The temporary 2024 bills should have already been paid. Many people pay their property taxes through an escrow with their mortgage company.

    The amended 2024 tax bills will be sent based on the amended property assessments.  

    In the event that the amended 2024 tax bills result in a lower tax than was billed to you in the temporary 2024 bills, you will receive a refund of that amount. In the event that the amended 2024 tax bills result in a higher tax than was billed to you in the temporary 2024 bills, you will owe the increased amount due. 

  • A temporary collection order was approved and temporary bills were sent to ensure the local governments had enough funding to continue providing services. Your temporary tax bill was based on the temporary digest. 

  • As the Whitfield County Board of Assessors works to ensure the property values are accurate, a tax digest for 2024 was approved by the Board of Assessors in June of 2024. Due to litigation, the June 2024 tax digest was never approved by the Department of Revenue.  

    As a part of that litigation, a temporary digest for 2024 was created and bills were prepared based on that temporary digest. This resulted in two tax bills for 2024: 

    1. The temporary 2024 tax bill you received in December 2024. 

    2. The amended 2024 tax bill you will receive in 2025. 

    Any discrepancies between the temporary 2024 tax bill and the amended 2024 tax bill will be shown on the amended, final 2024 tax bill to be mailed later this year (2025).

    If you overpaid, you will be refunded. If you underpaid, you will owe the difference. 

  • Taxes pay for the government services you rely on such as schools, road maintenance and emergency services. Without collecting taxes, the school districts and the county and city governments would be unable to deliver services. 

    A court instructed the Tax Commissioner to estimate 2024 tax bills based on 2023 bills plus 10% so we could continue operating while the Board of Assessors determined an amended 2024 digest based on real property values.  

  • Until millage rates are determined, we do not know if an individual property owner will receive a refund. We believe some properties will be eligible for a refund, while others will not.

  • The best way to ensure this does not happen again is for the properties to be assessed at fair market value every year. Our current tax procedures, outlined below, must be followed: 

    1. The Board of Assessors approves a tax digest based on fair-market property assessments. 

    2. The taxing entities receive the approved digest to set their millage rates. 

    3. The tax commissioner determines tax bills and collects taxes. 

    In December, we welcomed a performance review audit from the Georgia Department of Revenue to review our policies and procedures and affirm the necessity of safeguarding our tax procedures in compliance with state law and local regulations. We hope to receive the audit’s recommendations soon and are implementing safeguards to ensure tax assessments function properly moving forward.

Wondering how your taxes are determined?

Here is the process.

The Whitfield County Tax Assessors assess your property based on its fair market value for the annual tax digest.

The Whitfield County Board of Assessors sends all files for all property values, homestead and any other exemptions to the Tax Commissioner. The tax commissioner adds values for motor vehicles, timber, heavy equipment, non-homesteaded mobile home digest, and home stead exemption amounts.

The Tax Commissioner and the Board of Assessors work together to balance the tax value reports and send the information to the taxing entities.

Here are the taxing entities that set the millage rates for Whitfield County property taxes.

City of Dalton

Dalton Public Schools

Whitfield County Schools

Whitfield County

These entities each set a millage rate that allows them to meet their approved budgets and provide community services like schools, law enforcement, parks and recreation, public works, and more.

The City of Varnell adds an additional millage rate for county properties within their jurisdiction, and the Downtown Dalton Development Authority adds an extra millage rate for City properties within their jurisdiction.

The Board of Assessors and the Tax Commissioner submit the final digest to the Georgia Department of Revenue. If all necessary paperwork is in order, a collection order is granted.  

You then receive your tax bill.  

We understand that this process is confusing. We have created a Tax Help Email list to send timely and informative updates to taxpayers. You can join the list below.

Transparency and taxpayer rights are our top priorities.

We are working diligently to comply with local, state, and federal guidelines to ensure your taxpayer rights are upheld and we can continue offering excellent local services to make Whitfield County thrive.

Join the Tax Updates email list to stay informed about property tax information as it becomes available.

Do you have a question?

Send us an email with your detailed question, and we will do our best to respond within three business days.

Looking for other government pages?

Click on the office titles to visit their respective websites.