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Sales Tax

Catoosa County has a 7% sales tax. Sales tax are not levied to the consumer for services rendered. Only on goods purchased.

  • 3% local sales tax includes 1% Lost Option Sales Tax (LOST), 1% Education Special Purpose Local Option Sales Tax (ESPLOST), and 1% Special Purpose Local Option Sales Tax (SPLOST).

  • 4% state sales tax - state sales tax is not levied on certain certain food items.

Property Tax

All real and personal property in Catoosa County is assessed at 40% of its total fair market value, and the millage rate is applied to the 40% value. The effective tax rate is per $1,000 of a property’s total fair market value. This rate applies to all land, buildings, machinery, equipment and inventory.

 

 

For more information regarding tax rates and regulations, please contact the Catoosa County Tax Assessors Office, 706-965-3772.

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Current Millage Rate

Current Millage Rate (2021):

Catoosa County has the lowest millage rate in our area and has continuously had one of the lowest millage rates in the State.

The average millage rate for the State of Georgia is 30 mills.

Source: GA Department of Revenue 2018 report

 

  • Catoosa County:  6.418 mills

  • Catoosa County School System: 16.722 mills

TOTAL COUNTY & SCHOOL MILLAGE RATE = 23.140

EFFECTIVE RATE PER $1,000 FMV = $9.256

  • City of Ringgold: 3.110 mills

TOTAL COUNTY, CITY, & SCHOOL MILLAGE RATE = 26.250

EFFECTIVE RATE PER $1,000 FMV = $10.500

  • City of Fort Oglethorpe: 6.387 mills

TOTAL COUNTY, CITY, & SCHOOL MILLAGE RATE = 29.527

EFFECTIVE RATE PER $1,000 FMV = $11.8108

Freeport Tax Exemptions

Catoosa County has adopted Level 1 Freeport Tax Exemptions. As a result, the following categories of inventory exempt from state and local property tax:   

  • Category 1 Inventory of goods in the process of being manufactured or produced including raw materials and partly finished goods.

  • Category 2 - Inventory of finished goods manufactured or produced in Georgia held by the manufacturer or producer for a period not to exceed 12 months.

  • Category 3 - Inventory of finished goods on January 1 that are stored in a warehouse, dock, or destined for shipment outside of Georgia for a  period not to exceed 12 months.

Applications for inventory tax exemptions must be submitted April 1 each year to the Catoosa County Tax Assessors Office in order to be considered for eligibility.

 

Form PT50FP is available online with the Georgia Department of Revenue by clicking this link.

Current Freeport Exemption Levels:

County              100%

Ringgold            100%

Fort Oglethorpe  40%

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