GREG S. GRIFFIN 
STATE AUDITOR (404) 656-2174 
 
DEPARTMENT OF AUDITS AND ACCOUNTS 
SALES RATIO DIVISION 
270 Washington Street, S.W., Room 1-156 Atlanta, Georgia 30334-8400 
October 1, 2019 
 
LEE THOMAS 
DEPUTY DIRECTOR (404) 656-0494 
 
The following report includes the Revised State-wide Equalized 100% Digest for 
 
school tax purposes from the Sales Ratio Study for calendar year 2018. Each adjusted digest 
 
is computed by school district and includes a sales assessment ratio and adjusted 100% 
 
digest of each district. 
 
Please substitute this information for that previously delivered to you on or about 
 
May 31, 2019. 
 
 2018 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
October 1, 2019 
 
CODE 
001 002 003 004 005 006 007 008 009 010 011 012 013 014 015 016 017 018 019 020 021 022 023 024 025 026 027 028 029 030 031 032 033 034 035 036 037 038 039 040 
 
SCHOOL DISTRICT 
APPLING ATKINSON BACON BAKER BALDWIN BANKS BARROW BARTOW BEN HILL BERRIEN BIBB BLECKLEY BRANTLEY BROOKS BRYAN BULLOCH BURKE BUTTS CALHOUN CAMDEN CANDLER CARROLL CATOOSA CHARLTON CHATHAM CHATTAHOOCHEE CHATTOOGA CHEROKEE CLARKE CLAY CLAYTON CLINCH COBB COFFEE COLQUITT COLUMBIA COOK COWETA CRAWFORD CRISP 
 
OVERALL RATIO 
 
ADJUSTED 100% DIGEST 
 
38.23 38.16 38.15 41.03 38.35 38.31 38.13 38.36 39.16 38.33 39.26 38.18 39.60 39.99 38.64 38.41 39.69 37.07 39.78 39.87 38.21 37.60 39.33 39.92 38.90 38.24 36.47 38.59 38.73 38.70 41.08 39.82 38.90 38.73 38.50 39.45 39.19 38.72 38.71 38.83 
 
$ 
 
2,458,677,438 
 
392,647,298 
 
653,411,532 
 
339,186,896 
 
3,128,441,098 
 
1,481,231,544 
 
6,407,179,428 
 
7,443,088,843 
 
985,214,751 
 
940,999,248 
 
11,332,787,530 
 
660,149,485 
 
831,189,076 
 
1,069,958,754 
 
4,003,958,569 
 
5,272,706,302 
 
9,600,543,220 
 
1,755,680,821 
 
321,384,386 
 
3,976,672,144 
 
716,735,081 
 
6,073,159,935 
 
4,764,960,373 
 
767,233,100 
 
43,065,867,434 
 
162,024,132 
 
1,153,124,143 
 
27,888,214,103 
 
11,013,369,538 
 
273,750,820 
 
19,995,567,405 
 
602,195,908 
 
88,548,700,201 
 
2,420,927,323 
 
2,583,055,336 
 
14,348,698,585 
 
1,045,030,682 
 
13,955,918,071 
 
733,727,663 
 
1,695,288,150 
 
 2018 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
October 1, 2019 
 
CODE 
041 042 043 044 045 046 047 048 049 050 051 052 053 054 055 056 057 058 059 060 061 062 063 064 065 066 067 068 069 070 071 072 073 074 075 076 077 078 079 080 
 
SCHOOL DISTRICT 
DADE DAWSON DECATUR DEKALB DODGE DOOLY DOUGHERTY DOUGLAS EARLY ECHOLS EFFINGHAM ELBERT EMANUEL EVANS FANNIN FAYETTE FLOYD FORSYTH FRANKLIN FULTON GILMER GLASCOCK GLYNN GORDON GRADY GREENE GWINNETT HABERSHAM HALL HANCOCK HARALSON HARRIS HART HEARD HENRY HOUSTON IRWIN JACKSON JASPER JEFF DAVIS 
 
OVERALL RATIO 
 
ADJUSTED 100% DIGEST 
 
40.53 41.12 38.94 38.37 38.22 38.64 39.12 39.20 42.56 38.40 38.51 41.23 40.78 38.57 38.17 38.57 39.04 38.32 38.23 Estimated 39.42 39.58 38.02 38.16 39.11 38.05 38.97 38.61 38.97 40.83 40.01 40.32 37.48 41.67 40.83 38.02 38.20 38.20 38.63 39.60 
 
$ 
 
1,238,513,296 
 
3,897,352,628 
 
2,330,402,895 
 
71,383,214,369 
 
1,018,301,640 
 
826,167,409 
 
5,472,561,942 
 
13,115,436,702 
 
1,220,758,655 
 
286,164,888 
 
4,908,316,934 
 
1,402,552,770 
 
1,245,008,005 
 
619,312,958 
 
4,115,042,571 
 
15,936,892,632 
 
4,960,581,500 
 
35,420,729,757 
 
1,729,961,793 
 
99,430,891,925 
 
3,752,161,214 
 
221,505,014 
 
14,969,451,529 
 
2,780,763,253 
 
1,490,370,460 
 
4,329,109,499 
 
91,569,240,839 
 
3,446,183,973 
 
15,263,291,233 
 
893,343,469 
 
1,376,652,133 
 
3,345,313,768 
 
2,710,174,719 
 
949,864,212 
 
24,166,521,948 
 
10,498,509,795 
 
611,076,131 
 
5,509,864,346 
 
1,116,878,345 
 
881,209,655 
 
 2018 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
October 1, 2019 
 
CODE 
081 082 083 084 085 086 087 088 089 090 091 092 093 094 095 096 097 098 099 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 
 
SCHOOL DISTRICT 
JEFFERSON JENKINS JOHNSON JONES LAMAR LANIER LAURENS LEE LIBERTY LINCOLN LONG LOWNDES LUMPKIN MACON MADISON MARION MCDUFFIE MCINTOSH MERIWETHER MILLER MITCHELL MONROE MONTGOMERY MORGAN MURRAY MUSCOGEE NEWTON OCONEE OGLETHORPE PAULDING PEACH PICKENS PIERCE PIKE POLK PULASKI PUTNAM QUITMAN RABUN RANDOLPH 
 
OVERALL RATIO 
 
ADJUSTED 100% DIGEST 
 
39.90 39.40 38.43 39.86 38.03 40.25 38.62 37.85 39.46 38.19 38.78 38.87 38.04 38.26 38.65 40.42 38.08 39.63 40.40 40.57 40.03 38.79 40.09 39.49 38.15 39.64 38.90 39.04 35.67 39.09 38.70 40.40 38.02 36.03 37.74 39.59 39.97 38.25 38.68 40.10 
 
$ 
 
1,097,276,817 
 
562,456,407 
 
396,117,385 
 
1,798,242,972 
 
1,321,777,640 
 
439,525,518 
 
2,123,776,131 
 
2,490,526,723 
 
3,808,781,843 
 
711,611,932 
 
786,891,506 
 
4,446,964,104 
 
2,828,210,148 
 
889,330,639 
 
1,861,612,380 
 
491,836,000 
 
1,630,689,772 
 
1,222,583,596 
 
1,433,655,235 
 
478,001,576 
 
1,418,909,959 
 
3,811,703,190 
 
427,772,024 
 
2,440,346,006 
 
2,814,355,419 
 
15,913,909,773 
 
7,614,909,628 
 
5,224,631,197 
 
1,055,288,998 
 
11,983,243,127 
 
1,817,001,628 
 
3,615,124,133 
 
1,242,378,748 
 
1,292,952,393 
 
2,675,164,730 
 
604,695,542 
 
3,445,943,250 
 
190,483,083 
 
4,415,428,198 
 
486,467,557 
 
 2018 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
October 1, 2019 
 
CODE 
121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 
 
SCHOOL DISTRICT 
RICHMOND ROCKDALE SCHLEY SCREVEN SEMINOLE SPALDING STEPHENS STEWART SUMTER TALBOT TALIAFERRO TATTNALL TAYLOR TELFAIR TERRELL THOMAS TIFT TOOMBS TOWNS TREUTLEN TROUP TURNER TWIGGS UNION UPSON WALKER WALTON WARE WARREN WASHINGTON WAYNE WEBSTER WHEELER WHITE WHITFIELD WILCOX WILKES WILKINSON WORTH 
 
OVERALL RATIO 
 
ADJUSTED 100% DIGEST 
 
38.75 37.33 40.03 39.19 39.71 39.44 38.13 40.10 39.66 38.99 40.41 39.07 39.27 38.18 38.59 38.95 38.45 40.68 38.13 40.19 39.16 39.06 38.19 37.85 39.56 36.93 38.46 38.51 38.64 39.90 38.31 38.76 37.60 38.94 38.23 37.27 40.45 39.25 38.10 
 
$ 
 
14,148,968,973 
 
7,234,234,883 
 
290,679,845 
 
1,030,880,258 
 
753,774,711 
 
4,175,068,589 
 
1,875,056,396 
 
440,839,770 
 
1,828,057,101 
 
555,738,831 
 
153,110,900 
 
1,132,794,018 
 
597,921,158 
 
738,880,504 
 
785,910,879 
 
2,192,893,604 
 
3,125,739,521 
 
1,050,404,582 
 
2,092,721,163 
 
300,794,962 
 
6,144,432,496 
 
566,685,077 
 
810,847,666 
 
3,416,074,744 
 
1,655,539,713 
 
3,697,623,551 
 
7,640,147,648 
 
2,074,868,149 
 
497,048,029 
 
1,759,998,155 
 
2,008,961,703 
 
262,444,719 
 
372,093,225 
 
2,506,858,737 
 
5,233,858,705 
 
438,667,787 
 
888,833,444 
 
895,274,079 
 
1,340,829,880 
 
 2018 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
October 1, 2019 
 
CODE 
200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 
 
SCHOOL DISTRICT 
ATLANTA (DEKALB) ATLANTA (FULTON) BREMEN (CARROLL) BREMEN (HARALSON) BUFORD (GWINNETT) BUFORD - HALL CALHOUN CARROLLTON CARTERSVILLE CHICKAMAUGA COMMERCE DALTON DECATUR DUBLIN GAINESVILLE JEFFERSON MARIETTA PELHAM ROME SOCIAL CIRCLE (NEWTON) SOCIAL CIRCLE (WALTON) THOMASVILLE TRION VALDOSTA VIDALIA (MONTGOMERY) VIDALIA (TOOMBS) 
SUB-TOTAL-CITIES 
SUB-TOTAL-COUNTIES 
100% STATE DIGEST 
 
OVERALL RATIO 
38.37 Estimated 
37.60 40.01 38.97 38.97 38.16 37.60 38.36 36.93 38.20 95.57 47.96 38.62 97.43 38.20 38.90 40.03 39.04 38.90 38.46 38.95 36.47 38.87 40.09 40.68 
 
ADJUSTED 100% DIGEST 
 
$ 
 
5,992,623,596 
 
81,474,417,820 
 
72,834,338 
 
584,928,730 
 
3,269,734,388 
 
782,883,564 
 
2,377,646,987 
 
2,445,166,852 
 
2,816,750,715 
 
315,922,585 
 
561,884,189 
 
4,081,793,590 
 
4,308,132,361 
 
1,482,810,250 
 
5,352,458,936 
 
2,037,783,641 
 
8,608,080,110 
 
120,304,390 
 
3,167,566,381 
 
2,061,695 
 
602,111,926 
 
1,786,198,812 
 
194,138,297 
 
4,269,047,764 
 
28,598,958 
 
914,204,184 
 
$ 
 
137,650,085,059 
 
955,328,442,212 
 
$ 
 
1,092,978,527,271