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 
September 22, 2020 
 
LEE THOMAS 
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 2019. 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 
 
June 11,2020. 
 
 2019 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
September 22, 2020 
 
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 
 
37.31 38.30 38.01 39.65 38.22 39.02 38.30 38.11 40.39 38.05 39.38 37.11 38.70 38.09 39.43 38.56 38.42 38.60 38.51 38.38 40.99 39.53 38.19 38.32 38.01 38.14 36.70 38.47 38.46 39.99 39.49 39.06 39.26 38.46 38.05 40.16 37.70 37.46 39.31 39.38 
 
$ 
 
2,598,553,370 
 
411,887,368 
 
659,590,573 
 
344,440,030 
 
3,170,814,204 
 
1,578,485,288 
 
6,838,195,933 
 
8,282,164,971 
 
997,622,122 
 
964,585,789 
 
11,489,547,010 
 
686,354,353 
 
829,150,954 
 
1,123,129,523 
 
4,258,721,672 
 
5,645,711,067 
 
11,264,964,140 
 
1,891,354,470 
 
319,534,387 
 
4,189,209,880 
 
705,891,403 
 
6,546,229,171 
 
5,079,014,903 
 
803,913,687 
 
46,982,066,707 
 
160,527,884 
 
1,153,913,970 
 
30,665,356,670 
 
12,106,094,481 
 
277,567,860 
 
21,104,392,264 
 
624,080,486 
 
92,814,704,448 
 
2,535,985,879 
 
2,608,257,562 
 
14,906,777,544 
 
1,115,749,659 
 
15,152,420,598 
 
734,048,603 
 
1,802,107,368 
 
 2019 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
September 22, 2020 
 
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 
39.40 38.90 38.00 38.27 36.25 39.72 40.10 39.07 39.46 37.78 38.11 40.60 40.68 38.06 38.68 39.64 38.70 38.83 38.19 38.17 39.73 38.29 38.48 39.47 38.38 38.24 39.02 38.33 39.62 39.73 38.82 40.14 38.10 40.85 40.30 37.02 38.13 37.47 40.02 38.70 
 
ADJUSTED 100% DIGEST 
 
$ 
 
1,299,230,712 
 
4,200,252,958 
 
2,403,150,130 
 
77,314,144,762 
 
1,087,399,459 
 
797,813,278 
 
5,450,173,587 
 
14,025,185,098 
 
1,293,117,014 
 
289,241,485 
 
5,399,743,045 
 
1,442,742,041 
 
1,274,352,842 
 
660,231,883 
 
4,476,880,427 
 
16,700,442,033 
 
5,212,612,295 
 
38,175,892,248 
 
1,991,550,319 
 
106,261,420,556 
 
3,883,905,318 
 
232,052,145 
 
15,396,658,832 
 
2,795,834,932 
 
1,534,650,440 
 
4,497,740,123 
 
100,687,940,786 
 
3,552,383,941 
 
16,323,469,292 
 
918,976,032 
 
1,463,191,231 
 
3,453,833,913 
 
2,777,442,549 
 
1,018,187,787 
 
23,570,182,067 
 
11,397,461,782 
 
612,736,929 
 
5,953,891,315 
 
1,136,159,857 
 
918,351,566 
 
 2019 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
September 22, 2020 
 
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 
 
40.75 38.63 39.31 38.52 37.31 40.70 38.06 37.32 38.49 38.05 38.12 38.82 38.82 38.50 38.77 39.16 38.02 40.59 40.70 39.28 38.96 39.95 39.89 39.87 38.46 38.86 39.19 38.33 39.28 39.80 38.08 40.15 38.19 34.09 38.09 38.63 40.54 38.07 38.92 39.50 
 
$ 
 
1,178,428,104 
 
604,390,475 
 
397,909,228 
 
1,875,186,610 
 
1,348,134,214 
 
439,211,448 
 
2,202,178,844 
 
2,546,650,203 
 
4,044,894,433 
 
708,022,631 
 
824,852,302 
 
4,561,988,744 
 
3,025,529,235 
 
914,595,507 
 
2,053,952,141 
 
508,616,572 
 
1,686,868,464 
 
1,220,756,645 
 
1,475,394,921 
 
520,012,719 
 
1,487,206,030 
 
3,813,407,375 
 
437,543,251 
 
2,483,199,018 
 
2,814,777,091 
 
16,375,928,821 
 
8,262,611,812 
 
5,846,365,687 
 
1,147,980,165 
 
13,008,914,926 
 
1,952,743,226 
 
3,742,901,298 
 
1,301,477,894 
 
1,398,355,751 
 
2,821,535,879 
 
615,378,917 
 
3,598,709,816 
 
195,783,586 
 
4,466,064,691 
 
496,919,298 
 
 2019 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
September 22, 2020 
 
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 
 
38.02 36.57 38.02 40.00 40.83 38.48 38.40 39.11 39.73 38.05 39.07 38.46 39.50 38.90 38.20 38.53 38.04 39.64 38.26 38.94 39.33 38.21 38.63 37.56 38.04 34.40 38.53 38.16 38.45 39.64 38.23 38.63 37.57 38.14 38.69 37.08 41.01 39.36 38.07 
 
$ 
 
14,685,304,478 
 
7,877,563,208 
 
303,922,428 
 
1,035,395,569 
 
708,646,530 
 
4,669,757,796 
 
1,926,097,599 
 
452,480,763 
 
1,837,835,279 
 
569,062,576 
 
159,940,992 
 
1,173,857,777 
 
608,351,674 
 
771,518,787 
 
793,108,504 
 
2,247,795,335 
 
3,222,244,978 
 
1,062,340,578 
 
2,185,138,201 
 
317,524,224 
 
6,454,215,102 
 
582,679,557 
 
796,929,364 
 
3,517,806,002 
 
1,717,821,724 
 
3,986,086,621 
 
8,171,960,452 
 
2,142,665,679 
 
493,742,394 
 
1,773,594,254 
 
2,037,027,402 
 
250,177,161 
 
377,010,305 
 
2,645,833,577 
 
5,349,433,131 
 
444,800,526 
 
883,350,012 
 
896,124,715 
 
1,377,553,081 
 
 2019 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
September 22, 2020 
 
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 
38.27 38.17 39.53 38.82 39.02 39.62 39.47 39.53 38.11 34.40 37.47 96.73 47.83 38.06 99.04 37.47 39.26 38.96 38.70 39.19 38.53 38.53 36.70 38.82 39.89 39.64 
 
ADJUSTED 100% DIGEST 
 
$ 
 
6,658,563,838 
 
85,786,652,808 
 
75,930,846 
 
618,318,007 
 
3,652,834,676 
 
898,400,924 
 
2,832,219,725 
 
2,700,419,275 
 
3,125,277,012 
 
366,602,663 
 
582,470,834 
 
4,096,602,972 
 
4,627,402,673 
 
1,599,882,586 
 
5,618,397,531 
 
2,262,218,481 
 
8,984,382,215 
 
128,162,369 
 
3,299,379,155 
 
2,217,656 
 
599,189,302 
 
1,829,830,003 
 
205,961,445 
 
4,278,934,755 
 
28,273,342 
 
932,478,294 
 
$ 
 
145,791,003,387 
 
1,016,215,821,567 
 
$ 
 
1,162,006,824,954