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 
 
November 12, 2021 
 
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 2020. 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 August 4, 2021. 
 
 2020 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
November 12, 2021 
 
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 
 
38.02 37.44 38.21 39.12 35.74 38.82 37.24 37.12 39.73 36.21 39.32 40.80 35.21 38.52 39.57 38.12 40.70 39.30 39.20 37.08 40.89 39.03 35.73 35.09 38.24 38.01 36.84 38.02 38.97 40.33 38.45 35.19 38.63 37.49 36.50 39.77 35.79 38.38 37.51 39.58 
 
$ 
 
2,913,546,752 
 
430,372,557 
 
663,215,224 
 
347,411,302 
 
3,403,769,635 
 
1,648,645,178 
 
7,430,286,997 
 
9,443,196,552 
 
1,014,576,958 
 
1,005,601,513 
 
11,952,423,524 
 
706,154,471 
 
885,540,929 
 
1,231,212,520 
 
4,573,994,878 
 
5,826,484,744 
 
13,953,145,407 
 
1,998,651,984 
 
325,208,316 
 
4,443,574,480 
 
709,540,116 
 
7,096,034,633 
 
5,578,997,389 
 
849,934,853 
 
49,379,844,820 
 
160,158,621 
 
1,182,924,429 
 
33,315,107,588 
 
12,796,831,179 
 
274,135,994 
 
22,803,970,443 
 
671,492,496 
 
99,044,172,666 
 
2,537,820,234 
 
3,039,369,117 
 
15,882,954,208 
 
1,183,987,932 
 
17,518,491,450 
 
782,934,854 
 
1,817,804,438 
 
 2020 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
November 12, 2021 
 
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 
39.04 39.19 37.09 38.07 38.38 35.01 40.70 38.72 40.93 36.42 38.72 39.70 38.38 37.71 36.54 39.06 38.90 39.36 38.25 37.42 38.82 38.36 37.45 38.59 39.02 37.45 38.49 36.28 38.53 39.45 39.03 40.63 38.15 40.88 39.99 36.26 36.45 38.38 39.23 38.91 
 
ADJUSTED 100% DIGEST 
 
$ 
 
1,369,622,987 
 
4,495,902,565 
 
2,542,682,723 
 
82,205,439,148 
 
1,132,819,847 
 
892,749,838 
 
5,365,639,313 
 
15,108,209,943 
 
1,286,534,491 
 
290,460,085 
 
5,622,119,915 
 
1,526,713,465 
 
1,314,500,368 
 
652,896,907 
 
4,898,591,480 
 
17,860,376,543 
 
5,375,916,729 
 
39,495,010,872 
 
2,104,893,791 
 
111,557,899,584 
 
4,152,298,439 
 
236,812,095 
 
16,061,446,178 
 
2,802,554,065 
 
1,539,934,693 
 
4,782,854,719 
 
109,387,531,954 
 
3,826,442,474 
 
17,858,600,721 
 
933,323,296 
 
1,554,206,129 
 
3,570,528,589 
 
2,944,912,506 
 
1,076,473,955 
 
25,380,041,444 
 
11,961,826,082 
 
631,683,472 
 
6,239,819,766 
 
1,287,939,265 
 
948,630,524 
 
 2020 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
November 12, 2021 
 
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 
 
39.68 40.82 39.85 39.36 38.94 39.69 37.78 34.53 38.07 38.86 38.30 38.26 39.95 38.10 38.07 41.12 37.76 39.36 39.52 37.08 39.14 39.65 36.83 40.39 37.15 37.13 38.13 38.55 38.99 39.60 35.39 39.73 38.08 38.77 38.11 37.29 40.65 37.60 38.03 38.89 
 
$ 
 
1,236,661,737 
 
646,189,571 
 
405,937,831 
 
1,879,415,107 
 
1,395,482,776 
 
453,981,423 
 
2,331,622,926 
 
2,807,496,871 
 
4,236,430,558 
 
707,158,761 
 
852,960,717 
 
4,567,559,052 
 
2,990,280,246 
 
999,303,265 
 
2,232,587,771 
 
493,731,915 
 
1,682,943,717 
 
1,309,691,975 
 
1,565,490,777 
 
545,169,050 
 
1,472,566,134 
 
3,994,543,116 
 
469,939,722 
 
2,629,952,513 
 
2,926,366,081 
 
16,381,547,483 
 
9,037,248,259 
 
6,227,445,544 
 
1,166,133,340 
 
14,149,218,395 
 
2,188,080,312 
 
3,972,781,071 
 
1,354,744,001 
 
1,537,107,960 
 
3,095,211,567 
 
649,788,559 
 
3,770,342,826 
 
201,596,697 
 
4,595,665,190 
 
500,747,730 
 
 2020 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
November 12, 2021 
 
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 
 
37.26 37.82 37.44 38.14 38.43 39.34 37.16 38.83 39.07 35.88 41.36 38.45 39.21 37.79 38.36 38.31 34.85 39.92 37.66 38.62 39.07 36.86 37.56 37.33 38.44 34.00 38.84 38.28 39.12 40.55 37.31 38.33 38.16 36.50 37.53 37.29 39.46 38.18 35.40 
 
$ 
 
16,097,997,604 
 
8,534,592,508 
 
315,204,840 
 
1,089,192,057 
 
801,365,474 
 
4,743,722,795 
 
2,027,056,528 
 
448,311,046 
 
1,862,583,740 
 
604,754,452 
 
160,506,431 
 
1,225,072,243 
 
633,929,043 
 
700,835,518 
 
792,720,494 
 
2,278,267,029 
 
3,561,188,240 
 
1,077,767,506 
 
2,369,252,452 
 
331,075,274 
 
6,903,209,734 
 
606,929,582 
 
810,426,386 
 
3,601,403,531 
 
1,818,515,199 
 
4,099,305,492 
 
8,726,054,153 
 
2,234,335,020 
 
483,356,897 
 
1,732,833,914 
 
2,130,025,337 
 
251,307,063 
 
381,200,273 
 
2,802,747,891 
 
5,599,987,966 
 
451,024,380 
 
921,418,415 
 
977,553,853 
 
1,462,790,879 
 
 2020 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED 
November 12, 2021 
 
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 
38.07 37.42 39.03 39.03 38.49 38.53 38.59 39.03 37.12 34.00 38.38 93.82 47.59 37.78 96.33 38.38 38.63 39.14 38.90 38.13 38.84 38.31 36.84 38.26 36.83 39.92 
 
ADJUSTED 100% DIGEST 
 
$ 
 
6,597,692,227 
 
91,352,760,382 
 
80,326,420 
 
647,040,640 
 
4,199,658,802 
 
1,019,033,882 
 
2,948,558,455 
 
2,926,756,480 
 
3,604,407,241 
 
371,830,062 
 
671,447,478 
 
4,225,990,374 
 
4,944,694,974 
 
1,665,597,339 
 
6,309,940,309 
 
2,397,785,805 
 
9,574,260,974 
 
125,954,076 
 
3,463,870,915 
 
2,417,164 
 
668,676,148 
 
1,890,773,073 
 
191,313,225 
 
4,464,485,158 
 
30,024,915 
 
934,012,797 
 
$ 
 
155,309,309,315 
 
1,082,411,306,126 
 
$ 
 
1,237,720,615,441