SALES RATIO STUDY
NOVEMBER 15, 2024
2023 State-Wide Equalized 100% Adjusted
Property Tax Digest Report - Revised
Greg S. Griffin | State Auditor Lee Thomas | Sales Ratio Division Director
2023 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED
November 15, 2024 The following report includes the Revised State-wide Equalized 100% Digest for school tax purposes from the Sales Ratio Study for calendar year 2023. 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 August 22, 2024.
CODE
001 002 003 004 005 006 007 008 009 010 011 012 013 014 015 016 017 018
SCHOOL DISTRICT
APPLING ATKINSON BACON BAKER BALDWIN BANKS BARROW BARTOW BEN HILL BERRIEN BIBB BLECKLEY BRANTLEY BROOKS BRYAN BULLOCH BURKE BUTTS
EQUALIZED RATIO
36.31 34.09 40.67 38.40 34.16 38.88 38.10 37.80 38.45 27.25 38.89 39.99 31.92 38.55 37.33 34.18 40.03 40.47
ADJUSTED 100%
$
DIGEST
3,442,986,970 574,245,897 921,613,090 372,684,981
4,434,589,598 2,627,933,466 12,143,912,855 14,772,486,605 1,361,723,990 1,474,453,222 15,732,236,617
927,891,198 1,338,945,337 1,537,881,433 7,545,510,302 9,238,782,484 19,610,326,207 2,990,841,526
2023 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED
November 15, 2024
CODE
SCHOOL DISTRICT
EQUALIZED RATIO
ADJUSTED 100%
$
DIGEST
019
CALHOUN
020
CAMDEN
021
CANDLER
022
CARROLL
023
CATOOSA
024
CHARLTON
025
CHATHAM
026
CHATTAHOOCHEE
027
CHATTOOGA
028
CHEROKEE
029
CLARKE
030
CLAY
031
CLAYTON
032
CLINCH
033
COBB
034
COFFEE
035
COLQUITT
036
COLUMBIA
037
COOK
038
COWETA
039
CRAWFORD
040
CRISP
041
DADE
042
DAWSON
043
DECATUR
044
DEKALB
045
DODGE
046
DOOLY
047
DOUGHERTY
048
DOUGLAS
39.35 38.91 39.05 39.11 33.36 38.09 37.09 37.13 38.94 38.74 38.94 37.70 38.75 28.37 38.32 31.72 37.55 39.02 29.48 37.60 37.45 38.00 37.29 40.01 38.45 38.01 36.64 38.09 34.29 38.00
382,784,734 6,483,094,956
913,154,592 11,667,786,634
8,173,397,621 1,109,183,406 69,091,326,323 189,406,707 1,806,001,623 54,337,595,490 19,296,827,312 316,059,940 33,644,880,483 897,245,438 136,993,033,404 3,570,132,179 3,435,397,952 22,687,445,107 1,780,138,901 26,913,976,504 999,280,169 2,342,360,310 2,112,005,435 7,416,939,816 3,041,360,740 118,243,273,889 1,351,696,764 1,110,124,939 6,621,014,167 23,005,132,809
2023 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED
November 15, 2024
CODE
SCHOOL DISTRICT
EQUALIZED RATIO
ADJUSTED 100%
$
DIGEST
049
EARLY
050
ECHOLS
051
EFFINGHAM
052
ELBERT
053
EMANUEL
054
EVANS
055
FANNIN
056
FAYETTE
057
FLOYD
058
FORSYTH
059
FRANKLIN
060
FULTON
061
GILMER
062
GLASCOCK
063
GLYNN
064
GORDON
065
GRADY
066
GREENE
067
GWINNETT
068
HABERSHAM
069
HALL
070
HANCOCK
071
HARALSON
072
HARRIS
073
HART
074
HEARD
075
HENRY
076
HOUSTON
077
IRWIN
078
JACKSON
38.17 29.68 37.15 40.32 35.00 28.56 36.42 38.39 39.85 39.34 37.17 36.12 39.89 39.91 38.12 37.40 27.71 39.11 38.89 37.14 38.45 32.98 36.90 39.17 38.30 39.00 39.48 36.06 28.84 39.44
1,551,272,373 358,665,768 9,878,876,427 2,235,017,027 1,890,815,908 950,472,499 8,507,234,603 25,511,414,133 7,733,183,187 63,264,285,725 3,004,323,344 161,187,969,631 7,489,672,217 275,584,742 22,751,869,089 3,955,001,574 2,216,051,534 9,071,123,409 161,933,884,975 5,663,768,366 29,113,508,261 1,139,628,897 2,234,163,084 4,647,952,521 4,296,526,078 1,099,532,172 40,671,098,199 16,511,991,741 809,472,592 11,189,539,217
2023 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED
November 15, 2024
CODE
SCHOOL DISTRICT
EQUALIZED RATIO
ADJUSTED 100%
$
DIGEST
079
JASPER
080
JEFF DAVIS
081
JEFFERSON
082
JENKINS
083
JOHNSON
084
JONES
085
LAMAR
086
LANIER
087
LAURENS
088
LEE
089
LIBERTY
090
LINCOLN
091
LONG
092
LOWNDES
093
LUMPKIN
094
MACON
095
MADISON
096
MARION
097
MCDUFFIE
098
MCINTOSH
099
MERIWETHER
100
MILLER
101
MITCHELL
102
MONROE
103
MONTGOMERY
104
MORGAN
105
MURRAY
106
MUSCOGEE
107
NEWTON
108
OCONEE
39.50 30.69 33.60 38.33 37.71 33.94 37.16 30.74 32.40 32.18 37.43 36.13 30.42 38.04 38.08 40.55 38.81 36.05 39.12 39.99 38.24 35.79 39.45 39.00 29.07 33.15 39.29 39.01 38.91 39.54
2,008,768,880 1,359,453,064 1,716,572,043
819,655,525 506,971,325 2,408,790,179 2,213,838,237 647,765,118 3,224,467,266 3,746,114,962 6,412,441,348 1,046,664,719 1,420,841,645 6,347,343,683 4,525,795,674 1,181,668,468 3,251,033,349 585,963,394 2,208,419,721 1,862,267,562 1,988,946,515 675,344,260 1,792,084,146 4,251,730,417 672,781,103 4,227,922,596 4,063,148,196 19,982,833,107 14,974,835,967 8,675,366,546
2023 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED
November 15, 2024
CODE
SCHOOL DISTRICT
EQUALIZED RATIO
ADJUSTED 100%
$
DIGEST
109
OGLETHORPE
110
PAULDING
111
PEACH
112
PICKENS
113
PIERCE
114
PIKE
115
POLK
116
PULASKI
117
PUTNAM
118
QUITMAN
119
RABUN
120
RANDOLPH
121
RICHMOND
122
ROCKDALE
123
SCHLEY
124
SCREVEN
125
SEMINOLE
126
SPALDING
127
STEPHENS
128
STEWART
129
SUMTER
130
TALBOT
131
TALIAFERRO
132
TATTNALL
133
TAYLOR
134
TELFAIR
135
TERRELL
136
THOMAS
137
TIFT
138
TOOMBS
36.35 39.83 38.88 38.92 38.61 38.08 31.76 31.21 39.02 39.45 35.68 39.17 38.68 38.33 38.57 36.64 33.78 38.95 28.17 39.72 32.59 38.43 35.20 36.52 33.80 34.62 37.32 39.10 31.19 38.01
1,854,592,752 24,083,927,613
2,764,225,322 5,484,426,421 1,990,945,396 2,484,787,850 4,468,988,240
866,679,329 6,539,608,116
233,181,519 6,164,002,811
616,708,158 22,526,274,644 13,100,230,154
401,059,493 1,340,740,999 1,051,301,945 7,493,758,681 3,223,566,401
507,310,140 2,342,857,136 704,244,033
201,478,969 1,552,795,115 827,488,234 883,989,244 880,289,863 3,000,330,281 4,684,233,407 1,637,160,387
2023 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED
November 15, 2024
CODE
SCHOOL DISTRICT
EQUALIZED RATIO
ADJUSTED 100%
$
DIGEST
139
TOWNS
140
TREUTLEN
141
TROUP
142
TURNER
143
TWIGGS
144
UNION
145
UPSON
146
WALKER
147
WALTON
148
WARE
149
WARREN
150
WASHINGTON
151
WAYNE
152
WEBSTER
153
WHEELER
154
WHITE
155
WHITFIELD
156
WILCOX
157
WILKES
158
WILKINSON
159
WORTH
36.79 37.27 38.94 34.58 32.69 40.35 38.03 38.67 39.95 36.38 34.35 33.63 34.70 35.33 38.26 37.19 30.97 32.85 32.07 31.84 30.88
3,682,684,203 376,368,756
9,958,249,888 689,748,059
1,040,277,083 6,594,593,415 2,612,779,100 6,356,754,848 13,486,786,129 2,916,719,204
570,715,846 2,204,954,780 2,896,765,357
276,279,846 428,686,594 4,204,282,066 8,635,668,574 624,284,815 1,274,303,350 1,314,264,543 1,773,258,087
2023 SALES RATIO STUDY STATE-WIDE EQUALIZED 100% ADJUSTED PROPERTY TAX DIGEST REPORT - REVISED
November 15, 2024
CODE
SCHOOL DISTRICT
EQUALIZED RATIO
ADJUSTED 100%
$
DIGEST
200
ATLANTA (DEKALB)
201
ATLANTA (FULTON)
202
BREMEN (CARROLL)
203
BREMEN (HARALSON)
204
BUFORD (GWINNETT)
205
BUFORD - HALL
206
CALHOUN
207
CARROLLTON
208
CARTERSVILLE
209
CHICKAMAUGA
210
COMMERCE
211
DALTON
212
DECATUR
213
DUBLIN
214
GAINESVILLE
215
JEFFERSON
216
MARIETTA
217
PELHAM
218
ROME
219
SOCIAL CIRCLE (NEWTON)
220
SOCIAL CIRCLE (WALTON)
221
THOMASVILLE
222
TRION
223
VALDOSTA
224
VIDALIA (MONTGOMERY)
225
VIDALIA (TOOMBS)
SUB-TOTAL-CITIES SUB-TOTAL-COUNTIES 100% STATE DIGEST
38.01 36.12 39.11 36.90 38.89 38.45 37.40 39.11 37.80 38.67 39.44 77.42 47.52 32.40 96.13 39.44 38.32 39.45 39.85 38.91 39.95 39.10 38.94 38.04 29.07 38.01
$
$
9,095,107,456 119,177,254,377
105,348,064 954,130,526 6,189,990,568 2,092,113,004 3,876,987,065 4,043,757,267 5,288,512,180 465,012,780 1,688,636,065 6,277,276,226 6,604,400,058 2,239,631,403 9,487,320,120 4,151,226,200 13,368,478,919 164,763,272 4,524,330,863
6,389,027 888,655,184 2,474,507,134 209,329,204 5,676,192,091
43,773,781 1,355,560,761
210,448,683,595 1,586,754,439,626
1,797,203,123,221