Where Tax Dollars Go

For much of the last decade, the State of Georgia has benefited from a strong economy which resulted in a growing population. In the past, property taxes have been a fairly stable source of revenue for local government operations. As the economy has slowed, home values are also declining which is resulting in less funding for local government. Likewise, as people are hesitant to spend money, sales tax revenues are also declining – impacting local option sales tax funds. The result of these declining revenue sources means that many local governments are facing difficult decisions to reduce their budgets. In many cases, their population levels are reaching new highs, but the funding available to deliver the services expected from county government are declining. Reductions made by the State of Georgia to address its budget challenges further compound this situation by passing State costs on to counties.

County government has many responsibilities that are not optional, Many are mandated by the State of Georgia as a function of county government. Typically, the State of Georgia pays nothing or a small fraction of the entire cost of these mandated programs, some of which include:

  • The Court System
    • State Court
    • Probate Court
    • Superior Court
    • Magistrate Court
    • Juvenile Court
    • Legal representation of indigents
    • Property deed and title records
  • Sheriff's Department and Jail
  • Public Schools
  • Emergency Management
  • Health Services
    • Public health and disease control
    • Environmental health and septic tank inspection
    • Mental health and substance abuse services
    • Mental retardation services
    • Indigent health care
    • Dangerous dog control
    • Burial of paupers
  • Coroner or Medical Examiner
  • Public Assistance and Family Services
  • Vital Records Management
    • Birth and death certificates
    • Marriage licenses
  • Elections and registration
In addition to these required services, local governments may also provide other services, some of which include:
  • Street and Bridge Maintenance and Construction
  • 911 Services
  • Fire Protection
  • Water and Sewer Infrastructure
  • Solid Waste Management
  • Public Hospitals (or support of hospitals)
  • Public Libraries
  • Parks and Recreation
  • Planning and Zoning
  • Economic Development
  • Public Transportation
  • Public Housing
  • Senior Citizen Services
  • Environmental Management
The Georgia Department of Revenue also provides a list of services funded by property taxes.

Share the Facts

It is important that all Georgia homeowners understand why their property tax bills may increase. Share the facts with them by using the resources below:

A community information project by the Association County Commissioners of Georgia