Northwest Georgia Joint Development Authority
Taxes          Walker County

Property Taxes
 
Property taxes are determined by tax rates, which vary by incorporated and unincorporated areas of the county. The assessment rate is 40% of the fair market value. The millage rates consist of county, city, school, and state tax rates.  This rate applies to all real and personal property.

In order to quickly calculate the amount of taxes owed per $1,000 of property owned, multiply the millage rate by the assessment rate (40%).  Example:

           (24.525 mills) x (.40) = $9.81 per $1,000 of property


Sales Tax
 
Local               3%
State               4%

City/County Millage Rates – Walker County 22.13

City of Chickamauga
City of LaFayette
City of Lookout Mountain
City of Rossville
 
17.26

27.45

32.96
 
33.50

Georgia Department of Revenue (Tax Rates), 2008

GA Freeport Tax Exemption Law
 
Freeport is the general term used for the exemption of ad valorem tax on inventories. The following are the categories of inventoried goods:
  • Manufacturer’s raw materials and goods in process;
  • Finished goods held by the original manufacturer;
  • Finished goods held by distributors, wholesalers and manufacturers destined for out-of-state shipment.
 
Walker County                            100%

Job Tax Credits

Locating in the State of Georgia would allow prospective businesses the eligibility for a job tax credit on their state income tax liabilities for a 5-year period. The amount of the tax credit depends upon the respective county’s tier status and the number of jobs created. Walker County is designated as a Tier 2 community; therefore, companies looking to create at least 10 jobs in Walker County may be eligible to receive a $2,500 tax credit.
 
*Note: Walker County is part of a joint development authority which allows an additional $500 credit per job offering a total of $3,000 job tax credit.


Ports Activity Enhancement

An additional $1,250 tax credit per job is available should the company elect to increase their port traffic at the Port of Savannah or the Port of Brunswick.
  10052 N. Hwy. 27  |  P.O. Box 220  |  Rock Spring, GA 30739  |  1-800-966-8092 © 2011 NWGAJDA. All Rights Reserved.   web design by Video Ideas