Taxation

Millage Rate Process Manual

December 2025

This publication guides city staff through the millage rate setting process, from calculating the rollback rate to adopting the final millage and submitting required state forms. It includes step-by-step procedures, timelines, templates for required advertisements and notices, and sample calculations. The guide is intended for educational purposes, and cities should consult the Georgia Department of Revenue or their city attorney for legal interpretations.

This publication is for general informational purposes only. While some of the information contained in this publication is about legal issues, it is not and should not be treated as legal advice. You should consult with your legal counsel before taking action based on the information contained in this publication. Material posted in this publication may be subject to copyrights owned by GMA or others, and any reproduction, retransmission or republication of such material, except for personal use or with the prior written consent of GMA or other copyright owner, is prohibited. The names, trademarks, service marks, logos and other emblems of GMA in this publication may not be used without GMA's prior written express permission.