Analysis of Georgia’s Title Ad Valorem Tax 2013-2016

Posted On November 13, 2017

FRC Report, Publication No. 295, Sept. 26, 2017, Laura Wheeler In 2013, Georgia implemented the title ad valorem tax, or TAVT, leveling significant implications for vehicle taxation. Notably, the new system replaced the previous sales tax ad valorem system with a one-time tax on new purchases, leases, and out-of-state vehicle registration. This report analyzes the… more »

A Brief History of the Property Tax in Georgia

Posted On November 13, 2017

FRC Report, Publication No. 293, April 25, 2017, David Sjoquist This is an update to a 2008 Fiscal Research Center report about the development of Georgia’s property tax system, which dates back to 1852. This report begins by describing the tax system that existed prior to 1852 and discussing why that system was replaced. It… more »

The Fiscal Architecture of Georgia

Posted On January 12, 2017

FRC Report, Publication No. 292. Jan. 12, 2017, Rahul Pathak and Sally Wallace Economic and demographic factors have important implications for public finances in Georgia. This report provides detailed information on major economic and demographic changes in Georgia and their impact on the fiscal health of the state.