What Is Market Value vs Assessed Value in Georgia?

When it’s time to price your Georgia home, you’ll hear a lot of similar-sounding terms: market value, assessed value, appraised value, even online “estimates.” They are not the same—and using the wrong one can lead to missed buyers or money left on the table. Here’s a clear, Georgia-savvy explainer so you can price confidently and avoid surprises at tax time.


Market Value (what a ready, willing, and able buyer will pay)

Plain English: Market value is the most probable price your home would sell for in an open, competitive market with typical exposure time, under typical terms, with informed parties (no one under pressure).

What drives it in Georgia:

  • Recent comparable sales (same area, size/age/condition)
  • Active competition (what buyers can choose instead today)
  • Condition & presentation (repairs/updates, curb appeal, staging, photos)
  • Terms & timing (closing date flexibility, concessions, interest-rate environment)

Use cases: Setting your list price and negotiating offers.


Assessed Value (Georgia property tax math—NOT your list price)

Plain English: Assessed value is the number your county tax assessor uses to calculate your property tax—it’s an administrative value, not your marketing price.

Georgia basics:

  • The county determines an opinion of fair market value for tax purposes each year.
  • Georgia then applies a 40% assessment ratio to that number to arrive at your assessed value.
    • Example: If the county says your home’s fair market value is $300,000, the assessed value is $120,000 (40% of $300,000).
  • From there, the county subtracts any exemptions (e.g., homestead) and multiplies the result by the local millage rate to compute your tax bill.

Key points:

  • Assessed value often lags current market value because it’s based on the county’s annual cycle and mass appraisal—not a custom, to-the-minute market analysis.
  • It’s not the number you should use to price your home.
  • If you disagree with your notice, Georgia homeowners generally have a 45-day window from the date of the Notice of Assessment to appeal (timelines vary by county—check your notice).

Use cases: Understanding/appealing tax bills, not setting list price.


Appraised Value (lender’s safeguard during a financed sale)

Plain English: An appraisal is a licensed appraiser’s opinion of value at a point in time, typically ordered by the buyer’s lender to ensure the collateral supports the loan. Appraisers follow USPAP standards and rely heavily on comparable sales and adjustments.

What to expect:

  • Appraised value can be above, equal to, or below the contract price.
  • If it comes in low, buyers may ask for a price cut, bring extra cash (appraisal gap), or terminate—depending on contract terms.
  • Pre-listing appraisals are optional; a strong CMA (comparative market analysis) plus a clean presentation is enough for many sellers.

Use cases: Mortgage underwriting, sometimes estate/divorce/HELOC.


Online “Estimates” (AVMs): helpful starting point, not your price

Large real estate sites use automated valuation models (AVMs). They’re broad, can be directionally useful, and are great for curiosity—but they don’t “see” upgrades, floor-plan quirks, or current competition. In real life, owners regularly see AVMs off by tens of thousands in either direction. Treat them like Kelley Blue Book for houses: a starting range, not a decision.


Which Number Should You Use to Price?

  • Use market value (supported by a current CMA and a look at active listings).
  • Ignore assessed value for pricing—it’s for taxes.
  • Know appraised value risk if the buyer is financing, and plan accordingly (e.g., request appraisal gap coverage or price with comps that will support value).

Quick Side-by-Side

TermWho Sets ItPurposeChanges How Often?Should I Use It to Set List Price?
Market ValueYou + the market (buyers) guided by compsPricing & negotiationDaily, as comps/competition changeYes
Assessed ValueCounty tax assessor (40% assessment ratio in GA)Property tax calculationAnnually (plus adjustments)No
Appraised ValueLicensed appraiser (often for lender)Loan underwriting / risk checkPer transaction/dateSometimes (as a reference)
Online AVMsWebsites (algorithms)Rough curiosity estimateFrequentlyNo (reference only)

A Simple Georgia Tax Example (illustrative only)

  • County fair market value (for tax purposes): $300,000
  • Assessed value (40%): $120,000
  • Minus homestead exemption (example): $2,000 → $118,000 taxable assessed value
  • Millage rate (example 30 mills = $30 per $1,000): 30 × 118 = $3,540 annual tax

Your county’s exemptions and millage vary. Check your county website or your tax bill for exact numbers.


How to Nail Your Asking Price in Georgia

  1. Order a fresh CMA from a local pro who knows your micro-neighborhood. Ask for both sold comps and active competition.
  2. Walk your condition honestly—small pre-list fixes (paint, lighting, curb appeal, caulk) can shift perceived value thousands.
  3. Price to the market you have, not the one you wish you had. Being the best value among similar homes in week one often creates stronger, cleaner offers.
  4. Plan for appraisal if financing is common in your price band: consider requesting appraisal gap coverage, shorter due diligence, and strong earnest money in your terms.
  5. Reassess at day 10–14. If traffic or feedback lags, adjust presentation first, then consider a small price refinement to hit a search threshold (e.g., dropping just below a round number).

FAQs – Georgia

Is assessed value the same as market value?
No. Assessed value is a tax tool (based on a 40% ratio in Georgia). Market value is what a buyer will pay today.

My assessed value jumped—should I raise my list price?
Not automatically. Price from current comps and competition, not from a tax letter.

Do cash buyers care about appraisals?
Usually not (no lender), but cash buyers still use comps and condition to justify price.

Can I appeal my assessed value in Georgia?
Yes—usually within 45 days of your assessment notice. Check your county instructions and deadlines.


Want a Data-Backed Price—or Prefer to Skip Listing?

We’ll help you read the numbers and the market in Georgia. If timing, repairs, or showings are a headache, Middle Georgia Cash Homes LLC can also buy your house as-is—no commissions, no open houses, you pick the date.

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