---
title: O.C.G.A. § 36-44-15. Determining tax millage rate; no freeze to ad valorem tax millage.
collection: code
id: 36-44-15
cite_as: O.C.G.A. § 36-44-15 (2025)
canonical_url: https://georgiacommons.org/code/36-44-15
md_url: https://georgiacommons.org/code/36-44-15.md
text_url: https://georgiacommons.org/code/36-44-15/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t35-t36-ch1-59-(v27)-2025-pdf.pdf?sfvrsn=66569db4_0#page=936
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
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current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: LOCAL GOVERNMENT / Provisions Applicable to Municipal Corporations Only / REDEVELOPMENT POWERS
---

# O.C.G.A. § 36-44-15. Determining tax millage rate; no freeze to ad valorem tax millage.

For the purpose of fixing the tax millage rate to fund the annual budget of each political subdivision or county or independent board of education having the power to levy taxes or set ad valorem tax millage rates on property located within a tax allocation district, which has consented to the inclusion of its ad valorem property taxes for the computation of tax allocation increments as provided in Code Section 36-44-9, the taxable value of property subject to ad valorem property taxes within a tax allocation district shall not exceed the tax allocation increment base of the district until the district is terminated. Nothing in this chapter shall be construed to freeze the ad valorem tax millage rate of any political subdivision or county or independent board of education consenting to the inclusion of its ad valorem property taxes as a basis for computing tax allocation increments, and any such rate may be increased or decreased at any time after the creation of a tax allocation district in the same manner and under the same authority that such rate has been previously fixed by such political subdivision or county or independent board of education.

## History

Code 1981, § 36-44-15, enacted by Ga. L. 2009, p. 158, § 2/HB 63.