(The Center Square) – Georgia ranks 22nd on the Tax Foundation’s annual State Tax Competitiveness Index, with property taxes receiving the lowest marks.

Property taxes are not set by the state, but rather by local cities, counties and school boards. Georgia ranks higher than all of its neighbors except Florida, with the highest property taxes paid as a percentage of owner-occupied housing value at 0.77% in 2023, an increase from 0.69% in 2022, according to the Tax Foundation.