The Georgia Department of Audits has determined that the assessed values of real property in Carroll County by the Board of Tax Assessors are undervalued and not in compliance with the guidelines set by the State of Georgia. The Department of Audits also determined in 2023 that the property valuations in 117 out of 159 counties (73.6%) were undervalued based on the guidelines set by the State. Carroll County is currently being penalized because of the determination that property assessments in the County are too low. Just as homeowners can appeal the value of their property set by the County Board of Tax Assessors, Carroll County is appealing the State Department of Audits’ determination that the assessed property values in the County are not high enough. If the County is successful, then the Board of Tax Assessors will not have to artificially increase real property valuations in the County in order to gain compliance with the State’s flawed methodology in the study.