Carroll County has a 3% local sales tax in addition to the 4% state sales tax.
Ad Valorem Taxes are assessed on 40% of fair market value. Millage rates vary by city and are available upon request.
Industrial projects locating within Carroll County have the opportunity to take advantage of the following incentive and concessions:
• Job Tax Credit: $3,000 per full-time job for 5 years (10 min. new jobs)
• Investment Tax Credit: 3% – 5%; 50% of tax liability for 10 years (min. new investment of $50,000)
• 100% Freeport on all three inventory classes
• Retraining Tax Credit
• Child Care Credit
• Manufacturing Machinery and Computer Tax Exemption
• Primary Material Handling Sales Tax Exemption
• Research and Development Tax Credit
• Small Business Growth Companies Tax Credit
• Headquarters Tax Credit
• Rehabilitation Tax Credit
• Georgia Minority Subcontractors Tax Credit
• Georgia State Enterprise Zone: city, county, and state ad valorem tax abatements on properties located within the zone (does not include school ad valorem taxes)
Concessionary Funding Opportunities
Tax-Exempt Industrial Development Bond Financing is available at both state and local levels. Industrial development bond financing has been successful for several large industrial projects in Carroll County recently which included property tax exemption on a sliding scale of 100%-0% over ten years ( does not include school taxes).
Other Potential Incentives
• Quick Start Training
• ICAPP Workforce Training
• TMC Occupational Health Services
• Georgia Tech Manufacturing Extension Regional Office
• Georgia Tech Government Procurement Assistance Center
• The Burson Center Business Incubator, Soft Landing & Resource Center
• One Stop Environmental Permitting
• Ground leases
• 12 local financial institutions
• West Georgia Technical College job training
• University of West Georgia (research, training, interns)
Job Tax Credit
Job Tax Credit – Strategic industries for Georgia’s Job Tax Credit.
Tier Job Tax Credit $ Jobs Use of Credits Carry Forward
2 $3,000 10 100% of tax liability 10 years
Joint Development Authority
Carroll County is an active participant in the Greater West Georgia Joint Development Authority (GWGJDA).
Investment Tax Credit
Existing manufacturing or telecommunications companies that have operated a facility in Georgia for at least three years, and which make a minimum $50,000 additional qualified capital investment, may claim from 3% of the new investment as a tax credit. Higher credits (5%) are available for investments in recycling or pollution control equipment and for defense plant manufacturing conversion to a new product. Taxpayers must choose either the investment tax credit or the job tax credit. This credit may be applied against 50 percent of tax liability and carried forward for ten years.
Tier Investment Credits Limits of Credits Carry Forward Minimum Investment
2 3% – 5%* 50% of tax liability 10 years $50,000
*Recycle, Defense Conversion, Pollution Control
Carroll County is 100% exempt on all classes of business inventory from property taxation as defined by Georgia Law.
2016 GA Business Incentives
Carroll Tomorrow personnel serve as staff to the Bowdon Development Authority, Carroll County Development Authority, Carrollton Payroll Development Authority and Villa Rica Development Authority. Incentives for qualifying projects are managed by these development authorities with Carroll Tomorrow’s assistance.