What is Milton's new second-home tax?

Milton has adopted no separate tax targeting second homes; every Milton property, whether a primary residence or not, is taxed under the same 40 percent of fair market value formula. The one real difference tied to occupancy is the homestead exemption, which only a primary residence can claim, meaning a second home effectively carries a somewhat higher tax burden without any new tax being created. If you read about a new tax, it was likely describing a different state. Ask Joel or the Fulton County tax assessor's office for the actual current rules.