Who has to pay the Roswell second-home tax?

Roswell has no distinct second-home tax on the books, since neither Fulton County nor the state of Georgia has ever created one. A second home in Roswell simply does not qualify for the homestead exemption a primary residence receives, which raises its effective tax somewhat without a separate tax existing on paper. Every property, primary or second home, is billed the same way otherwise: assessed value at 40 percent of fair market value, taxed at the local millage rate. Ask Joel for the real numbers on a specific Roswell property.