City of Elberton
203 Elbert Street
P. O. Box 70
Elberton, GA  30635

(706) 213-3100



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A great benefit to opening a business in the City of Elberton is that the property owners of Elberton enjoy the benefit of paying no ad valorem property taxes to the City.  (There are still property taxes for Elbert County and Elbert County Schools.)  This is a great savings to those opening businesses in Elberton as compared to other communities.

 In addition, the City of Elberton has created and designated Opportunity Zones in two commercial areas of Elberton—downtown Elberton and the College Avenue corridor.

 Opportunity Zone Job Tax Credit
If you are making a location or expansion decision for your business, locating in Elberton’s Opportunity Zone may be the right move for you.  By locating in our redevelopment area designated as an Opportunity Zone (OZ), a business can take advantage of the state’s highest Job Tax Credit (JTC).

On March 21, 2013, Commissioner Mike Beatty of the Georgia Department of Community Affairs (DCA) awarded the Opportunity Zone designation to the City of Elberton.  This designation means that any business within the OZ which creates at least 2 new jobs on or after January 1, 2013, is eligible for a Job Tax Credit of $3500.00 per job.  The credit may be applied against Georgia income tax liability and state payroll withholding for 5 years, beginning with the tax year in which the new jobs were created.  Because Elberton is in a Tier 1 county, there are NO exclusions to the type of business that qualifies.  All are eligible when requirements are met.

The Opportunity Zone Process:
Step 1.  Create at least 2 jobs to become eligible.  For an overview of the complete eligibility requirements and claims process please see the links at the bottom of this page.

Step 2.  Complete part one of the Opportunity Zone Certification and send a signed copy to us.  After a review by the Georgia DCA, the requesting business and the Elberton OZ coordinator will each receive approved copies of the certification.

Step 3.  Complete Form IT-CA (2009) to determine the amount of Job Tax Credit that may be claimed. The credit must first be applied against your corporate income tax liability.  Any excess credit may be carried forward to future tax years or applied against your GA Withholding Tax liability.

Step 4.   To claim credit against withholding, file Form IT-WH with the Department of Revenue at least 30 days prior to filing the GA Income Tax Return on which the credit will be claimed.

Step 5.  File the GA Income Tax Return by the due date (or extension date) along with a completed Form IT-CA (2009) and a copy of the accepted Opportunity Zone Certification to claim the Job Tax Credit for the OZ.

Step 6.  The Department of Revenue will send a letter to the business within 90 days of the date the GA Income Tax Return was filed stating the amount of credit available to claim against withholding taxes and when the business may begin claiming the credit.


Important Links about the Opportunity Zone:
Program eligibility link:

Forms link:
Opportunity Zone Certification:

Form IT-CA and IT-WH:


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