Welcome to the Town of Tallulah Falls, Georgia
Incorporated October 7, 1885
![Rufus L. Moss, Sr.](https://www.tallulahfallsga.gov/wp-content/uploads/2016/08/IMG_0038_resized.jpg)
![](https://www.tallulahfallsga.gov/wp-content/uploads/2016/08/Moss_House-2-640x436.jpg)
![Tallulah Falls Railroad](https://www.tallulahfallsga.gov/wp-content/uploads/2016/08/Depot_at_Tall_Falls-640x548.jpg)
Tallulah Falls History
Where the Tallulah River made its magnificent drop into Tallulah Gorge, travelers made this area into a destination known far and wide as one of the most beautiful areas of the Eastern United States. The coming of the railroad in the late 19th century made this town a more accessible tourist mecca. Rufus Lafayette Moss, one of the men responsible for bringing the railroad to town, was also one of the founding commissioners of Tallulah Falls when it was first incorporated in 1885.
The Tallulah Falls Railroad was a 58 mile long “shortline” that eventually connected Cornelia, Georgia and Franklin, North Carolina. It reached Tallulah Falls in 1882 and Clayton by 1905, ushering in a tourism and lodging boom. The rail line was also critical to the birth of the logging industry in the first decade of the twentieth century and was crucial to bringing in men and supplies for Georgia Power’s dam building on the Tallulah River.
Announcements & Upcoming Events
PRESS RELEASE
Town of Tallulah Falls to hold public hearings on statewide homestead exemption
Post Date:01-20-2025
The Tallulah Falls City Council will conduct a series of public hearings to discuss the possibility of opting out of the statewide adjusted base-year ad valorem homestead exemption. All residents and stakeholders are encouraged to attend and provide input.
The public hearings will take place at the Tallulah Falls City Hall, located at 255 Main Street, Tallulah Falls, GA 30573, on the following dates:
Hearing 1: Thursday, February 13, 2025, at 5:00 PM
Hearing 2: Thursday, February 13, 2025, at 6:00 PM
Hearing 3: Thursday, February 20, 2025, at 6:00 PM
The statewide exemption, authorized by HB 581 and outlined in O.C.G.A. Sec. 48-5-44.2, operates as an adjusted base-year homestead exemption. This allows the base-year value of a homestead to increase annually, up to the inflation rate set by the State Revenue Commissioner.
Local governments, however, have the option to remove themselves from this exemption as each municipality is affected differently based on the composition of its tax digest—such as residential, commercial, and industrial properties—and the average duration of homestead ownership.
The statewide exemption offers tax relief to homeowners but can impact local government budgets. For the Town of Tallulah Falls, the exemption poses particular challenges due to the city’s high percentage of residential and tax-exempt properties. Opting out of the exemption would provide the flexibility needed to address growing service demands, maintain fiscal stability, and support the city’s budget.
The Town of Tallulah Falls must make a decision by March 1, 2025, regarding its participation in this exemption.
Public participation is strongly encouraged as these hearings provide an opportunity for residents to voice their opinions and learn more about the potential impacts of this decision.
This announcement satisfies the public notification requirements of HB 581 (O.C.G.A. Sec. 48-5-44.2(i)).
INTENT TO OPT OUT OF HOMESTEAD EXEMPTION
The Mayor and Council of the Town of Tallulah Falls intend to opt out of the statewide adjusted base year ad valorem homestead exemption for the Town of Tallulah Falls.
All concerned citizens are invited to the public hearing on this matter to be held at the Tallulah Falls Town Hall, 225 Main Street, Tallulah Falls, Georgia 30573 on February 13, 2025, at 5 PM.
Times and places of additional public hearings on this matter are at the Tallulah Falls Town Hall, 225 Main Street, Tallulah Falls, Georgia 30573 on February 13, 2025, at 6 PM, and February 20, 2025, at 6 PM.
The Tallulah Falls Bluegrass at the Opry runs from the first Saturday in April through the last Saturday in October each year. Weather permitting, this outdoor event will be every Saturday night beginning at approximately 7:00 PM