Two small cities in a big county
The numbers, from the Census
- Of the 31,353 people the 2020 Census counted in Gilmer County, 1,862 lived in Ellijay city and 650 in East Ellijay city. The remaining 28,841, about 92 percent, lived outside the two cities. U.S. Census Bureau, checked 2026-10-16
- East Ellijay is a separate incorporated city in Gilmer County. The 2020 Census counted 650 residents there. U.S. Census Bureau, checked 2026-10-16
- Ellijay is the seat of Gilmer County. The New Georgia Encyclopedia says it became the county seat in 1834. New Georgia Encyclopedia, checked 2026-10-16
Nine in ten county residents live outside the two cities, which is why most of this guide is about county rules. Inside a city limit, a different set of offices applies.

What changes inside a city limit
- Rental rules. Gilmer County’s short-term rental chapter covers only unincorporated land. Ask the City of Ellijay or the City of East Ellijay about rentals before you count on that income.
- Lodging tax. The state’s rate report lists a different hotel-motel tax rate on file for each jurisdiction.
- Utilities. Ask whether the parcel is on city water and sewer or on a well and septic. Do not assume.
- Parcel record. The qPublic parcel record shows the tax district, which tells you which city, if any, the parcel sits in.
In the Georgia Department of Community Affairs' hotel/motel tax report (updated August 8, 2025), Gilmer County's rate on file is 6%, East Ellijay City's is 5%, and Ellijay City shows no rate on file. (Georgia DCA, checked 2026-10-16)
A little history
The New Georgia Encyclopedia says the Marietta and North Georgia Railroad (later the L&N) reached Ellijay in 1884. (New Georgia Encyclopedia, checked 2026-10-16)
Not sure if a listing is inside a city? Our journal post City or county? Which rules apply to your Ellijay cabin shows how to check.
Questions buyers ask
Do the county rental rules apply inside Ellijay or East Ellijay?
No. Chapter 45 covers unincorporated Gilmer County only. We found no published city rental rules online, so call the city hall for a parcel inside either city.
Source: Gilmer County
Rules and fees change. Every rule on this page links to the office that sets it; confirm with that office before you rely on it.
