diff --git a/patchwork/management/commands/retag.py b/patchwork/management/commands/retag.py
index 8617ff41..95b2cc1f 100644
--- a/patchwork/management/commands/retag.py
+++ b/patchwork/management/commands/retag.py
@@ -19,15 +19,15 @@
 
 from django.core.management.base import BaseCommand
 
-from patchwork.models import Patch
+from patchwork.models import Submission
 
 
 class Command(BaseCommand):
-    help = 'Update the tag (Ack/Review/Test) counts on existing patches'
-    args = '[<patch_id>...]'
+    help = 'Update tags on existing submissions and associated comments'
+    args = '[<submission_id>...]'
 
     def handle(self, *args, **options):
-        query = Patch.objects
+        query = Submission.objects.prefetch_related('comments')
 
         if args:
             query = query.filter(id__in=args)
@@ -36,8 +36,11 @@ class Command(BaseCommand):
 
         count = query.count()
 
-        for i, patch in enumerate(query.iterator()):
-            patch.refresh_tag_counts()
+        for i, submission in enumerate(query.iterator()):
+            submission.refresh_tags()
+            for comment in submission.comments.all():
+                comment.refresh_tags()
+
             if (i % 10) == 0:
                 self.stdout.write('%06d/%06d\r' % (i, count), ending='')
                 self.stdout.flush()
diff --git a/patchwork/migrations/0034_rework_tagging.py b/patchwork/migrations/0034_rework_tagging.py
new file mode 100644
index 00000000..580a4fd0
--- /dev/null
+++ b/patchwork/migrations/0034_rework_tagging.py
@@ -0,0 +1,66 @@
+# -*- coding: utf-8 -*-
+from __future__ import unicode_literals
+
+from django.db import migrations, models
+import django.db.models.deletion
+
+
+class Migration(migrations.Migration):
+
+    dependencies = [
+        ('patchwork', '0033_remove_patch_series_model'),
+    ]
+
+    operations = [
+        migrations.CreateModel(
+            name='SubmissionTag',
+            fields=[
+                ('id', models.AutoField(auto_created=True,
+                                        primary_key=True,
+                                        serialize=False,
+                                        verbose_name='ID')),
+                ('value', models.CharField(max_length=255)),
+                ('comment', models.ForeignKey(
+                    on_delete=django.db.models.deletion.CASCADE,
+                    to='patchwork.Comment',
+                    null=True
+                )),
+                ('submission', models.ForeignKey(
+                    on_delete=django.db.models.deletion.CASCADE,
+                    to='patchwork.Submission'
+                )),
+                ('tag', models.ForeignKey(
+                    on_delete=django.db.models.deletion.CASCADE,
+                    to='patchwork.Tag'
+                )),
+                ('series', models.ForeignKey(
+                    on_delete=django.db.models.deletion.CASCADE,
+                    to='patchwork.Series',
+                    null=True
+                )),
+            ],
+        ),
+        migrations.AlterUniqueTogether(
+            name='patchtag',
+            unique_together=set([]),
+        ),
+        migrations.RemoveField(model_name='patchtag', name='patch',),
+        migrations.RemoveField(model_name='patchtag', name='tag',),
+        migrations.RemoveField(model_name='patch', name='tags',),
+        migrations.DeleteModel(name='PatchTag',),
+        migrations.AddField(
+            model_name='submission',
+            name='tags',
+            field=models.ManyToManyField(
+                through='patchwork.SubmissionTag',
+                to='patchwork.Tag'
+            ),
+        ),
+        migrations.AlterUniqueTogether(
+            name='submissiontag',
+            unique_together=set([('submission',
+                                  'tag',
+                                  'value',
+                                  'comment')]),
+        ),
+    ]
diff --git a/patchwork/models.py b/patchwork/models.py
index 14eb74aa..5caf7641 100644
--- a/patchwork/models.py
+++ b/patchwork/models.py
@@ -20,8 +20,6 @@
 
 from __future__ import absolute_import
 
-from collections import Counter
-from collections import OrderedDict
 import datetime
 import random
 import re
@@ -30,6 +28,7 @@ from django.conf import settings
 from django.contrib.auth.models import User
 from django.core.exceptions import ValidationError
 from django.db import models
+from django.db.models import Q
 from django.urls import reverse
 from django.utils.encoding import python_2_unicode_compatible
 from django.utils.functional import cached_property
@@ -250,10 +249,6 @@ class Tag(models.Model):
                                       ' tag\'s count in the patch list view',
                                       default=True)
 
-    @property
-    def attr_name(self):
-        return 'tag_%d_count' % self.id
-
     def __str__(self):
         return self.name
 
@@ -261,60 +256,21 @@ class Tag(models.Model):
         ordering = ['abbrev']
 
 
-class PatchTag(models.Model):
-    patch = models.ForeignKey('Patch', on_delete=models.CASCADE)
+class SubmissionTag(models.Model):
+    submission = models.ForeignKey('Submission', on_delete=models.CASCADE)
     tag = models.ForeignKey('Tag', on_delete=models.CASCADE)
-    count = models.IntegerField(default=1)
+    value = models.CharField(max_length=255)
+    comment = models.ForeignKey('Comment', null=True, on_delete=models.CASCADE)
+    series = models.ForeignKey('Series', null=True, on_delete=models.CASCADE)
 
     class Meta:
-        unique_together = [('patch', 'tag')]
+        unique_together = [('submission', 'tag', 'value', 'comment')]
 
 
 def get_default_initial_patch_state():
     return State.objects.get(ordering=0)
 
 
-class PatchQuerySet(models.query.QuerySet):
-
-    def with_tag_counts(self, project=None):
-        if project and not project.use_tags:
-            return self
-
-        # We need the project's use_tags field loaded for Project.tags().
-        # Using prefetch_related means we'll share the one instance of
-        # Project, and share the project.tags cache between all patch.project
-        # references.
-        qs = self.prefetch_related('project')
-        select = OrderedDict()
-        select_params = []
-
-        # All projects have the same tags, so we're good to go here
-        if project:
-            tags = project.tags
-        else:
-            tags = Tag.objects.all()
-
-        for tag in tags:
-            select[tag.attr_name] = (
-                "coalesce("
-                "(SELECT count FROM patchwork_patchtag"
-                " WHERE patchwork_patchtag.patch_id="
-                "patchwork_patch.submission_ptr_id"
-                " AND patchwork_patchtag.tag_id=%s), 0)")
-            select_params.append(tag.id)
-
-        return qs.extra(select=select, select_params=select_params)
-
-
-class PatchManager(models.Manager):
-
-    def get_queryset(self):
-        return PatchQuerySet(self.model, using=self.db)
-
-    def with_tag_counts(self, project):
-        return self.get_queryset().with_tag_counts(project)
-
-
 class EmailMixin(models.Model):
     """Mixin for models with an email-origin."""
     # email metadata
@@ -340,6 +296,16 @@ class EmailMixin(models.Model):
         return ''.join([match.group(0) + '\n' for match in
                         self.response_re.finditer(self.content)])
 
+    def _extract_tags(self, tags):
+        found_tags = {}
+        if not self.content:
+            return found_tags
+
+        for tag in tags:
+            regex = re.compile(tag.pattern + r'\s*(.*)', re.M | re.I | re.U)
+            found_tags[tag] = regex.findall(self.content)
+        return found_tags
+
     def save(self, *args, **kwargs):
         # Modifying a submission via admin interface changes '\n' newlines in
         # message content to '\r\n'. We need to fix them to avoid problems,
@@ -371,6 +337,53 @@ class Submission(FilenameMixin, EmailMixin, models.Model):
     # submission metadata
 
     name = models.CharField(max_length=255)
+    tags = models.ManyToManyField(Tag, through=SubmissionTag)
+
+    def add_tags(self, tag, values, comment=None):
+        if hasattr(self, 'patch'):
+            series = None
+        else:
+            series = self.coverletter.series
+        current_objs = SubmissionTag.objects.filter(submission=self,
+                                                    comment=comment,
+                                                    tag=tag,
+                                                    series=series)
+        if not values:
+            current_objs.delete()
+            return
+        # In case the origin is modified, delete tags that were removed
+        current_objs.exclude(value__in=values).delete()
+        values_to_add = set(values) - set(current_objs.values_list('value',
+                                                                   flat=True))
+        SubmissionTag.objects.bulk_create([SubmissionTag(
+            submission=self,
+            tag=tag,
+            value=value,
+            comment=comment,
+            series=series
+        ) for value in values_to_add])
+
+    def refresh_tags(self):
+        submission_tags = self._extract_tags(Tag.objects.all())
+        for tag in submission_tags:
+            self.add_tags(tag, submission_tags[tag])
+
+    @property
+    def all_tags(self):
+        related_tags = {}
+
+        for tag in self.project.tags:
+            if hasattr(self, 'patch'):
+                related_tags[tag] = SubmissionTag.objects.filter((
+                    Q(submission=self) | Q(series=self.series)
+                ) & Q(tag__name=tag.name)).values_list('value',
+                                                       flat=True).distinct()
+            else:
+                related_tags[tag] = SubmissionTag.objects.filter(
+                    Q(submission=self) & Q(tag__name=tag.name)
+                ).values_list('value', flat=True).distinct()
+
+        return related_tags
 
     # patchwork metadata
 
@@ -409,7 +422,6 @@ class Patch(Submission):
     diff = models.TextField(null=True, blank=True)
     commit_ref = models.CharField(max_length=255, null=True, blank=True)
     pull_url = models.CharField(max_length=255, null=True, blank=True)
-    tags = models.ManyToManyField(Tag, through=PatchTag)
 
     # patchwork metadata
 
@@ -432,40 +444,6 @@ class Patch(Submission):
         default=None, null=True,
         help_text='The number assigned to this patch in the series')
 
-    objects = PatchManager()
-
-    @staticmethod
-    def extract_tags(content, tags):
-        counts = Counter()
-
-        for tag in tags:
-            regex = re.compile(tag.pattern, re.MULTILINE | re.IGNORECASE)
-            counts[tag] = len(regex.findall(content))
-
-        return counts
-
-    def _set_tag(self, tag, count):
-        if count == 0:
-            self.patchtag_set.filter(tag=tag).delete()
-            return
-        patchtag, _ = PatchTag.objects.get_or_create(patch=self, tag=tag)
-        if patchtag.count != count:
-            patchtag.count = count
-            patchtag.save()
-
-    def refresh_tag_counts(self):
-        tags = self.project.tags
-        counter = Counter()
-
-        if self.content:
-            counter += self.extract_tags(self.content, tags)
-
-        for comment in self.comments.all():
-            counter = counter + self.extract_tags(comment.content, tags)
-
-        for tag in tags:
-            self._set_tag(tag, counter[tag])
-
     def save(self, *args, **kwargs):
         if not hasattr(self, 'state') or not self.state:
             self.state = get_default_initial_patch_state()
@@ -475,7 +453,7 @@ class Patch(Submission):
 
         super(Patch, self).save(**kwargs)
 
-        self.refresh_tag_counts()
+        self.refresh_tags()
 
     def is_editable(self, user):
         if not user.is_authenticated:
@@ -610,13 +588,23 @@ class Comment(EmailMixin, models.Model):
 
     def save(self, *args, **kwargs):
         super(Comment, self).save(*args, **kwargs)
-        if hasattr(self.submission, 'patch'):
-            self.submission.patch.refresh_tag_counts()
+        self.refresh_tags()
+
+    def refresh_tags(self):
+        comment_tags = self._extract_tags(Tag.objects.all())
+        for tag in comment_tags:
+            self.submission.add_tags(tag, comment_tags[tag], comment=self)
+
+    @property
+    def all_tags(self):
+        related_tags = {}
+
+        for tag in self.submission.project.tags:
+            related_tags[tag] = SubmissionTag.objects.filter(
+                comment=self, tag__name=tag.name
+            ).values_list('value', flat=True).distinct()
 
-    def delete(self, *args, **kwargs):
-        super(Comment, self).delete(*args, **kwargs)
-        if hasattr(self.submission, 'patch'):
-            self.submission.patch.refresh_tag_counts()
+        return related_tags
 
     def is_editable(self, user):
         return False
@@ -715,6 +703,7 @@ class Series(FilenameMixin, models.Model):
                 self.name = self._format_name(cover)
 
         self.save()
+        cover.refresh_tags()
 
     def add_patch(self, patch, number):
         """Add a patch to the series."""
diff --git a/patchwork/templatetags/patch.py b/patchwork/templatetags/patch.py
index 30ccc8e2..5be6b908 100644
--- a/patchwork/templatetags/patch.py
+++ b/patchwork/templatetags/patch.py
@@ -34,8 +34,9 @@ register = template.Library()
 def patch_tags(patch):
     counts = []
     titles = []
+    all_tags = patch.all_tags
     for tag in [t for t in patch.project.tags if t.show_column]:
-        count = getattr(patch, tag.attr_name)
+        count = len(all_tags[tag])
         titles.append('%d %s' % (count, tag.name))
         if count == 0:
             counts.append("-")
diff --git a/patchwork/tests/test_parser.py b/patchwork/tests/test_parser.py
index e99cf214..7fdceab3 100644
--- a/patchwork/tests/test_parser.py
+++ b/patchwork/tests/test_parser.py
@@ -802,12 +802,9 @@ class ParseInitialTagsTest(PatchTest):
     def test_tags(self):
         self.assertEqual(Patch.objects.count(), 1)
         patch = Patch.objects.all()[0]
-        self.assertEqual(patch.patchtag_set.filter(
-            tag__name='Acked-by').count(), 0)
-        self.assertEqual(patch.patchtag_set.get(
-            tag__name='Reviewed-by').count, 1)
-        self.assertEqual(patch.patchtag_set.get(
-            tag__name='Tested-by').count, 1)
+        self.assertEqual(patch.tags.filter(name='Acked-by').count(), 0)
+        self.assertEqual(patch.tags.filter(name='Reviewed-by').count(), 1)
+        self.assertEqual(patch.tags.filter(name='Tested-by').count(), 1)
 
 
 class ParseCommentTagsTest(PatchTest):
@@ -830,12 +827,9 @@ class ParseCommentTagsTest(PatchTest):
     def test_tags(self):
         self.assertEqual(Patch.objects.count(), 1)
         patch = Patch.objects.all()[0]
-        self.assertEqual(patch.patchtag_set.filter(
-            tag__name='Acked-by').count(), 0)
-        self.assertEqual(patch.patchtag_set.get(
-            tag__name='Reviewed-by').count, 1)
-        self.assertEqual(patch.patchtag_set.get(
-            tag__name='Tested-by').count, 1)
+        self.assertEqual(patch.tags.filter(name='Acked-by').count(), 0)
+        self.assertEqual(patch.tags.filter(name='Reviewed-by').count(), 1)
+        self.assertEqual(patch.tags.filter(name='Tested-by').count(), 1)
 
 
 class SubjectTest(TestCase):
diff --git a/patchwork/tests/test_tags.py b/patchwork/tests/test_tags.py
index 4fd1bf23..f7a35f92 100644
--- a/patchwork/tests/test_tags.py
+++ b/patchwork/tests/test_tags.py
@@ -21,7 +21,7 @@ from django.test import TestCase
 from django.test import TransactionTestCase
 
 from patchwork.models import Patch
-from patchwork.models import PatchTag
+from patchwork.models import SubmissionTag
 from patchwork.models import Tag
 from patchwork.tests.utils import create_comment
 from patchwork.tests.utils import create_patch
@@ -34,11 +34,14 @@ class ExtractTagsTest(TestCase):
     name_email = 'test name <' + email + '>'
 
     def assertTagsEqual(self, str, acks, reviews, tests):  # noqa
-        counts = Patch.extract_tags(str, Tag.objects.all())
-        self.assertEqual((acks, reviews, tests),
-                         (counts[Tag.objects.get(name='Acked-by')],
-                          counts[Tag.objects.get(name='Reviewed-by')],
-                          counts[Tag.objects.get(name='Tested-by')]))
+        patch = create_patch(content=str)
+        extracted = patch._extract_tags(Tag.objects.all())
+        self.assertEqual(
+            (acks, reviews, tests),
+            (len(extracted.get(Tag.objects.get(name='Acked-by'), [])),
+             len(extracted.get(Tag.objects.get(name='Reviewed-by'), [])),
+             len(extracted.get(Tag.objects.get(name='Tested-by'), [])))
+        )
 
     def test_empty(self):
         self.assertTagsEqual('', 0, 0, 0)
@@ -80,7 +83,7 @@ class ExtractTagsTest(TestCase):
         self.assertTagsEqual('> Acked-by: %s\n' % self.name_email, 0, 0, 0)
 
 
-class PatchTagsTest(TransactionTestCase):
+class SubmissionTagsTest(TransactionTestCase):
 
     fixtures = ['default_tags']
     ACK = 1
@@ -95,16 +98,14 @@ class PatchTagsTest(TransactionTestCase):
     def assertTagsEqual(self, patch, acks, reviews, tests):  # noqa
         patch = Patch.objects.get(pk=patch.pk)
 
-        def count(name):
-            try:
-                return patch.patchtag_set.get(tag__name=name).count
-            except PatchTag.DoesNotExist:
-                return 0
+        def count(submission, name):
+            return SubmissionTag.objects.filter(submission=submission,
+                                                tag__name=name).count()
 
         counts = (
-            count(name='Acked-by'),
-            count(name='Reviewed-by'),
-            count(name='Tested-by'),
+            count(patch, name='Acked-by'),
+            count(patch, name='Reviewed-by'),
+            count(patch, name='Tested-by'),
         )
 
         self.assertEqual(counts, (acks, reviews, tests))
@@ -118,7 +119,12 @@ class PatchTagsTest(TransactionTestCase):
         if tagtype not in tags:
             return ''
 
-        return '%s-by: Test Tagger <tagger@example.com>\n' % tags[tagtype]
+        index = SubmissionTag.objects.filter(
+            tag__name=tags[tagtype] + '-by'
+        ).count()
+        return '%s-by: Test Taggeri%d <tagger@example.com>\n' % (
+            tags[tagtype], index + 1
+        )
 
     def create_tag_comment(self, patch, tagtype=None):
         comment = create_comment(
@@ -179,29 +185,3 @@ class PatchTagsTest(TransactionTestCase):
         c1.content += self.create_tag(self.REVIEW)
         c1.save()
         self.assertTagsEqual(self.patch, 1, 1, 0)
-
-
-class PatchTagManagerTest(PatchTagsTest):
-
-    def assertTagsEqual(self, patch, acks, reviews, tests):  # noqa
-        tagattrs = {}
-        for tag in Tag.objects.all():
-            tagattrs[tag.name] = tag.attr_name
-
-        # force project.tags to be queried outside of the assertNumQueries
-        patch.project.tags
-
-        # we should be able to do this with two queries: one for
-        # the patch table lookup, and the prefetch_related for the
-        # projects table.
-        with self.assertNumQueries(2):
-            patch = Patch.objects.with_tag_counts(project=patch.project) \
-                .get(pk=patch.pk)
-
-            counts = (
-                getattr(patch, tagattrs['Acked-by']),
-                getattr(patch, tagattrs['Reviewed-by']),
-                getattr(patch, tagattrs['Tested-by']),
-            )
-
-        self.assertEqual(counts, (acks, reviews, tests))
diff --git a/patchwork/views/__init__.py b/patchwork/views/__init__.py
index 5942ded8..3ff4345c 100644
--- a/patchwork/views/__init__.py
+++ b/patchwork/views/__init__.py
@@ -274,9 +274,6 @@ def generic_list(request, project, view, view_args=None, filter_settings=None,
     if patches is None:
         patches = Patch.objects.filter(patch_project=project)
 
-    # annotate with tag counts
-    patches = patches.with_tag_counts(project)
-
     patches = context['filters'].apply(patches)
     if not editable_order:
         patches = order.apply(patches)
diff --git a/releasenotes/notes/tagging-rework-9907e9dc3f835566.yaml b/releasenotes/notes/tagging-rework-9907e9dc3f835566.yaml
new file mode 100644
index 00000000..8a525532
--- /dev/null
+++ b/releasenotes/notes/tagging-rework-9907e9dc3f835566.yaml
@@ -0,0 +1,15 @@
+---                                                                            
+features:                                                                      
+  - |                                                                          
+    Tagging is completely reworked. Instead of counts, real values are         
+    extracted. This fixes wrong counts when for example the same person        
+    accidentally sent the Acked-by email twice, since only a single same pair  
+    tagname-value can be assigned to a patch. Tags from cover letters are now  
+    counted towards each patch in the series.
+upgrade:                                                                       
+  - |                                                                          
+    The ``retag`` command (``python manage.py retag``) needs to be ran after   
+    the upgrade. The migration only takes care of the database structure, while
+    the actual tag data will be created by the command, to make the migration  
+    itself faster. Please note that this will take a lot of time and based on  
+    the size of the data in question, might be useful to run in batches.  
