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In Georgia property is required to be assessed at 40% of the fair market
value unless otherwise specified by law. Property is assessed at the county
level by the Board of Tax Assessors.  The State Revenue Commissioner is
responsible for examining the digests of counties in Georgia in order to
determine that property is assessed uniformly and equally between and
within the counties.  

The tax bills received by property owners from the counties will include both
the fair market value and the assessed value of the property.  Fair market
value means "the amount a knowledgeable buyer would pay for the
property and a willing seller would accept for the property at an arm's
length, bona fide sale."  

Property owners that do not agree with the assessed value on their
proposed assessment can file an appeal with the county board of
equalization.
How to Appeal a Property Tax Assessment

Georgia law provides a procedure for property tax appeals at the county level.
Taxpayers may challenge an assessment by the county board of tax assessors by
appealing to the county board of equalization or to an arbitrator or arbitrators within 45
days (or 30 days in some counties) from the date of the change of assessment
notice. For additional questions about the appeal process taxpayers should contact
the board of tax assessors in the county which they reside.

Appeals may be filed on issues concerning:

  • taxability - the property is exempt from taxation,
  • uniformity of assessment - values are the same within the same class of
    property,
  • value - if the county board of tax assessors changed the appraised value of the
    owner's property this year, and denials of homestead exemption.

The taxpayer may appeal to the superior court of the county after a decision has been
made by the county board of equalization or an arbitrator or arbitrators.

Taxpayer Bill of Rights

On January 1, 2000, a new law became effective that enhances a taxpayer's rights
during the assessment and appeal process.  The law has two main thrusts:

prevention of indirect tax increases resulting from increases to existing property
values in a county due to inflation and enhancement of an individual property owner's
rights when objecting to and appealing an increase made by a county board of tax
assessors to the value of the owner's property.

Appeals to the County Board of Equalization

Taxpayer can appeal an assessment within 45 or 30 days by mailing notice of appeal
to
county board of tax assessors

Taxpayers may appeal their assessment to the county board of equalization by
mailing or filing with the county board of tax assessors a notice of appeal within 45
days from the date of the change of assessment notice.  In counties where the
governing authority allows payment of taxes in installments, a notice of appeal must
be filed or mailed within 30 days.  Click here to find out the time limit in a specific
county.


If corrections or changes are made the taxpayer can appeal to the county board of
equalization within 21 days

If any corrections or changes are made the county board of tax assessors will send a
notice of the correction or changes to the taxpayer.  The notice will state that if the
taxpayer is still not satisfied after these changes or corrections, they may now appeal
to the county board of equalization by mailing or filing with the county board of tax
assessors a written notice of appeal within 21 days of the date on which the change
or correction was mailed.


If no corrections or changes are made a notice is sent to taxpayer and county board of
equalization

The taxpayer does not need to take any further action if the county board of tax
assessors does not make any corrections or changes to their appeal. The county
board of tax assessors will send written notice to the taxpayer and the county board of
equalization of their decision to make no correction or changes in the appeal.


Taxpayer's appeal sent to the county board of equalization

The taxpayer's appeal to the corrections or changes made by the county board of tax
assessors will be sent to the county board of equalization; or if the county board of tax
assessors made no correction or changes, the initial appeal will be sent to the county
board of equalization.


Hearing date will be set with the county board of equalization

The county board of equalization will set a hearing date for the appeal within 15 days
of receipt of the notice of appeal and will notify the taxpayer and the county board of tax
assessors in writing. A hearing will be held no earlier than 20 days and no later than
30 days after notification.


Written notification will be sent of the county board of equalization's decision

The three members of the county board of equalization will specifically decide and
vote upon all questions presented by the appeal. The county board of equalization will
notify the taxpayer and the county board of tax assessors in writing by sending a copy
of the decision by registered or certified mail or overnight delivery.  A decision by the
county board of equalization can be appealed to the superior court.


There may be additional tax due or tax refunded

If the county's tax bills are issued before the county board of equalization has made a
decision on the appeal, the county tax commissioner will issue a temporary tax bill
based on the return valuation or 85 percent of the valuation set by the county board of
tax assessors that year--whichever amount is higher. Upon resolution of the appeal,
there may be additional tax due or tax refunded.
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