For taxpayers who may be experiencing difficulty in paying their property taxes, there may be help. Most cities in the United States have Property Tax Poverty Exemption Policy and Guidelines. You may be eligible to waive your annual property tax for one year read more
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.
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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