Assessment Appeals Process
The Board of Tax Assessors is required to issue a notice of assessment for taxable tangible real and personal property. Upon receipt of this notice, the property owner desiring to appeal the assessment may do so within 45 days. The appeal may be based on tax-ability, value, uniformity, and/or the denial of an exemption. The written appeal is filed initially with the Board of Tax Assessors. The State of Georgia provides a uniform appeal form for use by property owners. In that initial written dispute, the property owner must declare their chosen method of appeal.
The three methods of appeal include:
Board of Equalization: The appeal is filed by the property owner and reviewed by the Board of Assessors. The Board of Assessors may change the assessment and send a notice. The property owner may appeal the amended notice within 30 days. The appeal of the amended notice or any initial appeal which is not amended by the Board of Assessors is automatically forwarded to the Board of Equalization. A hearing is scheduled and conducted and the Board of Equalization renders its decision. If the taxpayer is still dissatisfied, an appeal to Superior Court may be made. Upon attending a Board of Equalization hearing the taxpayer is entitled to a three-year freeze on their property valuation set at teh hearing. This freeze will be for the tax year the appeal is filed and for two consecutive years after.
Hearing Officer: The taxpayer may appeal to a Hearing Officer, who is a certified appraiser, when the issue of the appeal is the value or uniformity of assessment of non-homestead real property with a value greater than $750,000 as shown on the annual notice of current assessment. If the taxpayer is still dissatisfied, an appeal to Superior Court may be made.
Arbitration: An arbitration appeal is filled with the Board of Assessors. The taxpayer must submit a certified appraisal of the subject property which the Board of Assessors may accept or reject. If the taxpayers appraisal is rejected, the Board of Assessors must certify the appeal to the Appeal Administrator of Superior Court for arbitration. The arbitrator will issue a decision at the conclusion of the hearing. If the taxpayer is still dissatisfied, an appeal to Superior Court may be made.