Every Board of Equalization in every county of Georgia is made up of three members who are property owners. They are supported by three alternates.
These members have been appointed by the Grand Jury and are expected to be high school graduates who can qualify as Grand Jurors. They must agree to serve a three-year term. In order to write in general terms, applicable to all Boards of Equalization in every Georgia county I refer to these collectively as "Board of Equalization Georgia."

Things have not been going well for the tax offices of Atlanta GA; there have been continued complaints from home owners in Fulton that they are being systematically overtaxed through overstated values and business owners have similar concerns with many increasingly saying they will be unable to pay what they see as extortionate tax bills. To add to this, another in an increasingly long line of individuals, connected to the valuation of properties, has come into the lime light for all the wrong reasons. Donald Johnson is an Atlanta GA tax assessor and one of five who administer the setting of fair market values on homes, businesses and land lots throughout the county. The market values determine how much the taxpayers are billed. Johnson has recently had his license to practice as a professional appraiser revoked by the Georgia Real Estate Appraisers Board after allegations of incompetence, negligence, and falsifying documents related to several appraisals. Between 2005 and 2007 Johnson was found to have over valued three quadruplexes and a town house, and was accused of ignoring the values of houses on the same street and, instead, used values of homes over a mile away to set the value of the properties.

The Atlanta GA tax assessor narrowly avoided a six month suspension from the board of assessors, after an Administrative Law Judge found that there was insufficient evidence of fraud. Johnson cannot be made to step down from his position on the board of assessors, and has, so far, refused polite requests to do so. It is his belief that his private work as an appraiser has no bearing on his position as an Atlanta GA tax assessor.

The people of Fulton may, however, disagree with him on this point; in August of this year between 6,500 and 7,000 property owners received tax bills that were too high because the tax assessor’s office did not enter tax appeals into the system before the tax commissioner’s office generated bills for that coming year. The cost of sending out new bills totaled $2000 which is exceptional small when compared to the problems of the previous year.

In 2011 around 136,000 property owners in the Atlanta area received tax estimates that were too high. This was blamed on a computer glitch and missed by staff; 230,000 new assessment notices were mailed out with a cost of $140,000. You would think this would be enough, but the incompetence and problems go much further back.

Johnson is not the only Atlanta GA tax assessor to be thrown under the spotlight; last year a North Fulton appointee was asked to resign, after being judged to have been negligent by the state board.  Ricky Kenny was said to have deliberately overvalued a duplex in 2005. He also refused to resign his position, and managed to avoid losing his appraisers license by agreeing to pay $5,000 in administrative and legal costs, and taking six hours of classes on mortgage fraud.

While the law seems to have its hands tied in terms of being able to force an Atlanta GA Tax Assessor to stand down unless criminal charges are brought, there are still many people dealing with the effects of overvaluations and high tax bills. Several of those who had their property overvalued by Johnson have found themselves facing foreclosure and losing homes or businesses. There is an appeals process for home, business and land owners who believe they have been subject to an overvaluation, but it is a long process that requires them to understand how the valuation is carried out, and to be able to prove that the Atlanta GA tax assessor's value is wrong, or inequitable. This requires time and research, but can be fruitful in the end.

The first round of Dekalb County Tax assessment hearing dates for the Board of Equalization has been sent out to property owners who are appealing the assessed values set on their properties. If you have received your hearing date, or have made your appeal and are awaiting your hearing date then it is time to ensure that you are prepared for the process and have made a strong case against the value that has been placed on your property.


Know the Process

Before your Dekalb County tax assessment hearing, it is a good to familiarize yourself with the process that is undertaken to determine the taxable value of your property. The process takes place under the Georgia Revenue Code whereby a property is appraised at 100% of its fair market value. The property is then assessed for tax at 40% of that value; if the appraised value of the property is too high then the tax assessment is too high as well.

You can file an appeal against your Dekalb County tax assessment once the Annual assessment notices have been mailed in the later part of May, and you have 45 days to appeal. It is important to note that while the appeal is being considered the property is no longer billed under that year’s appraised value. It is instead billed at a temporary value that is the greater of either the tax payers Property Tax Return Value or 85% of the original Notice value. Once the appeal is completed the temporary value will be dismissed, and the property owner will be issued either a refund or a new bill; the appropriate interest will also be added.


Be Prepared

Before you can have a date for a Dekalb County tax assessment hearing, you need to complete some research, and either file an appeal form, or write a letter stating you believe the Dekalb County Tax assessment is wrong This is done in the 45 day period after assessment notices are issued. You will need to present these facts at the hearing so it is worthwhile checking the details and ensuring that they are correct. You can get assistance with understanding the assessment process, and gathering the appropriate data for making your case.


What to Expect at the Hearing

Taking your Dekalb County tax assessment to the Board of Equalization does not involve paying any fees. The board consists of three members, each of which are county property owners who have undergone at least 40-hour training in property tax law and appraisal. At the hearing, the board will review your letter of appeal and listen to your presentation. It is important to keep your presentation factual and to the point; the board will only consider elements that may have affected the valuation of your property. It is equally important to stay calm, and focused through the appeal hearing; you will gain nothing by losing your temper. The board will also listen to the case made by the county appraiser before making a decision; you are informed of the decision at the hearing if you request it, and always in writing via the mail.


Where do you go from here

If the Board of Equalization rules against you and in agreement with the Dekalb County tax assessment, it is not necessarily the end of the process. You have 30 days from receiving their decision to appeal to the Superior Court; be advised that if the board rules for you then the County appraiser can also appeal to the Superior Court within 30 days. After this phase, fees start to apply. Although you have this option at your disposal, and you still have a chance of overturning the ruling, you should think carefully before taking the process on to this level. A property tax service can help you make this decision.

Last year more people reported having difficulties in securing successful Georgia property tax appeals and assessments for their Georgia property taxes. According to a recent report in the Atlanta Journal Constitution (3/31/2012) many are unsuccessful in appealing due to a simple lack of preparation. As the saying goes, people don't plan to fail, they fail to plan.

Those well prepared and educated about the Georgia property tax appeals process are much more likely to succeed, which saves money. One of the biggest mistakes people make has to do with failing to present the appropriate comparable sales for their area. Going into the assessor's office or the Board of Equalization and claiming that your value can't be higher this year because values have been falling throughout the metropolitan area isn't good enough. Proper preparation is key. If you know a realtor, they may be willing to help you determine what the best comparables are, and what are not.

The Cobb County Assessors office uses current mass appraisal standards and recent sales data to determine property values.  As a result of the end of the moratorium on assessment increases this year they decided to send out new assessments. Some of the commercial real property values doubled. In many cases they were changing values that were established by the Board of Equalization (BOE) in 2011. The Cobb County Assessors claim they physically inspected all properties that received an increase in tax assessment which allowed them to change BOE values.

Business assets owned by a company or organization used in the day to day operations of the business are considered taxable personal property. All businesses are required to send a detailed report of all property annually unless the total value of the property is less than $7,500.  Failure to do so can result in a 10% penalty.  Reports are due to the Cobb County Assessors office by April 1 each year. Similarly, real property tax returns are due by April 1 and should report any changes to the property description from the prior year. In Georgia if you do not file a property tax return you have, in effect, returned the same value that the tax assessors had on it the prior year.

Once returns are received, the Cobb County Assessors office will analyze the value to determine if they agree. If the assessors do not agree with the returned value they have to send an appealable assessment notice to the property owner. In the event that the owner disagrees with the value calculated by the Cobb County Assessors office, a formal appeal must be submitted in writing within 45 days of the value notice date.  Generally, it's best to send the appeal documentation via certified mail to ensure proper delivery in a timely manner.  This also ensures you maintain adequate records in the event that the date may be questioned.  At this time, the Cobb County Assessors office does not accept appeals or asset reports electronically.  All paperwork must be delivered by courier, mail, or hand delivered.

Upon receiving the appeal, the Cobb County Assessor office will send an acknowledgement letter to you stating the recommendation to the Board of Tax Assessors.  They will then decide whether to make any changes to the valuation of assets.  In the event that you are not satisfied with any change in valuation, you then have 30 days to file a written appeal to the Board of Equalization.  Once a hearing is set before the board, you will be notified of the hearing date and given the opportunity to present your case during the appeal hearing.  The Cobb County Assessor officer will also have the chance to present evidence there.  If neither side can agree with the Board of Equalization's finding, then the matter can be appealed to the Superior Court for final decision.

The Cobb County Assessors office indicated that after a two year freeze on assessment increases that the State of Georgia imposed on all counties it was time for assessment increases. Especially, they said, because property owners kept appealing during the moratorium, forcing values lower and lower. Of course it is hard to argue that during the moratorium values weren't falling lower and lower. Should you have any additional questions about property taxes contact the Cobb County Assessor's office at 770-528-3100.