Continuing on with the series of posts about SB 346 and changes to Georgia property tax law, here are a few miscellaneous items.
All assessment notices state-wide will all be on a uniform notice called PT 306 by the Department of Revenue. There will also be a uniform appeal form called PT 311 by the revenuers, but it is not mandatory that you use this appeal format. I have not found any links to these forms available for general consumption so I think they are still being finalized.
It used to be that only the owner on January 1 could appeal for that tax year. Now, whoever is the owner as of the last date to appeal is able to appeal the assessment.
If you are not satisfied with the result of your appeal to the Board of Tax Assessors, you can still appeal to the Board of Equalization, Arbitration, or a new Hearing Officer. The Hearing Officer will hear arguments on value and uniformity for non-homestead (not owner-occupied and receiving an exemption) properties with values greater than $1 million.
At any time during the appeal process (prior to circuit court) if you get a written value agreement signed with the assessors it will be subject to 299C of the tax code which means that if you don't sell the property or change it in any way the value will be kept (frozen) for three years.
Happy Hunting
All assessment notices state-wide will all be on a uniform notice called PT 306 by the Department of Revenue. There will also be a uniform appeal form called PT 311 by the revenuers, but it is not mandatory that you use this appeal format. I have not found any links to these forms available for general consumption so I think they are still being finalized.
It used to be that only the owner on January 1 could appeal for that tax year. Now, whoever is the owner as of the last date to appeal is able to appeal the assessment.
If you are not satisfied with the result of your appeal to the Board of Tax Assessors, you can still appeal to the Board of Equalization, Arbitration, or a new Hearing Officer. The Hearing Officer will hear arguments on value and uniformity for non-homestead (not owner-occupied and receiving an exemption) properties with values greater than $1 million.
At any time during the appeal process (prior to circuit court) if you get a written value agreement signed with the assessors it will be subject to 299C of the tax code which means that if you don't sell the property or change it in any way the value will be kept (frozen) for three years.
Happy Hunting
