Appealing a commercial property tax assessment in DeKalb County requires a strategic, evidence-based approach. Commercial valuations are complex—often involving detailed analysis of income, expenses, and market conditions. If you suspect your assessment is too high, understanding the appeal process, valuation methods, and necessary documentation is essential to building a successful case.
🧩 Key Differences in Commercial Property Tax Appeals
📊 Valuation Methods
Commercial assessments often go beyond comparable sales:
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Income Capitalization: Based on actual or potential rental income, operating expenses, and a market-derived capitalization rate.
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Cost Approach: Considers what it would cost to rebuild the property, minus depreciation.
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Sales Comparison: Used when valid commercial comps exist, though adjustments for features, leases, or condition are critical.
⚙️ Complexity
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Commercial buildings often have unique uses, tenant mixes, and income streams that require specialized valuation.
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Assessors use mass appraisal models, which may not fully reflect your property's specific financials or condition.
🧾 Common Strategies to Appeal in DeKalb County
🔍 Step 1: Review the Assessment Notice
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Check for errors in property characteristics (e.g., square footage, zoning).
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Look at the Fair Market Value (FMV) listed for January 1 of the tax year.
💵 Step 2: Analyze the Income Capitalization Approach
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Review rent rolls, vacancy history, and actual expenses.
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Challenge the county’s assumptions about market rent, expenses, or cap rate.
🏗 Step 3: Evaluate the Cost Approach
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Confirm depreciation, construction type, and land value are accurate.
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Show economic or functional obsolescence if applicable.
🏘 Step 4: Identify Valid Commercial Comps
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Research recent sales of similar commercial properties in DeKalb County or neighboring submarkets.
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Adjust for features, location, tenant quality, or lease structures.
📚 Step 5: Gather Strong Supporting Evidence
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📑 Lease agreements, income & expense statements, cap rate surveys.
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📷 Photos showing deferred maintenance or external obsolescence.
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📈 Independent appraisals or expert testimony from brokers or consultants.
⚖️ Understanding the Hearing Officer Option in DeKalb County
The Hearing Officer option is available for non-homestead real properties with an FMV over $500,000. It allows for a case to be heard by a state-certified appraiser, rather than a citizen BOE panel.
✅ Advantages
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Expert decision-maker familiar with valuation.
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May be faster than a BOE hearing.
⚠️ Limitations
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Only applies to appeals based on value or uniformity, not taxability.
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Still appealable to Superior Court if either party disagrees.
⏳ Important Deadlines for DeKalb County
🗓️ Assessment Notice Mailed: Usually Late May / Early June
📬 Appeal Deadline: 45 days from the notice date
💼 Filing Methods: Online (preferred) or by mail to the Board of Tax Assessors
⚖️ Next-Level Appeals: Board of Equalization, Hearing Officer, or Non-Binding Arbitration
🏛️ Final Option: Appeal to Superior Court (within 30 days of hearing decision)
🧠 Final Tips for DeKalb County Commercial Appeals
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✅ Start early—gather financials and comps before filing.
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✅ Be specific—focus on FMV or uniformity arguments.
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✅ Be professional—consider expert help for complex properties.
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✅ Watch your deadlines—there are no extensions.
📚 Resources for DeKalb County Property Owners
📍 DeKalb County Board of Tax Assessors
🔗 https://www.dekalbcountyga.gov/property-appraisal
📞 (404) 371-0841
➡️ Property records, appeal forms, assessment info.
📍 DeKalb County Tax Commissioner’s Office
🔗 https://dekalbtax.org
📞 (404) 298-4000
➡️ Homestead exemptions, tax bills, deadlines.
📍 Georgia Department of Revenue – Property Tax Division
🔗 https://dor.georgia.gov/property-tax
➡️ Appeal forms (PT-311A), valuation guides, state laws.
📍 Commercial Appraisers & Tax Consultants
➡️ Search for professionals with DeKalb County appeal experience for representation or valuation help.
📍 Real Estate Market Tools
🛠 LoopNet, CoStar, MLS (via agent) – for commercial sales comps and leasing data.
