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.

The real estate market remains unpredictable, with property values unstable and owners at a disadvantage. Improvement and land values fluctuate on a yearly basis at the best of times, and in the current environment, property owners facing Dekalb County GA property taxes can reasonably wonder whether the value of their house, apartment, or commercial property is being assessed accurately. An appeal process exists for property tax in Dekalb County, but going it alone can be difficult. Hiring a professional can give you the support you need to win your appeal with the Tax Assessor to have your property appraised at a more favorable value, resulting in a lower tax bill.

Challenging Property Taxes 

Most people understand that their property taxes are based off the value of the homes or businesses they own. This valuation is reviewed yearly and property taxes are adjusted up (or down) accordingly. At least, this is how the system is supposed to work. In reality, valuations can vary widely and often times the assessor’s office is simply too overwhelmed to be able to do more than a cursory evaluation of the property’s value, leaving the property owner to wonder if they are being taxed fairly.

In the current market, it’s especially important to review your property tax assessment and, if needed file an appeal. Although the appeals process is fairly straightforward, having professional assistance in the process can mean the difference between a successful appeal (lower taxes!) or a great deal of wasted effort.

Municipalities do not like losing money and (again, thanks to the depressed real estate market) are being sticklers when it comes the appeals process.

Hiring a Professional

A professional appeals agent understands the appeals process, knows the market conditions and most importantly, knows where the little “gotchas” are when it comes to the red tape. Simply going in and appearing before the appeals officer and saying “I think my taxes should be lower,” simply will not cut it.

There are two different ways an appeals agent can help; coaching you through the process (you still plead your case yourself) or having the agent stand in on your behalf. Either way can help better your chances of winning your property tax appeal.

Coaching

A professional appeals agent can work with you on how to correctly come up with a property valuation based on comparable sales, walk you through the entire appeals procedure and coach you on how best to present your case. The agent can run through the various questions you are likely to be asked and help you best phrase your responses. This is usually a less expensive option.

Agent Representative

Going this route relieves you of all the work…from filing the paperwork, to collecting the required information to the appeal itself. This is a more expensive option, but it relieves you of the associated hassle as well.

How Much Lower Will My Taxes Go?

Of course, you are interested in saving money, but the fact is no one will be able to guarantee you an actual amount saved (if they do, they are scam artists…run!). The fact is you may not save a dime. The appeals officer may look at the information presented and determine your valuation is correct (or in some instances…not high enough and actually raise it!). However, hiring a professional and having a clear picture of your situation will go a long way to achieving your desired outcome. 

Is It Worth The Effort?

No one likes taxes. This is not about avoiding social responsibility. However, you have the right as a citizen to be taxed appropriately. Many property owners know they are being overtaxed, yet do nothing about it thinking it’s too difficult of a process. The fact is, appealing your property valuation can save you money and at the same time, help promote fairness in government.

Is There a Guarantee?

The short answer is no. However, with the proper information and planning many cases are ruled in favor of the property owner, resulting in significant tax savings.

How Do I Get Started?

The best thing to do is call a property tax agent and talk with them. They can usually give you an idea if your case if worth pursuing or not after collecting some very basic information. They are very likely to have a working relationship with the Gwinnett County tax assessor.

Property Tax Appeals http://www.Fair-Assessments.com 404-644-1667 Property tax appeals service focused on commercial real estate tax appeals. Property tax is a major commercial real estate expense and property tax reduction should be a top priority. We have been saving commercial property owners money for eight years. Contact us for your Fair Assessment.

Taxes are an inevitable part of life, an unpleasant one maybe but essential to the running of the country. In most cases, you receive the bill, grumble about it and then see that it gets paid; just occasionally though you receive a tax bill that doesn’t seem right. What can you do when the tax bill you receive for your commercial property doesn’t seem fair? By following a few simple steps and putting all your evidence together, you can appeal against the amount you are being charged and try to get the bill lowered.


Facts That Determine Assessment

Property taxes in Fulton start with the Fulton tax assessors whose responsibility it is to work out the value of a property before applying 40% to that amount to reach the assessed value of the property on which the tax is based. To get some understanding of whether your tax bill is fair you will need to compare it with those sent to owners of similar properties and, if possible, get help from someone, such as a realtor, who has a good understanding of property values in your area.

However, commercial property taxes are not based purely on the value of the building and to create a case against the assessment of the Fulton tax assessors you will also need to know your expense ratio, net operating income, and capitalization rate. The best way to get your capitalization rate is to derive it from the sales of similar properties.

Once you have these figures you are ready to start to build an appeal case; the next step is to decide on what grounds you are going to base the appeal. You could choose to argue that the market rental rate is lower than the rate that has been used by the Fulton tax assessors. If you can find grounds to do so you can argue that your property is unique and will, therefore, never have the low expense ratio that was used in the assessment. The third option is to argue that the capitalization rate used is the assessment was too low.


The Appeal Process

The Fulton tax assessor’s offices set out a 45 day period from receiving your tax notice, to lodge your appeal. If you are sending documentation to their office, it is always a good idea to send it as certified mail so that you receive confirmation that your documents have reached their destination. Appealing in person can involve an informal discussion with the County appraiser and allows you the opportunity to explain why you disagree with the assessor's decision, and to ask questions. Prior to any meeting, send only the necessary documentation, and take the rest with you as further evidence of your case.

If you lose your appeal at this stage, it is not necessarily the end of the process; you can choose to have your case heard by the Board of Equalization which is free or you could choose to go to arbitration. When attending your appeal hearing remember to be on time, to explain your case clearly and to listen carefully to what is being said. The hearings are quite short, and you may have a lot of details to go through, but stick to the point and keep it short and business like. Whatever else you do, remember to stay calm and professional.

Arbitration does have costs attached but may be the best option if you have had mixed previous experiences with using the Board of Equalization. If you are still not in agreement with their decision then your final option is the Superior Court appeal, whose judgment on the matter is final.

Owning property always presents a vast number of challenges, many of them financial. This is especially true when it comes to owning commercial property in Florida. Thanks to a famously warm climate and a number of famous attractions and cities in the panhandle, Florida is an extremely popular area for people from throughout the United States and the world to buy property, especially commercial property.