Georgia Property Tax Appeals: Filing Procedures

Posted by Francis Catherine Ogdoc on Aug 29, 2013 10:50:00 PM

georgia property tax appealAfter receiving your Notice of Assessment, a taxpayer/property owner may file a  written appeal within 45 days (depending on your county) of Notice Date. Click here to obtain a copy of the appeal form.

The appeal must be filed with the County Board of Tax Assessors and must state your chosen method of appeal.

Appeal to the County Board of Equalization - Property Owner may appeal based on taxability, uniformity, value, and denial of exemptions.

After the Board of Equalization’s decision, either the taxpayer or the Board of Assessors may appeal to the Superior Court within 30 days.

Appeal to a Hearing Officer - Limited to Non-homesteaded real property in excess of $1 million

After the Hearing Officer’s decision, either the taxpayer the Board of Assessors must appeal to the Superior Court within 30 days.

Appeal to an Arbitrator - Limited to Real Property Valuation Only

The decision of the Arbitrator is final and not appealable to the Superior Court. And the loser pays the cost of Arbitration.

The county Board of Tax Assessors will certify the Notice of Appeal to the clerk of the superior court. The taxpayer or their attorney or agent will be served with a copy of the Notice of Appeal with its Civil Action File Number. Before the superior court can hear an appeal, the ad valorem taxes must be paid in an amount equal to the last year in which taxes were determined to be due. (O.C.G.A. 48-5-29)

In certain instances, the property owner may recover court costs and reasonable attorney fees incurred in the appeal hearing before the superior court. The property owner could recover these costs and fees if the court finds the final value to be 85% or less (80% for commercial property) of the board of equalization's determination of value. This would not apply, however, if the property owner had failed to return the property for taxation.


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Topics: Georgia tax appeals, Georgia property tax, Georgia property tax law, Georgia property tax appeals, Georgia property tax assessment, Georgia property tax appeal

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