DeKalb County Property Tax Information

Posted by Daniel Jones on Mar 7, 2014 12:07:00 PM

DeKalb County Property Tax Returns are filed at the Board of Tax Assessors in the Callaway Building, 120 W. Trinity Place, in Decatur, GA 30030. Business personal property tax returns are required to be filed by April 1 of each year. For real property (real estate) if you think your appraised value is not correct, you may file a real property tax return. If you do not file a real property tax return you have, in effect, returned the same value that was on the property the previous year.

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In the past, real property owners used the real property tax return form to compel the tax assessors to send them a tax assessment notice that could be appealed. Georgia law reads that before you can appeal you must be sent an assesment notice. The law was changed a couple of years ago and now the tax assessors must send you an assessment notice every year. As a result there is no reason to use the return of real property tax form for this purpose. You can appeal after you receive the annual assessment notice, which will come late in May typically. Any return must be hand delivered or sent through the U.S. Postal Service on or before April 1st.

Appeal Process 

If you believe the DeKalb County property tax assessment received is incorrect when you receive your assessment notice, you have 45 days to file your DeKalb County property tax appeal. This would include business personal property you own, an airplane, boat or real estate. Failure to file will result in waiting until the next year to file. Filing the appeal can be done in two ways: file the Georgia appeal form or write a letter.

For DeKalb County property tax appeals by letter include:

               Parcel Identification Number

               Property Address

               Daytime telephone number

               Appeal options (Board of Equalization, Hearing Officer, or Binding Arbitration)

               Value requested/appraisal documentation

The letter of appeal can be hand delivered or postmarked by the U.S. Postal Service by the appeal deadline on the notice. The DeKalb County property tax appeal can take many months to complete. During that time, a temporary value will be assessed at 85% of the original value. After the process is complete you will be either issued an additional bill or a refund.

Whom to appeal to

You have three options in which to file your DeKalb County Property Tax appeal. A free option is using the Board of Equalization. It is a 3-member panel of DeKalb County property owners that have attended at least 40-hours of training in property tax law. They will review your appeal and will listen to your side and the information from the country appraiser. You will be notified in writing of their conclusion. If you are not satisfied, you can appeal to the Superior Court within 30 days at your own expense, it will not be free.

In Binding Arbitration appeals of value, not uniformity, will be considered. Filing to Binding Arbitration will solicit a response within 10 days notifying you that the tax assessors have received your request for binding arbitration. You are required to submit an appraisal by a licensed/qualified appraiser with your value along with a fee. You will have 45 days in which to submit the appraisal and pay the fee. Upon receiving the appraisal the Board of Tax Assessors has 45 days to accept/reject your appraisal. If accepted, the value will be changed to the value on your appraisal. If rejected, then the Board must send your arbitration request and fee to the Clerk of Superior Court within 45 days for arbitration. If there is no action by board within 45 days of receipt of your appraisal, your certified appraisal will become the final value.

A Hearing Officer appeal is limited to non-homestead properties and the value is in excess of $1 million dollars. No fee is involved. The Board of Tax Assessors has up to 90 days to review your DeKalb County property tax appeal and make a decision. If you are not satisfied, then the tax assessors have 30 days to deliver the necessary papers to the Clerk of Superior Court. The Clerk will randomly select a hearing officer unless the taxpayer and assessors agree on one. 

Status of appeal

During the process, you can access the status of your DeKalb County property tax appeal by accessing the DeKalb County Tax Assessor web site. Once at the site, on the left of the screen select Real Estate Data. At this screen you will need to enter the parcel identification number or the street address in question and hit the Search button. This will open an Overview page giving you basic information on the property. Look for the section called Appeal Status for the information.

Topics: DeKalb county tax assessor, DeKalb County property taxes, DeKalb County property tax

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