In Clayton County, Georgia, property owners have the right to appeal their property tax assessments if they believe the valuation is not fair. One common and often successful basis for appeal is "lack of uniformity." This occurs when your property is assessed at a higher value than other similar properties in the same area, violating the principle of tax uniformity required under Georgia law.
Here’s how to effectively build a "lack of uniformity" case for your property tax appeal in Clayton County:
1. Understand the Principle of Uniformity
Under Georgia law (O.C.G.A. § 48-5-299), property assessments must be uniform and equalized, meaning similar properties should be assessed at similar percentages of fair market value. In a lack of uniformity appeal, your argument isn’t necessarily that your property is overvalued in absolute terms—it's that your property is overvalued compared to similar properties nearby.
2. Identify Truly Comparable Properties in Clayton County
Focus on your immediate neighborhood:
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Look for properties on the same street, subdivision, or block.
Match key characteristics:
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Square footage (home and land size)
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Architectural style (e.g., ranch, two-story)
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Year built
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Condition and updates
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Features (e.g., number of bedrooms/bathrooms, garages, pools)
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Lot size and topography
The more similar the properties, the stronger your uniformity argument will be.
3. Gather Assessment Data for Your Comparables ("Comps")
Start with the Clayton County Tax Assessor's website:
You can look up assessment records by address or parcel number to find the fair market value (FMV) for each comparable property.
Record for each comp:
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Address and parcel number
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Assessed fair market value for the tax year in question
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Key property characteristics (confirm they match your property)
Check for errors in county records, which can either help or hurt your appeal.
4. Compare Your Property's Assessment to the Comps
Build a simple table or spreadsheet:
Include columns for:
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Property address
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Square footage
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Assessed value
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Assessed value per square foot (optional but useful)
This side-by-side comparison helps highlight disparities.
Example format:
| Address | Sq Ft | Assessed FMV | Value/Sq Ft |
|---|---|---|---|
| Your Property | 1,800 | $210,000 | $116.67 |
| Neighbor 1 | 1,820 | $185,000 | $101.65 |
| Neighbor 2 | 1,790 | $182,000 | $101.68 |
5. Collect Supporting Evidence
While assessment data is the core of your argument, additional support helps:
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Photos: Show exterior similarities between your home and the comps.
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Recent sales data (if available): Especially helpful if comps sold for less than their assessed value.
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Optional affidavits: Neighbors can attest to similarities in construction or condition, but these should support—not replace—objective data.
6. Present Your Uniformity Case Clearly
In Your Written Appeal:
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File within 45 days of the date on your Annual Notice of Assessment.
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Check the box for “Uniformity” on the PT-311A appeal form.
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Include addresses and parcel numbers of your comps.
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Attach your spreadsheet or table, and any supporting evidence.
📄 Georgia Uniform Appeal Form (PT-311A):
Download Here
At Your Board of Equalization (BOE) Hearing:
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Present your spreadsheet clearly.
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Emphasize similarities between the properties.
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Focus on the value discrepancies.
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Stick to facts, not opinions or emotional arguments.
What NOT to Do
🚫 Don’t focus on how high your tax bill is. The appeal should focus on valuation, not affordability.
🚫 Don’t compare your home to dissimilar properties (e.g., newer, larger, or upgraded homes).
🚫 Don’t rely solely on anecdotal comments—back everything up with objective data.
✅ Summary
To succeed with a “lack of uniformity” tax appeal in Clayton County:
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Gather data from truly comparable nearby homes.
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Present a spreadsheet showing inconsistencies in assessments.
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Focus on objective, fact-based evidence.
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Submit your appeal on time and be prepared for the BOE hearing.
This approach helps ensure your home is taxed fairly and uniformly, as required by Georgia law.
📚 Resources
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Clayton County Tax Assessor’s Office
https://www.claytoncountyga.gov/government/tax-assessor/
Phone: 770-477-3285 -
Clayton County Board of Equalization Information
https://www.claytoncountyga.gov/government/clerk-of-superior-court/board-of-equalization -
Annual Notice of Assessment Information – Clayton County
https://www.claytoncountyga.gov/government/tax-assessor/notice-of-assessment-information/ -
Georgia Department of Revenue – Property Tax Appeals
https://dor.georgia.gov/property-tax-appeals -
Uniform Property Tax Appeal Form (PT-311A)
https://dor.georgia.gov/documents/property-tax-appeal-assessment-form-pt311a -
O.C.G.A. § 48-5-299 – Uniformity in Property Valuation
https://law.justia.com/codes/georgia/2024/title-48/chapter-5/article-1/section-48-5-299/
