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:
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.
Look for properties on the same street, subdivision, or block.
Square footage (home and land size)
Architectural style (e.g., ranch, two-story)
Year built
Condition and updates
Features (e.g., number of bedrooms/bathrooms, garages, pools)
Lot size and topography
The more similar the properties, the stronger your uniformity argument will be.
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:
Address and parcel number
Assessed fair market value for the tax year in question
Key property characteristics (confirm they match your property)
Check for errors in county records, which can either help or hurt your appeal.
Include columns for:
Property address
Square footage
Assessed value
Assessed value per square foot (optional but useful)
This side-by-side comparison helps highlight disparities.
| 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 |
Photos: Show exterior similarities between your home and the comps.
Recent sales data (if available): Especially helpful if comps sold for less than their assessed value.
Optional affidavits: Neighbors can attest to similarities in construction or condition, but these should support—not replace—objective data.
File within 45 days of the date on your Annual Notice of Assessment.
Check the box for “Uniformity” on the PT-311A appeal form.
Include addresses and parcel numbers of your comps.
Attach your spreadsheet or table, and any supporting evidence.
📄 Georgia Uniform Appeal Form (PT-311A):
Download Here
Present your spreadsheet clearly.
Emphasize similarities between the properties.
Focus on the value discrepancies.
Stick to facts, not opinions or emotional arguments.
🚫 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.
To succeed with a “lack of uniformity” tax appeal in Clayton County:
Gather data from truly comparable nearby homes.
Present a spreadsheet showing inconsistencies in assessments.
Focus on objective, fact-based evidence.
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.
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/