So, you've gone through the initial appeal process for your Clayton County, Georgia property tax assessment—but you're still not satisfied with the outcome. The natural question is: Can you appeal again?
Fortunately, Georgia law provides multiple avenues for continued appeal, even beyond the initial review by the Board of Tax Assessors (BTA). Knowing these next steps—and the rules and deadlines that apply—can improve your chances of a more favorable outcome.
🧾 After the Initial Review by the Board of Tax Assessors (BTA)
Once you file your appeal with the Clayton County Board of Tax Assessors, they may:
-
Agree with your appeal and amend the value: You’ll receive a 30-Day Letter with the new proposed value. If you accept this value, the appeal ends.
-
Disagree or make no change: If you reject the amended value or receive a “No Change Letter,” your appeal is automatically forwarded to the Board of Equalization (BOE) for a formal hearing.
🧑⚖️ After the Board of Equalization (BOE) Hearing
If you’re unhappy with the BOE’s decision, you have 30 days from the date of their written notice to take your appeal further. Your options include:
1. Non-Binding Arbitration
-
Available only for disputes about property value (not uniformity).
-
You must obtain a certified appraisal at your own expense and submit it within 45 days of initiating this appeal method.
-
The arbitrator chooses between the appraisal you provide and the value determined by the BTA—no compromise.
-
Non-binding means either party can reject the arbitrator’s decision and proceed to Superior Court.
2. Hearing Officer
-
Only available for non-homestead real property valued over $500,000 or for certain wireless property.
-
The dispute must be over value or uniformity.
-
The Hearing Officer is a state-certified appraiser with training in hearing appeals.
-
If dissatisfied with the decision, you can appeal to Superior Court.
3. Appeal to Superior Court
-
You may appeal the BOE decision directly to the Superior Court of Clayton County.
-
This is a formal legal proceeding and may require:
-
Payment of court filing fees
-
Legal representation (optional but often advisable)
-
-
You must submit a written notice of appeal and may be required to pay taxes based on the higher of the proposed or last year's value before the appeal is heard.
🛑 Important Considerations for Further Appeals
-
Deadlines Are Strict:
Missing a 30-day window will forfeit your right to appeal further for that tax year. -
Evidence Must Be Strong:
Keep building your case with:-
Appraisals
-
Comparable property sales
-
Photos and documentation of property condition
-
-
Costs May Increase:
Consider appraisal fees, legal costs, and court filing fees. -
Superior Court Decisions Are Final:
Unless a legal error is shown, the Superior Court’s decision usually marks the end of the appeal process.
🔁 Can You Appeal Again in a Future Year?
Yes—in most cases, you may file a new appeal every tax year if you disagree with the assessment. Prior appeals do not limit your right to challenge future valuations, as long as you follow that year’s deadlines.
⚠️ Exception: Georgia’s “Three-Year Freeze” Rule
If you appealed to the BOE and either:
-
Received a reduction in value, or
-
The BOE left your value unchanged,
Then the resulting value is “frozen” for the next two tax years, unless:
-
You make significant changes to the property (e.g., renovations, additions), or
-
The Tax Assessor discovers an error or omission.
This rule aims to provide stability and prevent repeated appeals on the same issue without substantial change.
📚 Resources – Clayton County Property Tax Appeals
-
Clayton County Board of Assessors
Forms, deadlines, contact info, assessment records
https://www.claytoncountyga.gov/government/tax-assessor -
Georgia Department of Revenue – Property Tax Guide
State-level appeal rights, deadlines, and valuation rules
https://dor.georgia.gov/property-tax -
Georgia Property Tax Appeal Form (PT-311A)
Official form used to initiate an appeal
https://dor.georgia.gov/documents/pt-311a-appeal-assessment -
Clayton County Clerk of Superior Court
Information for appeals to Superior Court
https://www.claytoncountyga.gov/government/courts/clerk-of-superior-court -
Georgia Real Estate Appraisers Board
Search for licensed appraisers to support your appeal
https://grec.state.ga.us
