In DeKalb County, Georgia, you generally cannot appeal your property taxes multiple times for the same tax year. The appeal system is structured to allow a single, sequential process each year. Once you go through all available appeal stages and receive a final decision, that decision is binding for that particular tax year.
Here’s how the process works—and why multiple appeals for the same year aren’t typically permitted.
The Standard Property Tax Appeal Process in DeKalb County
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Initial Appeal to the Board of Tax Assessors (BOA)
After receiving your Annual Notice of Assessment (typically mailed in May or June), you have 45 days to file an appeal. This is your formal disagreement with the county’s opinion of your property’s fair market value. -
BOA Review and Decision (a.k.a. "30-Day Letter")
The BOA reviews your appeal and may either:-
Agree and adjust the value, or
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Uphold the original value.
They will issue a decision in writing. If you disagree, you may escalate the appeal.
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Further Appeal Options (You must choose one of the following within a set timeframe):
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Board of Equalization (BOE)
A hearing is scheduled with a panel of three trained DeKalb County property owners. It is free and open to all property types. -
Hearing Officer
Used for non-residential property or residential property valued at $500,000 or more. A certified appraiser will hear your case. -
Non-Binding Arbitration
A neutral appraiser reviews your evidence and issues a non-binding decision. You bear the cost of your own appraisal. -
Superior Court Appeal
If you disagree with the BOE, hearing officer, or arbitration decision, you (or the BOA) may appeal to DeKalb County Superior Court within 30 days of the final determination.
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Why Multiple Appeals for the Same Year Aren’t Allowed
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Step-by-Step Structure
The appeal system is intentionally sequential. Once you choose a path—BOE, hearing officer, or arbitration—you cannot go back and choose another for the same tax year. -
Final Determinations
Each tax year’s assessment must be finalized. Allowing multiple or repetitive appeals would hinder the county’s ability to set tax bills in a timely and orderly manner. -
Strict Deadlines
Each stage of appeal has a hard deadline. Missing one (e.g., failing to appeal within 45 days of your assessment notice) means you lose the right to appeal for that year.
What You Can Do
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Appeal Every Year
You can file a new appeal each year when you receive your Annual Notice of Assessment. Every tax year is considered independently, so your appeal rights reset annually. -
Submit New Evidence
If circumstances change or you gather stronger comparables, appraisals, or photos, you can present new evidence with next year’s appeal. -
File a Property Tax Return
Before April 1st each year, you may submit a Property Tax Return to suggest a different value for your property. The Board of Assessors may or may not accept your value, but it establishes a record and may influence the annual assessment.
Bottom Line
In DeKalb County, Georgia, you get one opportunity per year to go through the structured appeal process. You cannot re-open or re-file appeals for the same tax year once your chosen appeal path is completed or closed. However, you're fully entitled to file new appeals annually if you continue to disagree with your property valuation.
