If you're a homeowner in Fulton County, Georgia, and disagree with your property tax assessment, you may wonder: Can I appeal more than once in the same year? The short answer is no—you generally cannot file multiple appeals for the same tax year at the same level. However, Georgia law does allow you to progress through several stages of appeal, and you can appeal again in future years.
Here’s what you need to know about the process:
🧭 The Sequential Property Tax Appeal Process in Georgia
Under Georgia law (O.C.G.A. § 48-5-311), property tax appeals follow a structured process. If you own property in Fulton County and believe your property’s assessed value is too high, here’s how the appeal process works for a single tax year:
1. Initial Appeal to the Fulton County Board of Assessors
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Must be filed within 45 days of the Annual Notice of Assessment.
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You can appeal based on:
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Fair market value
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Taxability
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Uniformity
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Denial of exemptions
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2. Board of Equalization (BOE), Arbitration, or Hearing Officer
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If you disagree with the Board of Assessors' response, you can escalate your appeal to:
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The Board of Equalization (default)
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Non-binding arbitration (if you submitted a certified appraisal)
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A Hearing Officer (for properties valued over $500,000)
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3. Appeal to Superior Court
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If you're unsatisfied with the BOE or other options, you can file an appeal with the Superior Court in the county where the property is located (Fulton County Superior Court).
❌ Why You Can’t Appeal Multiple Times at the Same Level for One Tax Year
Once you submit an appeal and receive a final decision at any stage (e.g., the BOE), that part of the process is considered final for that tax year unless you escalate. Reasons include:
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✅ Finality: Prevents back-and-forth that could delay setting the tax digest.
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✅ Legal Structure: Georgia law does not permit re-filing an appeal for the same issue at the same level.
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✅ Efficiency: Encourages thorough preparation at each level, knowing you can’t repeat the step.
✅ What You Can Do
🔼 Proceed to the Next Level
If you disagree with a decision at any level, you can escalate to the next one—but must do so within the deadline (usually 30 days).
📅 Appeal Each Year Separately
You can file a new appeal every year within the 45-day window after receiving your annual assessment. The appeal is always based on the value as of January 1st of that tax year.
🏡 Apply for Exemptions and Special Assessments
You may also qualify for:
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Homestead exemptions
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Senior exemptions
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Conservation Use Value Assessment (CUVA)
These applications are separate from value appeals and often have different deadlines and eligibility rules.
🕒 Key Considerations
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Deadlines Matter: Missing an appeal deadline forfeits your right to contest that year’s value.
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Each Year Is Separate: Your appeal rights reset annually based on the new Notice of Assessment.
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Build Your Case Early: Present the strongest evidence (e.g., appraisals, comps, photos) at the earliest opportunity.
🧾 Summary
You cannot appeal your property taxes multiple times at the same level for the same tax year in Fulton County, Georgia. However, the appeal process allows a structured path through three levels of challenge:
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Board of Assessors
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Board of Equalization / Arbitration / Hearing Officer
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Superior Court
Each new tax year provides a new opportunity to appeal. And if your property is over-assessed or you qualify for exemptions, you should act within the proper window to ensure your property tax is fair and accurate.
📚 Resources for Fulton County Property Owners
🔗 Government Agencies & Forms
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Fulton County Board of Assessors
https://www.fultoncountyga.gov/boardofassessors -
Appeal Form PT-311A (Statewide Standard)
https://dor.georgia.gov/documents/property-tax-appeal-form-pt311a -
Georgia Department of Revenue – Property Tax Division
https://dor.georgia.gov/property-tax -
Fulton County Tax Commissioner’s Office
https://taxcommissioner.fultoncountyga.gov -
Fulton County Superior Court (for final appeals)
https://www.fultonclerk.org
