While your comparatively high property tax bill may seem like a lost cause at first glance, you will be happy to know that the DeKalb County property tax appeal process can actually work in your favor. Your first step is choosing the right venue and grounds for appeal – truly, an important first step that should ideally be discussed with a tax consultant with comprehensive experience on the matter. Your choice in venue and grounds will have a positive impact on your desire for a lower assessed value and, hence, lower tax bill.
Three Venues
Property owners who have issues with their tax assessment values, as reflected on their Annual Notices of Assessment, have three venues to choose from in filing their appeals. These venues are the Board of Equalization, the Hearing Officer, and Binding Arbitration. Each of these venues can only accept appeals within the jurisdiction set by the law for them, not to mention that these venues can also be bypassed in favor of a direct appeal to the Superior Court (e.g., the taxpayer and BTA agreed to it).
Each of these venues have their unique coverage and limitations, which makes a cost-and-benefit analysis a must before even filing the appeal documents. Your tax consultant should be able to discuss these matters – coverage and limitations, pros and cons, and papers and timelines – on a detailed basis so that you can make an informed decision. You can, of course, give most of the decision-making aspects to your tax consultant but you should be aware of the process.
Emphasis must also be made that your choice of venue in filing your DeKalb County property tax assessment appeal will have an impact on the grounds of appeal that you can use. In case of value, taxability, and uniformity as well as denial of exemptions, you can file your appeal at the BOE. IN case of issues regarding either uniformity or value for non-homesteaded property worth more than $1 million as of assessment date, then the Hearing Officer may be the better venue.
You may want to look for any recent appraisal you have, perhaps done during a refinance. I don’t recommend hiring an appraiser for a property tax appeal because they cannot be an advocate for you. Their value opinion needs to be objective and they may produce a value that doesn’t help your case. A lawyer may be needed if you appeal all the way to superior court. This is especially true if your property isn’t in your name and is in a L.L.C. for example. Your tax advisor will be on hand for most matters, such as assistance in gathering the documents, understanding the process, and meeting the deadlines.
Four Grounds
You are well-advised to state your specific grounds for appeal in your formal letter or appeal form. Think of it as advancing your cause since the Board of Tax Assessors (BOT) will have immediate information about your issue and, thus, facilitate their future actions. You may also use two grounds to widen the amount of data you can use, although you will have more work to do (i.e., produce more justifications for the grounds).
You have to remember, too, that the burden of proof will likely rest on the Board of Tax Assessors but it still pays to be ready with your documents and oral arguments. The more prepared you are in your DeKalb County property tax appeal, the more likely you can enjoy the fruits of your labor, especially with the expert assistance of a tax consultant.
