Property Tax Appeal Blog

Common Reasons DeKalb County Property Owners Decide to Appeal Their Taxes

Written by Daniel Jones | Oct 15, 2025 5:45:00 PM

In DeKalb County, Georgia, property owners often choose to appeal their property tax assessments when they believe the county’s valuation is incorrect, inconsistent, or unfair. Georgia law gives every property owner the right to appeal their Annual Notice of Assessment within 45 days of the notice date.

Here are the most common reasons DeKalb property owners file an appeal:

1. 📈 Overvaluation of Fair Market Value (FMV)

  • Belief the FMV Is Too High: This is the most frequent reason for appeal. If your property would not realistically sell for the county’s appraised value as of January 1 of the tax year, you have grounds to appeal.

  • Disagreement with the County’s Comparables: DeKalb County may have used recent sales of "comparable" homes that differ in size, age, renovations, or neighborhood quality. If the comps don’t truly match, your value may be overstated.

2. 🏠 Errors in Property Records

  • Inaccurate Property Characteristics: If the county has incorrect data—like the wrong square footage, extra bathrooms, or a non-existent deck—you may be over-assessed.

  • Misclassification of Property: For example, if a portion of your property is commercial or rental and it’s classified incorrectly, the assessment may be wrong.

3. ⚖️ Lack of Uniformity

  • Unequal Assessment Compared to Neighbors: Georgia law (O.C.G.A. § 48-5-311) requires uniform assessment across similar properties. If your home is assessed much higher than nearby, similar homes, this may justify a uniformity appeal.

4. 💵 Recent Purchase Price Is Lower Than Assessed Value

  • A recent arm’s-length purchase price (where neither party is under duress) can be a strong indicator of market value. If your assessed value is significantly higher than what you paid, you likely have a strong appeal case.

5. 🔧 Property Damage or Condition

  • Deferred Maintenance or Structural Issues: If your property needs a new roof, foundation repairs, or other costly fixes, and the county did not account for this, your assessment may be too high.

  • Disaster or Accident Damage: If your home has suffered from fire, flooding, or storm damage prior to January 1 of the tax year, and the damage is not reflected in the FMV, you should appeal.

6. 🚫 Denial of Homestead or Other Exemptions

  • If you applied for a homestead exemption, senior exemption, veteran benefit, or disability relief and were denied in error, you can appeal the decision.

  • Exemptions reduce your taxable value—so denial of one can significantly raise your bill.

7. 📉 Economic or Neighborhood Decline

  • If your area has experienced declining home prices, increased vacancies, or other economic downturns, and the county’s valuation hasn’t caught up, this is a valid reason to appeal.

📝 Summary

DeKalb County homeowners appeal for several valid reasons, including:

  • Inflated FMV that doesn’t reflect true market value

  • Assessment errors or incorrect property details

  • Lack of uniformity compared to similar homes

  • A recent purchase price lower than the assessment

  • Physical condition or damage not reflected in the value

  • Denial of eligible exemptions

  • Outdated values in declining neighborhoods

The key to a successful appeal is timely filing and submitting strong evidence to support your position.

🔍 Tip: Always review your Annual Notice of Assessment carefully when it arrives (usually late May or early June) and act quickly if you disagree—your 45-day window to appeal is firm under Georgia law.

If you'd like help evaluating your specific situation, consider consulting a Georgia-based property tax consultant or real estate appraiser.

 

📚 Resources for DeKalb County Property Tax Appeals
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