Property owners in Fulton County, Georgia often choose to appeal their property tax assessments when they believe their property's assessed value is inaccurate or unfair. Below are the most common, legally valid reasons for filing an appeal in Fulton County:
1. Disagreement with the Fair Market Value (FMV)
The most common reason for appealing is that the property is assessed at a higher value than it would reasonably sell for on the open market as of January 1 of the tax year.
Common contributing factors:
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Outdated or Misleading Sales Comparables: The Board of Assessors may rely on sales that don’t reflect the current market, especially if market conditions have changed.
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Incorrect Adjustment Values: Errors may exist in how the assessor adjusts for differences in size, location, or features.
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Misinterpretation of Market Conditions: Assessors may generalize trends that don’t apply to your specific neighborhood or property type.
2. Inaccuracies in Property Information
An appeal may be warranted if the county has incorrect data about your property, such as:
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Incorrect square footage for the home or lot.
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Wrong number of bedrooms or bathrooms.
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Incorrect year built, missing depreciation, or failure to account for removed or damaged features (e.g., a pool that no longer exists or a garage in poor condition).
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Incorrect classification (e.g., being labeled as renovated or commercial when it’s not).
3. Lack of Uniformity in Assessment
Also called a "uniformity appeal," this is based on the argument that similar properties in your neighborhood are assessed lower per square foot or at significantly different values, without a valid reason.
Note: Uniformity arguments are valid under Georgia law (O.C.G.A. § 48-5-311), but you must show multiple comparable properties assessed lower.
4. Impact of Physical or Economic Factors
Physical Damage or Deterioration:
If your property has suffered from:
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Fire, flooding, storm, or foundation issues
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Deferred maintenance or unsafe conditions
...and these issues are not reflected in your assessment, you can appeal.
Economic Obsolescence:
If your property’s value has been impacted by external or environmental issues, such as:
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Increased noise or traffic
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Nearby industrial activity
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Decline in neighborhood desirability
...then a reduction in FMV may be justified.
5. Recent Purchase Price Lower Than Assessed Value
A recent arm’s-length purchase (not a foreclosure or related-party sale) for less than the assessed value is typically strong evidence for appeal. Under Georgia law, this sale price is presumed to represent fair market value unless the Board of Assessors can show otherwise.
6. Denial of Homestead or Other Exemptions
You may appeal if the county:
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Incorrectly denied a homestead exemption for which you are eligible (basic, senior, low-income senior, disabled veteran, etc.).
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Failed to apply other qualified exemptions or frozen values under the Senior Freeze or other local exemption programs.
Important: Exemption disputes may follow a different process than value-based appeals. Contact the Fulton County Board of Assessors to clarify.
7. Procedural Errors
In rare cases, appeals are filed due to errors in the assessment or appeal process itself, such as:
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Failure to mail the assessment notice
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Miscalculation in the assessed value formula
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Missing or incorrect property classification
These issues must be documented and typically resolved administratively or during a formal appeal.
🚫 What Doesn’t Qualify for an Appeal?
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You think your taxes are too high. The millage rate is set by taxing authorities (city, school board, county), not the assessors.
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You disagree with a large increase. Even a big jump in assessed value is legal if the market value supports it.
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You want a payment reduction for financial hardship. Appeals must be based on property value, not ability to pay.
🕒 Timeline: When and How to Appeal
Fulton County property owners have 45 days from the date printed on their Annual Notice of Assessment to file a written appeal.
You can appeal online via the Fulton County Board of Assessors' website or submit a written appeal by mail or in person. Your appeal must state the grounds (FMV, Uniformity, etc.) and include documentation if possible.
📚 Resources (Fulton County & Georgia)
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Fulton County Board of Assessors – Appeal Portal
https://fultonassessor.org/appeals
File your appeal, check deadlines, track status, and view property records. -
Annual Notice of Assessment (NOA) Sample – Georgia Department of Revenue
https://dor.georgia.gov
Explains the NOA and how to understand your valuation. -
Official Code of Georgia Annotated – Property Tax Appeals (O.C.G.A. § 48-5-311)
https://law.justia.com/codes/georgia/2023/title-48/chapter-5/article-5/section-48-5-311/
Full text of the Georgia law that governs property tax appeals. -
Fulton County Homestead Exemption Information
https://fultoncountyga.gov/services/property-homestead-exemptions
Check eligibility for exemptions and how to apply or appeal a denial. -
Georgia Superior Court Clerks’ Cooperative Authority (GSCCCA)
https://www.gsccca.org
For appeals to Superior Court if you’re not satisfied after BOE or Hearing Officer decisions.
