Many taxpayers believe that their appeals against the property tax assessment values determined by the Hall County Tax Assessor are already skewed in favor of the government. While the Office of the Tax Assessor may have an inherent advantage considering its easy access to government records and the scope of resources available for its defense, taxpayers now have enhanced rights during a property tax appeal. Taxpayers can thank Act 431 Taxpayer Bill of Rights, formerly Senate Bill 177, which was signed on April 30, 1999 and became effective on January 1, 2000.
The Taxpayer Bill of Rights has two main thrusts: first, the prevention of indirect tax increases and; second, the enhancement of a property owner’s rights when making objections and filing appeals against an increase made by the board of tax assessors in relation to the property’s value. Taxpayers who have issues about the property values determined by the Hall County Tax Assessor can refer to the bill of rights.
In this article, three highlights of these enhanced rights will be briefly discussed. Be sure to discuss these enhanced rights with your property tax consultant in more detail as there will be nuances that property owners must know.
#1 Assessor must provide explanation for the change in the assessed value
Every year, you will receive an annual notice of assessment containing your property’s assessed value, as determined by the tax assessor. When there is a change in the assessment value from the previous year, your notice of assessment should provide a name and telephone number of a government official to call in case you have questions about the change in value or the appeals procedure. You should call the knowledgeable person on the notice to ask relevant questions on this matter – it is your right so act on it.
Watch the Realtor.com Video Guide
If your property value has increased by over 15% from the preceding year, the Hall County Tax Assessor is also obligated to provide a simple (i.e., non-technical) explanation for the change. You should also be informed about your right to view and get inexpensive copies made of the tax records used by the assessor in determining the change in value.
#2 Assessor must provide valid grounds for rejection of the appeal
When you file an appeal based on specific grounds, the tax assessor can reject your position. But rejection is not the end of the road for your appeal - the Hall County Tax Assessor is required by law to state the grounds for the rejection of your appeal. Otherwise, the office will be in violation of the law.
#3 Assessors take on the burden of proof
The tax assessor shoulders the burden of proof for changes in property values, usually by a preponderance of evidence. This burden applies even when the appeal is elevated to the superior court; it must be said that the judge may take into account both the assessor’s and owner’s values in determining the final value, but may decide on a different value.
While you may believe that the Hall County Tax Assessor has all the aces, you have to keep in mind that the law also provides protection over your rights as a property owner. You have to assert your rights and, in the process, achieve your goal of getting a fair assessment on your property.
