Non-binding arbitration is one of the options available to property owners in Clayton County, Georgia, who wish to appeal their property tax assessment after disagreeing with the initial review by the Board of Tax Assessors. It serves as an alternative to a hearing before the Board of Equalization (BOE) and the Hearing Officer option.
Here's a breakdown of how non-binding arbitration works in the context of Clayton County property tax appeals:
1. Eligibility:
- You can choose non-binding arbitration as one of your appeal methods when you initially file your appeal with the Clayton County Board of Tax Assessors.
- This option is generally focused on disputes regarding the value of your property.
2. The Process:
- Initial Appeal: You must file a written appeal with the Clayton County Board of Tax Assessors within 45 days of the date printed on your Annual Notice of Assessment. When filing, you will indicate your choice of appeal method as "Non-Binding Arbitration."
- Your Responsibility: Certified Appraisal: Within 45 days of filing your notice of appeal for non-binding arbitration, you are required to provide the Clayton County Board of Tax Assessors, at your own expense, with a certified appraisal of your property. This appraisal must be prepared by a qualified, licensed appraiser. Failure to provide this appraisal within 45 days may terminate your appeal, unless you elect in writing to move your appeal to the BOE process within that timeframe.
- Board's Options: Within 45 days of receiving your certified appraisal, the Board of Tax Assessors must either:
- Accept your appraisal: The value becomes final.
- Reject your appraisal: They will certify the appeal to the Clerk of Superior Court to authorize arbitration. If the Board fails to act within 45 days, your appraisal becomes the final value.
- Arbitrator Selection: The Chief Judge of the Superior Court will issue an order authorizing arbitration. If both parties agree on a single arbitrator, the matter will be submitted to that arbitrator. If no agreement is reached, the Judge will appoint a single arbitrator.
- Arbitration Hearing: The arbitrator will schedule a hearing. Both you and the Tax Assessor's office will present your case and valuation evidence.
- Arbitrator's Decision: The arbitrator will render a decision regarding the fair market value of your property, choosing either the value presented by the Tax Assessor or your appraised value.
- Cost of Arbitration: The party whose valuation is furthest from the fair market value determined by the arbitrator is responsible for paying the fees and costs of the arbitrator.
3. Non-Binding Nature:
- The decision of the arbitrator in this process is non-binding. Either party (you or the Board of Tax Assessors) has the right to appeal the arbitrator's decision to the Superior Court of Clayton County.
Advantages of Non-Binding Arbitration:
- Provides an independent assessment of your property's value by a certified appraiser.
- Can potentially lead to a resolution without a full court trial.
Disadvantages of Non-Binding Arbitration:
- You bear the upfront cost of obtaining your own certified appraisal.
- You may be responsible for the arbitrator's fees if the arbitrator's value is closer to the Tax Assessor's.
- The outcome is not final and can be appealed to Superior Court by either party, potentially leading to further expenses.
Before choosing non-binding arbitration in Clayton County, carefully consider the cost of the appraisal, the strength of your valuation, and your willingness to potentially pursue the matter in Superior Court.
