Gwinnett County Property Tax Appeal at the Superior Court

Posted by Daniel Jones on Jan 1, 2020 9:32:00 AM

If you are still dissatisfied with the BOE’s decision on your Gwinnett county property tax appeal, you can lodge your appeal at the Superior Court. Read on to know more about appeals at the Superior Court.

You must submit a written appeal to the Superior Court within 30 days of the Decision Letter issued by the Board of Equalization. Otherwise, the new property value will be considered final in the county records. 

The Superior Court is also the venue for arbitration with the process between appeals from the Board of Equalization and arbitration being similar, if not the same.  Keep in mind that the Superior Court is a court of law and, as such, you should have legal representation as well as the appropriate professionals including your tax advisor and qualified appraiser by your side. 

All decisions made by the Superior Court in property assessment and tax appeals are considered final and executory.  As the appealant, you have the ultimate responsibility of increasing your chances of getting a favorable decision with the expert assistance of the abovementioned professionals. 

If you are filing an appeal with arbitration as your preferred method, you should keep these general aspects of the process in mind. 

Gwinnett County Property Tax Appeal

First, the appeal can only be filed for arbitration on the grounds of value.  You should file the appeal within 45 days of the date on the notice of assessment with the Board of Assessors. 

Second, you must pay the filing fees of the Superior Court as well as the certified appraisal for your property within 45 days after filing of your notice of appeal. The certified appraisal should be signed by a licensed appraiser and with a date close to January 1st of the applicable tax year. 

Third, the Board of Assessors has the choice of either accepting or rejecting the property value indicated on the certified appraisal report.  If your appraisal is rejected, the board will certify or forward your appeal to the Clerk of Superior Court for purposes of arbitration. 

The Superior Court judge will authorize the arbitration and appoint an arbitrator usually a lawyer. Both your appraisal and the Board of Assessors’ staff appraiser’s report will be submitted for consideration to the appointed arbitrator, who will also schedule a hearing. 

Both sides can present more evidence during the hearing with the arbitrator. At the hearing’s conclusion, the arbitrator will issue a decision; the decision is final, which means there are no other means of appeal. 

The costs of the arbitration will be shouldered either by Gwinnett County or by the taxpayer depending on the arbitrator’s decision.  If the arbitrator chooses your proposed property value, the Gwinnett County will pay for the fees of the Clerk of Superior Court and the costs of the arbitrator. 

If the arbitrator sides with the Board of Assessors and its value, you will pay the filing fees and arbitrator costs. The costs can be substantial excluding the professional fees for the licensed appraiser and tax advisor. 

In case a single arbitrator cannot be agreed on, both sides can choose a third arbitrator. The three-person arbitration panel then sites as a jury during the hearing when both sides present their testimony. The decision in this case is non-binding, which means that you or the county can file an appeal to the Superior Court.  If you need help with your Gwinnett County property tax appeal, call Fair Assessments, LLC now!

Topics: Gwinnett County Property Tax Appeal

property tax appeals

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