With the passage of House Bill 202 (HB 202) after a wild finish in the Georgia State Assembly, the roles and responsibilities of the Gwinnett County Tax Assessor particularly in the appeals process have changed. As a taxpayer, you have to be aware of these changes as many of them actually have an impact on the outcome of your appeal. You should ideally consult with a tax advisor before making any move on your appeal since many of the changes can adversely impact your chance for a successful appeal.
Greater Access to Information
As a taxpayer, you have greater access to the information held by the Gwinnett County Tax Assessor in several ways including:
- At your request, the Board of Assessors (BOA) is required to provide a reasonable description of the methodology used in the determination of the subject property’s fair market value. You will then be able to dispute the flaws in the methodology that resulted in the over-assessment.
- You also have the right as a taxpayer and property owner to interview a BOA employee about the subject property’s valuation. You can record the interview at your expense although you have to follow the rules and regulations set by the Superior Court regarding the new interview provisions.
Your access to valuable information regarding your property assessment appeal has significantly increased with HB 202! It will only help you if you take advantage of it however. Information can translate to knowledge, and knowledge to power, and more control over the outcome of your appeal. When challenging the processes and decisions of the Gwinnett County Tax Assessor you need to use everything at your disposal.
Greater Information Exchange
Before the passage of HB 202, the rules on appeals permit either the BOA or the taxpayer to request information related to the appeal before a hearing. Since the exchange of information between the parties was optional, the BOA can abuse it especially as there was no penalty for its failure to provide the requested information in a prompt – or at least, timely – manner.
Starting with all appeals filed on the 2016 assessments, fortunately, the law has made it clear that the exchange of information before the hearings will be compulsory (i.e., statutory). Plus, stringent penalties are also imposed on any party that fails to deliver on the statutory exchange of information.
The rules on exchange are different depending on the venue of the appeal. For example, for the appeals to the BOE, the parties are allowed although not required to request information regarding witnesses and documents, among other evidence, to be presented at the hearing. The information should be provided to the requesting party not less than 7 days before the hearing with failure to do so resulting in either exclusion of the evidence or automatic continuance of the hearing.
While these provisions in HB 202 may be largely in your favor, you should not be complacent. You should hire an experienced tax advisor to increase your chances for a winning appeal.
