Arguing "Lack of Uniformity" is a valid ground for appealing your DeKalb County, Georgia property tax assessment. This argument asserts that your property is assessed at a higher ratio compared to similar properties in your area — even if the overall market value is accurate.
Here’s a step-by-step guide to help you build a strong case based on lack of uniformity:
1. Understand the Principle of Uniformity
Under Georgia law (O.C.G.A. § 48-5-299), properties must be assessed uniformly within the same class and jurisdiction. This means properties with similar characteristics should be assessed at roughly the same percentage of their fair market value (FMV).
📝 Note: This is different from arguing your property's FMV is wrong. Here, you're arguing the assessment ratio (assessed value ÷ market value) is higher for your property than for others like it.
2. Identify Truly Comparable Properties
This is the foundation of your argument. Look for properties in DeKalb County that closely resemble yours in:
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Size (square footage of home and lot)
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Type (e.g., ranch, two-story, townhome)
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Year Built
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Construction (e.g., brick, frame)
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Bedrooms/Bathrooms
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Condition (overall state, updates)
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Features (garage, basement, pool, additions)
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Location (same subdivision or immediate neighborhood)
⚠️ Avoid using properties that differ significantly, even if they have similar sale prices. The focus is on how the county assessed the properties, not what they sold for.
3. Gather Assessment Data from the County
Visit the DeKalb County Tax Assessor’s website and search for:
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Your property and each comparable
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Property Address
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Parcel ID (PIN)
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Assessed Value
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Current Market Value (FMV)
📸 Pro Tip: Print or screenshot these records for your appeal.
4. Calculate and Compare Assessment Ratios
Use this formula:
Assessment Ratio = (Assessed Value ÷ Market Value) × 100%
Create a table to clearly compare:
| Property Address | PIN | Sq. Ft. | Beds | Baths | Market Value | Assessed Value | Assessment Ratio |
|---|---|---|---|---|---|---|---|
| Your Property | [Your PIN] | [SF] | [BR] | [BA] | $[FMV] | $[AV] | [Ratio]% |
| Comparable 1 Address | [PIN] | [SF] | [BR] | [BA] | $[FMV] | $[AV] | [Ratio]% |
| Comparable 2 Address | [PIN] | [SF] | [BR] | [BA] | $[FMV] | $[AV] | [Ratio]% |
A higher ratio for your property suggests non-uniform taxation.
5. Present Your Case Clearly
When appealing to the Board of Equalization or Hearing Officer:
✅ Highlight how your comparables are truly similar.
✅ Emphasize the difference in assessment ratios.
✅ Argue for equalization, not just fairness.
✅ Request your assessed value be adjusted to match the median ratio of comparables.
📂 Include:
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Your ratio comparison table
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Property records/screenshots
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Photos of properties (if helpful)
Important Tips:
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💡 Don’t rely only on sale prices. Sale data supports value, but the key issue is the assessment ratio.
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🔍 Quality comparables matter more than quantity.
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📊 Be data-driven, not emotional. Avoid vague statements like “my neighbors pay less.”
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🙋 Be respectful and present your case professionally.
📚 Resources
Here are key tools and websites to help you research and file your appeal:
🔎 DeKalb County Property Search
Look up parcel details, assessments, and valuations.
📄 DeKalb County Board of Equalization (Appeals Info)
Learn about the appeal process and deadlines.
📘 Georgia Property Tax Code (O.C.G.A. Title 48)
Understand legal definitions and taxpayer rights.
📞 DeKalb County Property Appraisal Office
(404) 371-0841
Call for help or guidance with finding data.
