How to Argue "Lack of Uniformity" in Your Fulton County Property Tax Appeal

Posted by Daniel Jones on Nov 28, 2025 12:30:00 PM

A “Lack of Uniformity” appeal asserts that your property is not being assessed equitably compared to similar properties in your area. Under Georgia law, uniformity in assessments is a constitutional requirement—meaning your property should not be taxed at a higher rate than similarly situated properties.

The image depicts a neatly organized spreadsheet on a computer screen showcasing a comparison of property assessments The spreadsheet features columns labeled with property addresses square footage assessed values and value per square foot Each row r-1

Here’s how to effectively argue this claim in your Fulton County property tax appeal:

1. 🏘️ Identify Truly Comparable Properties

Your uniformity argument is only as strong as the quality of your comparables.

  • Location: Choose homes on the same street, block, or within your subdivision.

  • Size: Similar square footage (within ±10–15% of your home).

  • Age & Style: Built around the same time and with a similar architectural style.

  • Features: Comparable number of bedrooms/bathrooms, garage, basement (finished or not), etc.

  • Condition: Properties should be similarly maintained and updated.

🚫 Avoid using properties that have:

  • Recent renovations or additions

  • Different lot sizes

  • Significantly different features

2. 🔍 Gather Assessment Data from the Fulton County Website

Use the Fulton County Property Search Tool to find the following for each comparable:

  • Parcel ID and address

  • Fair Market Value

  • Assessed Value (40% of FMV)

  • Living area (square footage)

  • Year built

  • Property characteristics

If you can, talk to neighbors and ask for copies of their recent assessment notices.

3. 🧮 Calculate and Compare Key Metrics

Create a spreadsheet or table showing:

Address Square Footage Fair Market Value FMV/SqFt Assessed Value
Example Calculation:

If your property is 2,000 sq ft with an FMV of $500,000, then:
FMV per Sq Ft = $500,000 ÷ 2,000 = $250/sq ft

Do the same for each comparable to determine how your property stacks up.

4. 📉 Highlight Discrepancies

In your appeal, emphasize any unjustified differences in value per square foot:

“My property is assessed at $275/sq ft, while the average for five nearly identical properties is $230/sq ft, a difference of over 19%. None of these comparables have significant improvements that would justify the discrepancy.”

Be clear and objective—show the math and summarize the gap.

5. 🧾 Address Potential Justifications in Advance

Disclose and rule out reasons for any differences:

  • If a comparable has a finished basement and yours does not, exclude it or explain the difference.

  • If your neighbor recently added a sunroom, acknowledge that it could justify a higher assessment.

  • Focus on comps that haven’t undergone significant changes.

This increases your credibility and strengthens your case.

6. 🗂️ Present Your Evidence Clearly

Include:

  • 📊 Spreadsheet/Table of all comparables

  • 📷 Photos (if visual similarity helps your case)

  • ✍️ Written Explanation (keep it factual and concise)

 

Sample Summary:

“I am appealing my property tax assessment based on lack of uniformity. I’ve identified five properties located at [addresses] that are nearly identical to my home at [your address]. Despite being similar in size, condition, and features, my property is assessed at $275/sq ft, while the comparables average $230/sq ft. I respectfully request a reduction to ensure equity and consistency in assessment practices.”

⚠️ Important Notes

  • 📆 Deadline: File your appeal within 45 days of the date on your Annual Notice of Assessment.

  • 🔍 Use Official Data: All comparables must come from reliable, recent Fulton County assessments.

  • ⚖️ Uniformity ≠ Market Value: This appeal argument is different from saying your property is overvalued—it’s about fairness relative to other properties.

  • 🧠 Subjectivity Exists: The Board of Equalization may interpret “similarity” differently, so be prepared to make your case with facts.

📚 Official Resources
property tax appeals

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