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.
Here’s how to effectively argue this claim in your Fulton County property tax appeal:
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
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.
Create a spreadsheet or table showing:
| Address | Square Footage | Fair Market Value | FMV/SqFt | Assessed Value |
|---|
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.
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.
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.
📊 Spreadsheet/Table of all comparables
📷 Photos (if visual similarity helps your case)
✍️ Written Explanation (keep it factual and concise)
“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.”
📆 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.
🏛️ Fulton County Board of Assessors – Appeals Portal
https://fultonassessor.org/property-appeals/
🔎 Fulton County Property Search
https://fultonassessor.org/property-search/
📄 GA Property Tax Appeal Form (PT-311A)
https://dor.georgia.gov/documents/property-tax-appeal-form-pt311a
📍 Mailing Address
Fulton County Board of Assessors
235 Peachtree Street NE, Suite 1200
Atlanta, GA 30303
☎️ Phone: (404) 612-6440
✉️ Email: boa.web@fultoncountyga.gov