Key Evidence to Gather for Your DeKalb County Property Tax Appeal

When appealing your property taxes in DeKalb County, Georgia, the strength of your case hinges on the quality and relevance of the evidence you provide. Here's a breakdown of the key evidence you should gather, categorized by the grounds for your appeal:

I. Evidence for Overvaluation (Fair Market Value Is Too High)

Comparable Sales Data (Comps)
This is the most important type of evidence in a market value appeal.

• Choose properties similar to yours in:

  • Size (square footage of living area and land)

  • Age and construction style

  • Number of bedrooms/bathrooms

  • Features (garage, basement, pool, etc.)

  • Location (ideally in the same neighborhood or school district)

• Focus on sales that occurred within 6–12 months before January 1st of the tax year you are appealing.

• For each comp, gather:

  • Address

  • Sale price

  • Sale date

  • Property characteristics

• Sources include:

  • DeKalb County Tax Assessor’s QPublic site

  • Real estate websites (Zillow, Redfin, Realtor.com)

  • A licensed real estate agent

Adjustments
Explain any meaningful differences between your home and the comparables, such as:

• Your home has an unrenovated kitchen, while a comp was recently updated.

• Your home lacks features that the comp has (e.g., no garage, smaller lot).

Independent Appraisal
A recent appraisal by a state-certified appraiser is strong evidence. The effective date should be as close as possible to January 1st of the tax year.

Recent Purchase Documents
If you bought your home recently in an arm’s-length transaction, include:

• Closing Disclosure or HUD-1 Settlement Statement

• Purchase agreement

• This can be persuasive evidence of current market value.

Photos & Documentation of Property Condition
Show physical or external issues that reduce market value:

• Deferred maintenance

• Structural issues

• Dated interiors

• Proximity to power lines, highways, or other nuisances

II. Evidence for Lack of Uniformity (Unequal Assessment)

This argument is based on assessment inequity, not just market value.

Assessed Values of Comparable Properties

• Select similar homes in your immediate neighborhood

• Find their 2024 assessed values on the county's QPublic site

• Calculate assessed value per square foot

• Compare to your home’s assessment — large differences can support your claim

Example Table:

Photos
Include side-by-side photos of your property and comparables to show they are similar in condition and design.

III. Evidence for Errors in County Property Records

Survey
Prove incorrect lot size or boundaries.

Blueprints / Floor Plans
Show errors in square footage or number of finished rooms.

Building Permits
Disprove listed improvements that were never made.

Photos
Illustrate missing features the county says your property has—or show features the county is missing.

IV. General Information to Include in Your Appeal Letter

Your appeal should include:

• Parcel Identification Number (PIN) – on your Notice of Assessment

• Property Address

• Daytime Phone Number

• Your Choice of Appeal Route:

  • Board of Equalization (default)

  • Hearing Officer (if value > $500,000)

  • Non-binding Arbitration

• Clear Statement of Appeal Reason – e.g., “Fair market value is too high due to recent sales data.”

• Your Proposed Fair Market Value

Key Tips for Gathering Evidence

• Stick to the January 1st Valuation Date: Evidence must reflect the market and condition of your home as of January 1 of the tax year.

• Prioritize Quality Over Quantity: Three strong, relevant comps are better than ten weak or irrelevant ones.

• Be Organized and Clear: Label documents, highlight key facts, and use spreadsheets if needed.

• Keep Copies: Save everything you submit.

• Practice Your Presentation: Be ready to explain your evidence clearly and calmly at your hearing.

By preparing focused, relevant, and well-supported evidence, you significantly increase your chances of a successful property tax appeal in DeKalb County.

Resources

• DeKalb County Property Appraisal Department
  

• DeKalb County Property Records (QPublic)
  

• DeKalb County Appeal Process Guide (via Property Appraisal site or Notice of Assessment)

• Georgia Department of Revenue – Property Tax Information
  

• Georgia Real Estate Commission (to verify appraisers or agents)