In the property assessment appeals process, the Gwinnett County Tax Assessor usually has the spotlight shone on his office during the first few steps. But there are several other official bodies in the appeals process that every property owner and taxpayer should get acquainted with, so to speak. Here are the three most important bodies.
The Board of Equalization
The Board of Tax Assessors (BTA) is the official body that reviews your formal appeal, which should be based on one or more accepted grounds for appeal, namely, value, uniformity, taxability, and denial of exemptions (e.g., homestead or senior citizen). In case there are no settlement or agreement reached between you and the BOA, your appeal may be forwarded to the Board of Equalization (BOE).
There are multiple boards with each panel consisting of three persons appointed by the Grand Jury. The boards are in charge of listening and evaluating the valuation evidence presented by the Gwinnett County Tax Assessor and the taxpayer during the scheduled hearing. Keep in mind that the BOE is under the oversight authority of the Clerk of Superior Court, which means that you shouldn’t have to worry about biased decisions.
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After the hearing, the BOE will render a decision on the appeal. The decision may or may not be in your favor but you can also appeal it to superior court within 30 days, if you deem it necessary. Even the Tax Assessor can appeal the BOE decision, for that matter if it is large enough and approved by the county commissioners.
The Arbitrator
You can also file an appeal of value with an arbitrator. You should do it by filing your formal appeal with arbitration specifically stated with the BTA. Your appeal should be filed via the accepted channels (e.g., U.S. Postal Service) within 45 days of the date reflected on the annual notice of assessment.
You will be required to pay for and provide a professional appraisal. The BTA may or may not accept the value indicated on your formal appraisal. If your appraisal is rejected by the BTA, the body will certify your appeal to the Clerk of Superior Court for arbitration. An arbitrator will be appointed based on the authorization issued by the judge and a hearing will be set within 30 days. If the BTA accepts your appraisal value then it will be entered into their records as the final value.
The decision of the arbitrator can be appealed to superior court. You have to work closely with your tax advisor to increase your chances for a winning appeal. Otherwise, you will be require to shoulder the substantial fees of the process, not to mention pay the higher property taxes associated with an increased assessment.
The Hearing Officer
Another appeal option is requesting that a hearing officer decide on your value. Hearing officers are licensed appraisers that have applied for, and been accepted to be hearing officers. A hearing officer can only hear arguments on non-homestead property (not primary residence) with a value of $750,000 or higher. Appeals made to the hearing officer can only address value, not uniformity or taxability.
Now that you know your several options in the Gwinnett County tax appeal process you should set your sights on a successful appeal! You can always engage a property tax consultant to help you with this process and you could save time and money as a result.
