In Georgia, property taxes are based on the assessed value of your home—typically calculated as 40% of its fair market value (O.C.G.A. § 48-5-7). If your property appears to be valued too high compared to similar homes in your area, you may be the victim of an over-assessment—and you have the legal right to appeal.
🧾 Understanding Over-Assessment
Over-assessment occurs when the county’s Board of Tax Assessors places a higher value on your property than what it could reasonably sell for on the open market. This can happen due to:
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📉 Market Fluctuations: Assessed values may lag behind changes in your local real estate market.
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🏚️ Inaccurate Property Details: Errors in square footage, number of rooms, or condition can inflate your value.
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📊 Mass Appraisal Methods: Georgia counties often use mass appraisal techniques, which may not capture the specifics of your property.
💸 The Cost of Over-Assessment
An overvalued home results in higher property taxes than necessary. This can lead to financial strain and unfair taxation—especially if neighboring, similar homes are taxed less.
✅ Steps to Appeal Your Property Tax in Georgia
1. 📚 Gather Comparable Sales ("Comps")
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Use recent sales (within the last 12 months) of homes similar to yours in size, condition, age, and location.
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Look for comps that sold for less than your assessed value.
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Use sites like Zillow, Realtor.com, or county tax assessor websites.
2. 🏡 Document Property Characteristics
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Highlight any issues that lower value (e.g., old roof, outdated kitchen, foundation cracks).
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Provide proof of needed repairs, neighborhood nuisances, or unusual lot characteristics.
3. 🔎 Review County Assessment Records
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Visit your county’s Board of Assessors website to verify that your property’s details are correct.
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Errors in square footage or features can be used to justify a reduced value.
4. 📝 File Your Appeal
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You have 45 days from the date on your Annual Notice of Assessment to file.
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You can appeal online, by mail, or in person, depending on the county.
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Clearly state your opinion of value and include all supporting documentation.
5. 👩⚖️ Present Your Case
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If the Board of Assessors does not agree with your proposed value, your appeal may go to the Board of Equalization (BOE).
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You can also select other resolution options like Hearing Officer (for non-homestead property over $500,000) or Non-Binding Arbitration.
📌 Important Georgia Notes
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In Georgia, assessed value = 40% of fair market value.
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Homestead exemptions and other property tax relief measures apply after the assessed value is determined.
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The tax bill may be based on the higher assessed value while your appeal is pending. If successful, adjustments (and refunds, if applicable) will follow.
🛠️ Final Tip
If you're unsure how to proceed or if your case is complex, consider consulting a property tax consultant or a real estate appraiser. They can help build a stronger case and represent you during the appeal process.
By taking the time to appeal an over-assessment, you’re not only advocating for a fairer tax bill—you’re helping ensure equity across your entire tax district.
📚 Georgia Resources
