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.
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:
📉 Market Fluctuations: Assessed values may lag behind changes in your local real estate market.
🏚️ Inaccurate Property Details: Errors in square footage, number of rooms, or condition can inflate your value.
📊 Mass Appraisal Methods: Georgia counties often use mass appraisal techniques, which may not capture the specifics of your property.
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.
Use recent sales (within the last 12 months) of homes similar to yours in size, condition, age, and location.
Look for comps that sold for less than your assessed value.
Use sites like Zillow, Realtor.com, or county tax assessor websites.
Highlight any issues that lower value (e.g., old roof, outdated kitchen, foundation cracks).
Provide proof of needed repairs, neighborhood nuisances, or unusual lot characteristics.
Visit your county’s Board of Assessors website to verify that your property’s details are correct.
Errors in square footage or features can be used to justify a reduced value.
You have 45 days from the date on your Annual Notice of Assessment to file.
You can appeal online, by mail, or in person, depending on the county.
Clearly state your opinion of value and include all supporting documentation.
If the Board of Assessors does not agree with your proposed value, your appeal may go to the Board of Equalization (BOE).
You can also select other resolution options like Hearing Officer (for non-homestead property over $500,000) or Non-Binding Arbitration.
In Georgia, assessed value = 40% of fair market value.
Homestead exemptions and other property tax relief measures apply after the assessed value is determined.
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.
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.
🔗 O.C.G.A. § 48-5-7 – Assessment Law
🔗 Georgia Local Tax Officials Directory (Find Your County)
🔗 Sample Taxpayer Appeal Form (GA DOR)