According to the provisions in the 2015 House Bill 202 (HB 202) in the State of Georgia, you have the right to demand and the responsibility to attend a mandatory settlement conference with the Gwinnett County Tax Assessor when you appeal your value to Superior Court.  Keep in mind that your enhanced rights should be exercised since there will be consequences for your failure to follow through on your responsibility. Emphasis must be made that your failure to attend the conference will mean the inability to recover the attorney’s fees and court costs, when ultimately settled in court.

Being aware of the Fulton County property tax appeal timeline may seem straightforward, if not common sense, but many still fail to do so. This shouldn’t be, as missing a deadline will almost always guarantee a negative outcome, such as the dismissal of your appeal.

You should have received your annual assessment notice issued by the Gwinnett County Tax Assessor in early April. You will be deciding whether to accept the property valuation reflected on it – and pop an antacid while you’re at it – or challenge the appraised value by filing a formal appeal. You have to keep in mind, too, that taxes are a necessary evil since these are the government’s primary fund sources for social services, education, and infrastructure, among other government functions.

In 2015, the General Assembly of the State of Georgia passed House Bill 202 (HB 202), which introduced sweeping changes to the DeKalb County property tax assessment and appeal process. You have to be aware about these changes particularly about the lock-in period since it has an impact on the tax savings of a winning appeal.

As in any case where opposing parties have different opinions, the quantity and quality of the evidence matters in winning – and so it is with your property assessment appeal with the Gwinnett County property tax authorities.  You have to be prepared with the right information (i.e., evidence including documents and interviews) in order to have a greater chance of a winning appeal. Here are a few important things you have to know about it.

If you purchased real property last year, you have to be vigilant about the tax assessment this year as it can be over and above the purchase price of the subject property, and assessed higher than other comparable properties in the immediate area. Otherwise, your action may well be to accept the Fulton County property tax assessment and write a check for the taxes, when the tax bill comes. 

While many property owners/taxpayers believe that House Bill 202 (HB 202), which was passed by the State Assembly of Georgia after intensive deliberations, took effect only on 1 January 2016, this is not so. Many of the provisions in the statute passed into effect upon the approval of the Governor and as of July 1, 2015. Along with the Office of the DeKalb County Tax Assessor, which has a considerable stake in the law, you should be well aware of the changes that have considerable impact on your own stake as a property owner.

Aside from taking measures to reduce the appraised value or appealing the assessed value of your property, you can also enjoy a substantial Gwinnett County property tax reduction via tax exemptions. At present, residents of Gwinnett County can choose from 14 property tax exemptions including regular homestead, disabled veteran, and senior citizens exemptions.

Property owners/taxpayers in the State of Georgia have several reasons to rejoice with the approval of House Bill 202 (HB 202). Once it went into effect on January 1, 2016, the bill introduced several sweeping changes in the Fulton County property tax appeal process – and for other counties, for that matter – including the right to make recordings of the hearings and interviews related thereto. 

 

Right to Record

Keep in mind that recordings of interviews and hearings can be used against the tax authorities in your appeal. You should then always keep a recording device handy whenever you are gathering evidence especially when you feel that the tax assessment staff is uninformed or combative.

Watch the Gwinnett Video Guide

Under HB 202, you are entitled to have an interview with a county employee or officer authorized to discuss the property assessments conducted by the Fulton County property tax assessors. Your right is related only to the valuation of the subject property as well as to its appeal, arbitration, and other related proceedings so keep your questions relevant.

You have to shoulder the expenses of the interview including the equipment, such as a portable recorder, to enforce your right. You can record all of the proceedings (i.e., hearings) before the Board of Equalization (BOE) and hearing officers, as well as the evidence-gathering process before the proceedings.

Refusal to Engage

The Fulton County property tax authorities particularly the county appraisers and assessors cannot refuse your request for an interview. You should, however, make a written request addressed to the Tax Assessor for it to push through in a timely manner. You should receive a reply to your request for the possible date and time of the interview, which should be within 30 calendar days from the postmark date on your request.

You must remember that the date and time should be mutually agreed between both parties. The interview itself must be conducted in the office of the Tax Assessor, and not in any other place for the interview to be admissible as part of evidence. 

As a property owner and taxpayer, you should be curious about the basic ins and outs of the DeKalb County property tax assessment process for obvious reasons. Keep in mind that even a single mistake in your real property’s assessment will be reflected on your annual notice of assessment. Your basic knowledge about the assessment process can mean the difference between winning and losing your appeal.