If your Georgia property is partially occupied by unauthorized individuals or "squatters," and the issue remains unresolved, your land may be over-assessed. Encroachment by unauthorized occupants (commonly referred to as trespassers, squatters, or under certain legal conditions, adverse possessors) can significantly reduce your property’s fair market value (FMV). When this is the case, filing a property tax appeal may be necessary to ensure you’re not unfairly taxed on land you cannot fully use.
🔍 Understanding the Impact of Unauthorized Occupancy
The presence of unauthorized individuals on your land can:
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🚫 Reduce usable land: You may lose access or control over parts of your property.
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🏗️ Limit development: Building permits or new projects may be blocked due to legal disputes or uncertainty.
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💸 Lower market value: Buyers typically avoid properties with unresolved occupancy or title issues.
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🧾 Complicate sale or financing: Title companies may decline to insure the property, and lenders may hesitate to finance it.
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🔐 Affect security and peace of mind: These situations can lead to disputes or legal intervention.
📉 Why It Affects Property Tax Value
According to Georgia law (O.C.G.A. § 48-5-2), properties must be assessed at their fair market value as of January 1st each year. FMV reflects what a willing buyer would pay, considering all burdens or encumbrances on the property. If your land is partly unusable due to encroachment, your tax assessment should be adjusted to reflect the reduced marketability and utility.
🛠️ How to Build Your Appeal Case
To support your appeal, gather as much objective and legal documentation as possible:
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📜 Legal Boundary Proof
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Official deed or plat showing your property boundaries.
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A recent survey that illustrates encroachment.
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📷 Photos/videos clearly documenting the occupation or barriers to access.
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🧾 Evidence of Encroachment and Your Response
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Police reports or incident logs (if applicable).
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Written attempts to resolve the issue (letters, emails to occupants or authorities).
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Any pending or resolved court actions related to trespassing or eviction.
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📊 Real Estate and Appraisal Support
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An independent appraisal that specifically addresses the impact of the encroachment on property value.
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A Comparative Market Analysis (CMA) from a local real estate agent comparing your property with similar, unencumbered properties.
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📉 Proof of Impaired Use or Sale
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Rejected offers or cancelled contracts due to title issues.
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Denied or delayed permits.
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Realtor or title company statements regarding the encumbrance's impact on value.
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📝 Navigating the Georgia Property Tax Appeal Process
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Wait for the Assessment Notice: Usually mailed late May to early June by your county’s Board of Tax Assessors.
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Appeal Within 45 Days: You must file an appeal within 45 days of the date printed on the notice.
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File Using Form PT-311A: Include your parcel ID, reasons for the appeal, and attach supporting documents.
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Choose Your Appeal Path:
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📋 Board of Equalization (BOE) (default and most common)
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🧑⚖️ Hearing Officer (for high-value non-homestead properties)
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⚖️ Non-Binding Arbitration
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🏛️ Superior Court (last resort, formal litigation)
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✅ Summary: Appealing Property Taxes Due to Unauthorized Encroachment
If unauthorized occupants or unresolved boundary disputes are limiting your use or reducing the market value of your property, you may be overpaying property taxes. Georgia law allows you to appeal your property’s valuation if the county failed to consider legitimate encumbrances or legal limitations.
By documenting the issue, consulting professionals, and presenting a strong appeal, you can seek a reduction in your assessed value that better reflects the actual condition and usability of your property.
📚 Resources for Georgia Property Tax Appeals
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🏛️ Georgia Department of Revenue – Property Tax Division
https://dor.georgia.gov/property-tax -
📄 PT-311A – Uniform Property Tax Appeal Form
https://dor.georgia.gov/documents/property-tax-appeal-pt311a -
📍 Your Local County Tax Assessor’s Office
