With the passage of House Bill 202, the Georgia General Assembly has further reinforced the rights of property owners whose property values are under the mercy, so to speak, of the Fulton County tax assessors. As a property owner and taxpayer, you should assert your rights in the same manner as you perform your responsibilities, tax-wise.
Here are your rights as a property owner and taxpayer that you should always keep in mind especially where the appeals process is concerned.
Explanation of Changes
The Annual Notice of Assessments will be mailed to the property owners of residential and commercial property starting in April 1, 2016. You should always compare the values between two years – the previous and present values – to determine any changes in the fair market and assessed values.
In case the change involves more than 15% increase in assessment, your notice should also include a non-technical explanation about the basis for change. You also have the right to either view your tax records or make copies thereof so that you can determine the reasons for the change in value. You can also call the person stated on the notice if you have questions about the assessment and appeal process.
Burden of Proof
Let’s assume that you decide to file an appeal of the assessment made by the Fulton County tax assessors. You are worrying about making a good case especially with the machinery of government behind the Board of Tax Assessors.
Fortunately, your worries are unfounded as the burden of proof lies with the Board of Tax Assessors (BOA). This means that the BOA has the burden of proving the validity of the change (i.e., increase) in assessment by a preponderance of evidence. This is true even when the appeal proceeds to the Superior Court.
Emphasis must be made that the Superior Court judge does not have the obligation to abide by the values presented by either of the parties, namely, the BOA and the property owner. The judge has the right to set a new value that will be considered as binding on all parties, thus, the importance of carefully thinking through your decision to proceed with this step in the appeal process.
Grounds for Rejection
The Fulton County tax assessors should also provide the taxpayers with the grounds (i.e., explanation) for the rejection of the property assessment appeal. In fact, the rejection notice should include these grounds, not to mention that the BOA is required by law to stick to the stated grounds from start to finish of the appeal process (i.e., no changing of grounds from uniformity to taxability, for example).
But there’s always an exception to the rule: When you, the taxpayer and property owner, assert a new ground for appeal, the BOA can also assert new grounds for its rejection. You have to be careful since you may well find your appeal to be on the losing end with the change.
The good news: You need not take on the Fulton County tax assessors on your own, so to speak, as you can hire an experienced tax advisor for a winning appeal.
