The process of appealing your DeKalb County property tax case to Superior Court occurs after you've received a final decision from the DeKalb County Board of Equalization (BOE) and you disagree with that decision. Here's a breakdown of what understanding the Superior Court appeal process entails:
1. Your Right to Appeal:
- Both you (the property owner) and the DeKalb County Board of Tax Assessors have the right to appeal the BOE's decision to the Superior Court of DeKalb County.
2. The 30-Day Deadline:
- You have a strict 30-day window from the date the BOE's decision was rendered (typically the date it was mailed) to file your Notice of Appeal with the DeKalb County Board of Tax Assessors. Missing this deadline will likely forfeit your right to appeal to Superior Court.
3. Filing the Notice of Appeal:
- You must file a written Notice of Appeal with the DeKalb County Board of Tax Assessors. This notice should clearly state your intention to appeal the BOE's decision to Superior Court. It's advisable to include:
- Your Parcel Identification Number (PIN).
- The property address.
- A copy of the BOE's decision.
- A brief statement outlining the grounds for your continued disagreement with the property valuation or assessment.
4. Payment of Taxes:
- Generally, Georgia law requires that you pay your property taxes in an amount equal to the last year in which taxes were determined to be due before the Superior Court can hear your appeal. This requirement is outlined in O.C.G.A. § 48-5-29. Failure to pay this amount may result in the dismissal of your appeal.
5. Filing Fee with the Superior Court Clerk:
- There is a filing fee associated with initiating a civil action in Superior Court. As of the latest information, the filing fee for appealing a tax assessment to DeKalb County Superior Court is $25.00, payable to the Clerk of Superior Court. This fee must be paid at the time of filing the Notice of Appeal with the Board of Tax Assessors.
6. Certification of Appeal to Superior Court:
- Once the DeKalb County Board of Tax Assessors receives your Notice of Appeal and the filing fee, they will certify the appeal and forward all relevant documentation from the previous appeal levels (Board of Assessors and BOE) to the Clerk of Superior Court of DeKalb County.
- You (or your attorney, if you have one) will typically be served with a copy of the certified Notice of Appeal and will be assigned a civil action file number by the Superior Court.
7. The Case in Superior Court:
- It's a New Civil Action: Appealing to Superior Court initiates a new civil lawsuit. The case will be subject to the rules of civil procedure applicable in the Superior Court of DeKalb County and the State of Georgia.
- Jury Trial: Appeals to Superior Court regarding property tax assessments are typically heard as jury trials. This means that a jury will ultimately decide the fair market value of your property.
- Legal Representation: While you have the right to represent yourself ("pro se"), appealing to Superior Court is a formal legal proceeding with specific rules of evidence and procedure. Engaging a property tax attorney experienced in Georgia Superior Court litigation is highly recommended to protect your interests and present your case effectively.
- Discovery: Both sides (you and the Board of Tax Assessors) have the opportunity to engage in discovery, which is a process of gathering information relevant to the case. This can include interrogatories (written questions), requests for production of documents, and depositions (oral examinations under oath).
- Settlement Conference: The court may order or the parties may agree to participate in a settlement conference to attempt to resolve the case outside of a full trial.
- Trial: If no settlement is reached, the case will proceed to trial where both sides will present evidence and arguments to the jury.
8. Potential Outcomes:
- The jury will determine the fair market value of your property.
- The court will issue a final order based on the jury's verdict.
- If the final determined value is lower than the assessed value you were originally contesting, you may be entitled to a refund of overpaid taxes. Conversely, if the value is higher, you may owe additional taxes.
Key Considerations:
- Legal Complexity: Superior Court appeals are legal proceedings and require a thorough understanding of court rules and procedures.
- Costs: Be prepared for potential costs associated with litigation, including attorney fees, appraisal fees (if you obtain a new appraisal for court), and other court-related expenses.
- Time Commitment: Appealing to Superior Court can be a lengthy process.
To navigate the Superior Court appeal process effectively, it is strongly advised that you seek legal counsel from an attorney specializing in property tax appeals in Georgia. They can guide you through the procedural requirements, help you build a strong case, and represent your interests in court. You can find information on local rules and procedures on the DeKalb County Superior Court Clerk's website.
