Receiving your Annual Notice of Assessment in DeKalb County and disagreeing with the valuation is the first step towards a potential appeal. This guide will walk you through the process to ensure you file your appeal correctly and within the crucial 45-day deadline from the date on your notice.
Step 1: Understand Your Assessment Notice
Thoroughly review your Annual Notice of Assessment. Pay close attention to:
- The Current Market Value (or Fair Market Value - FMV): This is the county's estimate of your property's worth as of January 1st of the current tax year.
- The Appeal Deadline: This is 45 days from the "Notice Date" printed on your notice. Mark this date clearly!
- The Property Details: Verify the accuracy of the square footage, number of bedrooms/bathrooms, lot size, and any other listed characteristics. Errors here can be grounds for appeal.
- The Previous Market Value: Note any significant increases that warrant investigation.
Step 2: Determine Your Grounds for Appeal
You can appeal your assessment based on one or more of the following reasons:
- Value: You believe the Current Market Value assigned by the county is too high compared to the actual market value of your property as of January 1st. This is the most common reason.
- Uniformity: You believe your property has been unfairly assessed compared to similar properties in your DeKalb County neighborhood. This means comparable properties are assessed at a significantly lower value per square foot or overall.
- Taxability: You believe your property is not subject to taxation (this is less common for standard residential properties).
Step 3: Gather Supporting Evidence
The strength of your appeal relies heavily on the evidence you provide. Gather relevant documentation based on your grounds for appeal:
- For Value:
- Comparable Sales Data (Comps): Research recent sales (within the last 6-12 months prior to January 1st of the tax year) of properties very similar to yours in size, age, style, location, and condition within DeKalb County. Obtain addresses, sale dates, and sale prices. Websites like Zillow, Redfin, and the DeKalb County Tax Assessor's website (https://dekalbtaxassessor.com/) can be helpful.
- Photographs and Documentation of Property Condition: If your property has significant issues (deferred maintenance, damage), take clear photos and obtain repair estimates.
- Independent Appraisal: While an added expense, a recent appraisal from a licensed appraiser can be strong evidence. Ensure the appraisal reflects the market value as of January 1st.
- Recent Purchase Documents: If you purchased the property recently (within the last year), provide a copy of your closing statement.
- For Uniformity:
- Assessment Data of Comparable Properties: Find the assessed values of several very similar properties in your immediate DeKalb County neighborhood on the DeKalb County Tax Assessor's website. Create a comparison showing the discrepancies in value per square foot or overall assessment.
- Photographs of Your Property and Comparables: To highlight the similarities in condition and features.
- For Errors in Property Information:
- Survey: If the lot size is incorrect.
- Blueprints or Floor Plans: If the square footage is wrong.
- Photos: To show the absence of a feature the county records indicate.
Step 4: File Your Appeal Within the 45-Day Deadline
DeKalb County offers several ways to file your appeal:
- Online (Recommended): The easiest and most efficient method is typically through the DeKalb County Tax Assessor's website (https://dekalbtaxassessor.com/). Look for the "File an Appeal" or similar link. Follow the instructions carefully, providing all requested information and uploading your supporting documentation.
- By Mail: You can download the PT-311A State Appeal Form from the Georgia Department of Revenue website (https://dor.georgia.gov/property-tax-forms) or the DeKalb County Tax Assessor's website. Complete the form accurately, attach copies of your supporting documentation (do not send originals), and mail it to the address provided on your assessment notice. Ensure it is postmarked within the 45-day deadline. The typical mailing address is:
DeKalb County Board of Tax Assessors
P.O. Box 1504
Decatur, GA 30031 - In Person (Check Availability): While typically less convenient, you may be able to file your appeal in person at the DeKalb County Tax Assessor's Office located at:
Check their website for current hours and procedures, as in-person filing may have specific guidelines.
Manuel J. Maloof Center
1300 Commerce Drive, Room 150
Decatur, GA 30030
Step 5: Choose Your Initial Appeal Option
When filing your appeal, you will likely need to select your initial appeal option. In DeKalb County, these typically include:
- Appeal Directly to the Board of Assessors: Your case will be reviewed by the Tax Assessor's Office. They may contact you for further information or schedule a conference. This is often the quickest initial step.
- Appeal to the Board of Equalization (BOE): The BOE is an independent body of DeKalb County citizens. This is a more formal hearing process.
Step 6: Await the Outcome of Your Initial Appeal
- Appeal to the Board of Assessors: You will receive a written decision from the Tax Assessor's Office. If you disagree with their decision, you will have a specific timeframe (usually 30 days) to further appeal to the Board of Equalization.
- Appeal to the Board of Equalization: You will be notified of the date and time of your hearing before the BOE. Be prepared to present your case clearly and concisely with your supporting evidence. The BOE will issue a written decision.
Step 7: Further Appeal Options (If Necessary)
If you disagree with the decision of the Board of Equalization, you typically have further options, such as:
- Non-Binding Arbitration: A neutral third party hears both sides and provides a non-binding opinion on the value.
- Appeal to Superior Court: This is the final level of appeal within the judicial system and involves a more formal legal process. You generally have 30 days from the BOE's decision to file an appeal with the Superior Court.
Important Reminders:
- Act Quickly: Don't wait until the last minute to file your appeal.
- Be Organized: Keep copies of all documents you submit.
- Be Professional: Maintain a respectful and professional demeanor in all your interactions with the Tax Assessor's Office and the BOE.
- Meet All Deadlines: Missing any deadline can terminate your appeal rights.
- Consider Professional Help: For complex cases or commercial properties, consider consulting with a property tax consultant or attorney specializing in DeKalb County appeals.
Filing a property tax appeal in DeKalb County requires understanding the process, gathering solid evidence, and acting within the strict 45-day deadline. By following these steps carefully, you can exercise your right to challenge an assessment you believe is incorrect.
