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Appeals

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Assessment Notices were mailed on June 5, 2020. The last day to appeal is July 20, 2020.

 

APPEAL FORM

Click the link above to access a blank appeal form or you may also obtain a form pre-printed with your information from our office.

All appeals must be made in writing on the proper form. You may return the appeal form by mail or in person at our offices. We will not accept any appeals sent in via e-mail or fax. All mail must be postmarked by the deadline in order to be considered. Metered mail date stamps do not count as a postmark.

The taxpayer must select one of the three options below when filing an appeal:

Appeal to the County Board of Equalization: The appeal based on value, uniformity, taxability or denial of exemption is filed by the property owner and reviewed by the board of assessors. The board of assessors may change the assessment and send a new notice. The property owner may appeal the assessment in the amended notice within 30 days. This second appeal made the property owner or any initial appeal which is not amended by the board of assessors is automatically forwarded to the Board of Equalization. A hearing is scheduled and conducted and the Board of Equalization renders its decision at the conclusion of the hearing.* If the taxpayer is still dissatisfied, an appeal to Superior Court may be made.

Appeal to a Hearing Officer: The taxpayer may appeal to a Hearing Officer, who is a state certified general real property or state certified residential real property appraiser and is approved as a hearing officer by the Georgia Real Estate Commission and the Georgia Real Estate Appraiser Board, when the issue of the appeal is the value or uniformity of value of non-homestead real property, but only when the value is equal to or greater than $1,000,000. If the taxpayer is still dissatisfied with the decision of the hearing officer, an appeal to Superior Court may be made.Click here for a list of hearing officers published by the Georgia Real Estate Commission and Appraisers Board.

Appeal to an Arbitrator: An appeal of value may be filed to Arbitration by filing your appeal specifying Arbitration with the board of assessors within 45 days of the date of the notice. The Board of Assessors must notify the taxpayer of the receipt of the arbitration appeal within 10 days. The taxpayer must submit a certified appraisal of the subject property within 45 days of the filing of the notice of appeal which the board of assessors may accept or reject. If the taxpayer’s appraisal is rejected the board of assessors must certify the appeal to the county clerk of superior court for arbitration. The arbitration is authorized by the judge and a hearing is scheduled within 30 days. The arbitration will issue a decision at the conclusion of the hearing, which is a final and which may not be appealed further. If the taxpayer’s value is determined by the arbitrator to be the value, the county is responsible for the clerk of the superior court’s fees, if any, and the fees and costs the arbitrator. If the board of assessors’ value is determined by the arbitrator to be the value, the taxpayer is responsible for the clerk of the superior court’s fees, if any, and the fees and costs the arbitrator.

The Appeal Process via the Board of Equalization Route

        1. Taxpayer files the written appeal

        2. Board of Assessors reviews appeal

        3. Board of Assessors makes changes and mails updated assessment notice giving taxpayer 30 days to file 2nd appeal 

        4. If 2nd appeal is not filed, process is resolved and ends

            If 2nd appeal is filed, the appeal then goes before the Board of Equalization*

        5. Hearing is scheduled and conducted and the Board of Equalization renders decision at conclusion of the hearing

OR

       3.  Board of Assessors makes no change

       4. Appeal will be automatically sent to go before the Board of Equalization*

       5. Hearing is scheduled and conducted and the Board of Equalization renders decision at conclusion of the hearing

 

*The Board of Equalization will send the taxpayer a certified letter regarding the scheduled date and time of the hearing.