How to Appeal a Property Tax Assessment
Georgia law provides a procedure for filing property tax returns and property tax appeals at the county level.
Taxpayers may file a property tax return (declaration of value) in one of two ways:
- by paying taxes in the prior year on their property the value which was the basis for tax becomes the declaration of value for the current tax year (O.C.G.A. 48-5-20), or
- by filing a PT-50R return of value between January 1 and April 1 (or January 1 and March 1 in counties that have installment billings). In some counties property tax returns are filed with the county tax commissioner and in other counties returns are filed with the county board of tax assessors.
If the county board of tax assessors disagrees with the taxpayer's return, the board must send an assessment notice which gives the taxpayer information on filing an appeal.
Taxpayers may challenge an assessment by the county board of tax assessors by appealing to the county board of equalization or to an arbitrator or arbitrators within 45 days (or 30 days in some counties) from the date of the change of assessment notice that is mailed by the board of tax assessors. For additional questions about the appeal process taxpayers should contact the board of tax assessors in the county.
Appeals may be filed on issues concerning:
- taxability - the property is exempt from taxation,
- uniformity of assessment - values are the same within the same class of property,
- value - if the county board of tax assessors changed the appraised value of the owner's property this year, and
- denials of homestead exemption.