The Appeal Process
 
If you received a Notice of  Assessment Change and would like to appeal the new value, no appeal form  is necessary. Simply write a letter stating that you are appealing, and include  in your letter the following information:

• Parcel Identification Number as  found on the Notice of Assessment Change
• Property Address
• Your daytime phone number
• Any supporting documentation you may  have as to why you disagree with our value.
  

Your letter of appeal must be  hand-delivered or POSTMARKED BY THE U.S. POSTAL SERVICE by the Appeal  Deadline date shown on the Notice to insure acceptance as a timely  appeal. Late appeals will not be processed.
Appeals may only be filed in  response to a Notice of Assessment Change. If you did NOT receive a  Notice of Assessment Change, you do not have a legal appeal for this  year. Please contact our office in January of next year for instructions  on filing a Property Tax  Return, which will initiate the appeal process for next year.
The following was taken from the Georgia Department  of Revenue Website:
 
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.
Appeals may be filed on issues  concerning:

• taxability,
• uniformity of assessment (values are uniform as  compared to similar properties),
• value (if the County Board  of Tax Assessors changed the appraised value of the owner’s  property this year), and
• denials of homestead exemption
  

The taxpayer may appeal to the  Superior Court after a decision has been made by the County Board  of Equalization or an Arbitrator or Arbitrators.
Appeals to the County Board of Equalization

• Taxpayer can appeal an  assessment within 30 days by mailing notice of appeal to County  Board of Tax Assessors

• If corrections or changes are  made the taxpayer can appeal to the County Board  of Equalization within 21 days

If any corrections or changes are made the County Board  of Tax Assessors will send a notice of the correction or changes to  the taxpayer. The notice will state that if the taxpayer is still  not satisfied after these changes or corrections, they may now  appeal to the County Board of Equalization by mailing or filing with the County  Board of Tax  Assessors a written notice of appeal within 21 days of the date on which the change or correction was mailed.

• If no corrections or changes  are made a notice is sent to taxpayer and County Board of Equalization

The taxpayer does not need to take any further action if the County Board of Tax Assessors does  not make any corrections or changes to their appeal. The County Board  of Tax Assessors will send written notice to the taxpayer and the County Board of Equalization of  their decision to make no correction or changes in the appeal.

• Taxpayer’s appeal sent to  the County Board of Equalization

The taxpayer’s appeal to the corrections or changes made by  the County Board of Tax Assessors will be sent to  the County Board of Equalization; or if the County Board  of Tax Assessors made no correction or changes, the initial appeal  will be sent to the County  Board of  Equalization.

• Hearing date will be set with  the County Board of Equalization

The County Board of Equalization will set a hearing  date for the appeal within 15 days of receipt of the notice of  appeal and will notify the taxpayer and the County Board  of Tax Assessors in writing. A hearing will be held no earlier than  20 days and no later than 30 days after notification.

• Written notification will be  sent of the County  Board of  Equalization’s decision

The three members of the County  Board of  Equalization will specifically decide and vote upon all questions  presented by the appeal. The County  Board of Equalization will  notify the taxpayer and the County Board  of Tax Assessors in writing by sending a copy of the decision by  registered or certified mail. A decision by the County Board  of Equalization can be appealed to the Superior Court.

• There may be additional tax due  or tax refunded

If the county’s tax bills are issued before the County Board  of Equalization has made a decision on the appeal, the County Tax  Commissioner will issue a temporary tax bill based on the return  valuation or 85 percent of the valuation set by the County Board of Tax Assessors that  year—whichever amount is higher. Upon resolution of the  appeal, there may be additional tax due or tax refunded.
Appeals to an  Arbitrator or Artibrators

• Taxpayer has option of  appealing assessment to an Arbitrator or Arbitrators

If the taxpayer chooses not to have their appeal heard by the  County Board of Equalization, they have the option of appealing the  County Board of Tax Assessors’ assessment to an Arbitrator or Arbitrators.

• Taxpayer can appeal an  assessment within 30 days by mailing notice of arbitration to  County Board of Tax Assessors

A written notice of arbitration specifically stating the grounds  for Arbitration should be filed with the County Board  of Tax Assessors within 30 days from the date the assessment notice  was mailed.

• Notice of arbitration certified  to Clerk of Superior Court; Referee appointed within 15 days

The County  Board of Tax  Assessors will certify the notice of arbitration to the Clerk of  Superior Court along with any other information submitted by the  taxpayer seeking arbitration. The Superior Court Judge will then  appoint a Referee within 15 days of the certification.

• Arbitration conducted in  accordance with procedures found in Article 2 of Chapter 9 of  Title 9 with the following exceptions:

• If both parties agree, the appeal can be heard  by either a single Arbitrator or the Referee who was appointed by  the Judge of the Superior Court;    â–ª     If both parties can not agree to a single  Arbitrator, three Arbitrators will be appointed as provided in O.C.G.A.  9-9-67 to hear the appeal. If one or both parties are unable to  select to an Arbitrator, then the Judge of the Superior Court will  select a single Arbitrator as provided in O.C.G.A. 9-9-67;

• The minimum qualifications of an Arbitrator are  they should be a registered real estate appraiser as classified by the  Georgia Real Estate Appraisers Board;
  

• The Arbitrator or a majority of the Arbitrators  will render a decision within 30 days after their appointment.  Decisions of the Arbitrator or Arbitrators may be appealed to the  Superior Court in the same manner as a decision is appealed from  the County Board of Equalization; and

• Costs incurred by arbitration are shared by the  taxpayer and the county equally. If three Arbitrators are chosen,  the taxpayer would pay the costs for their Arbitrator, the county  would pay the costs for their Arbitrator, and the costs for the  third Arbitrator would be equally shared.

A decision by an Arbitrator or Arbitrators can be appealed to the Superior Court.
Appeals to the Superior Court

• Written notice of appeal must  be filed within 30 days to the County Board of Tax Assessors

Once a decision has been made by the County  Board of Equalization or  by an Arbitrator or Arbitrators, the taxpayer may appeal their  decision to the Superior Court of the county by mailing or filing  with the County  Board of Tax  Assessors a written notice of appeal. The written notice of appeal  should be mailed or filed within 30 days from which the decision of  the County  Board of  Equalization was mailed or within 30 days on which the arbitration  decision is rendered.

• Ad valorem taxes must be paid

Before the Superior Court can hear an appeal, the ad valorem taxes  must be paid in an amount equal to the last year in which taxes  were determined to be due. (O.C.G.A. § 48-5-29)

• Notification of certification  of notice of appeal to Clerk of Superior Court

The County  Board of Tax  Assessors will certify the notice of appeal to the Clerk of the  Superior Court. The taxpayer or their attorney or agent will be  served with a copy of the notice of appeal with the civil action  file number assigned to the appeal.

• Appeal heard by Superior Court

In most cases the appeal will be heard before a jury at the first  term of court unless questions of law are at issue in the appeal.  If questions of law are presented, the appeal will be heard before  the court without a jury within 40 days following the date the  appeal is filed with the Superior Court.