Appealing Property Valuations
Each year the Tax Assessors Office conducts market value analysis on all taxable real properties. Properties are typically researched in groupings by neighborhood, property type, and property use. Market analysis procedures are mandated by Georgia state law and the Georgia Department of Revenue (O.C.G.A. 48-5-340). If sufficient market information is available and the analysis indicates that our appraised values are out of line with the market, we update values across whole groupings or classifications, such as neighborhood or property type and use.
All taxable real property will receive an Annual Notice of Assessment. A change made to the value will be reflected on this notice. The notice informs the property owner of the fair market value as calculated by Board of Tax Assessors and the appraisal staff, as well as provides the property owner the assessed value (40 percent of the fair market value) of their property (O.C.G.A. 48-5-7). The annual property tax bill will be based on the assessed value (40 percent of the fair market value) unless subsequently adjusted following an appeal.
If the owner of a property disagrees with the value on the Annual Notice of Assessment, they have 45 days from the date on the Notice of Assessment to file an appeal. The owner can appeal on the basis of taxability (i.e., the owner believes the property should be exempt from taxation), value, or values being assessed non-uniformly.
Please note: Property owners will receive their annual tax bill from the Tax Commissioner’s Office, typically in September of each year. If your property was under appeal at that time, a property tax bill was issued to you by the Tax Commissioner’s Office with a temporary value. This temporary value is determined by taking the lesser of either last year's value OR 85% of our current year original notice value. This bill was due by the due date on the bill. Once your property appeal is settled, the Tax Commissioner’s Office will determine if a supplemental bill or a credit is required depending on the final appeal value decision. Please contact the Tax Commissioner’s Office for further information about your tax bill 706.677.6204.
