Appeals
Each year, in addition to field reviews, 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) less the allowable exemptions.
If the property owner disagrees with any of the following, they have 45 days from the date on the Notice of Assessment to file an appeal:
- Value
- Uniformity
- Taxability
- Exemption Denied
- Breach of Covenant
- Denial of Covenant
