Assessors FAQs
Appeals to a Hearing Officer are limited to non-homestead exemption properties, the value of which is in excess of $1 million. There is no cost to you for filing to a Hearing Officer unless you hire an agent to represent you.
The taxpayer must state the grounds for appeal which are limited to value or uniformity. Hearing Officers must be either state-certified general real property appraisers or state-certified residential real property appraisers, and be approved by the GA Real Estate Commission and the GA Real Estate Appraisers Board. Hearing Officers must attend required training at his/her expense.
The Board of Tax Assessors (BTA) has up to 90 days to review the appeal and notify the taxpayer of its decision. The taxpayer has 30 days to notify the BTA if he/she is not satisfied with its decision. Upon receipt of such notification, the BTA has 30 days to send the appeal to the Clerk of Superior Court for scheduling a hearing. If the Clerk cannot find a Hearing Officer, the appeal shall be moved to the Board of Equalization.
At the conclusion of the hearing, the Hearing Officer shall notify both parties of the decision verbally and shall send the decision in writing. Either party may appeal to Superior Court within 30 days of this decision..
Within 10 days of receiving your appeal to Binding Arbitration, the Board of Tax Assessors will send an acknowledgment to you stating your requirement to provide us, at your expense, a certified appraisal of your property prepared by a qualified appraiser. Also, you will be required to submit a filing fee. You will have 45 days to submit your certified appraisal and your filing fee. Upon receipt, the Board of Tax Assessors must either accept or reject your appraisal. If we accept your appraisal this will become the final value, the appeal will be resolved, and we will return your filing fee. If we do not accept your appraisal, within 45 days we must certify your appeal to the Clerk of Superior Court with your filing fee. If we do not act within 45 days, your certified appraisal shall become the final value.
Within 15 days of filing the appeal with the Clerk of Superior Court, the Chief Judge shall issue an order authorizing the arbitration. Within 30 days of his/her appointment, the arbitrator will schedule the time and location of the hearing.
When you receive the Annual Assessment Notice from our office in May, you will have 45 days to appeal if you do not agree with the Current Year Value displayed. You may simply write a letter (or download an appeal form) telling us that you are appealing, and if possible, explain why you disagree with our value.
Please include the following information in your letter of appeal:
- Parcel Identification Number as found on the Annual Notice of Assessment
- Property Address
- Your daytime phone number
- Your intention to appeal to either: Board of Equalization, Hearing Officer, or Arbitration
(The description of each of the aforementioned is provided in the other Tax Assessment and Appeals FAQs) - 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 ensure acceptance as a timely appeal. Late appeals will not be processed. We do not accept emailed appeals. Faxed appeals must be followed up by an original of the fax or the appeal is not considered valid.
Temporary Value: Georgia Law provides that when a property is under appeal it is not billed at the current year's value, but at a temporary value until the appeal is settled. This temporary value is determined by taking the lesser of either last year's value OR 85% of our current year's original Notice value. If you file an appeal, your property tax bill will reflect the temporary value as described above. Once your appeal is final and the value of your property has been established, this temporary value will be removed and you will automatically be issued either a refund or an additional bill, whichever the case may be, with interest if applicable.
The Board of Equalization is a three-member panel made up of Banks County property owners. Each board member has attended at least 40 hours of training in property tax laws and appraisal. The Board will have reviewed your letter of appeal, and will listen to your presentation, and they will listen to the county appraiser. The Board will then render an independent decision as to the value of the property, and you will be notified of this decision in writing. Either party may appeal to Superior Court within 30 days of the BOE decision. Fees will be required if you appeal to Superior Court.
Contact Information
150 Hudson Ridge, Ste 6
Homer, GA 30547
706-677-6223
Vicky Krieg, Chief Appraiser
Nancy Sims, Office Manager