When you file an appeal, the Board of Tax Assessors reviews it and determines whether a change in the valuation is warranted. If no change is made, it will then go to the next level of appeal that you have chosen: the Board of Equalization, Arbitration or Hearing Officer. For specific details about each appeal route, contact the Assessors' office or visit the GA DOR website.
If either side disagrees with the decision of the Board of Equalization or the Hearing Officer, the taxpayer or the assessor may proceed to the next level of appeal, Baldwin County Superior Court. Decisions made by arbitration are not eligible for Superior Court resolution.