HOMEOWNERS TAX RELIEF GRANT
SPECIALIZED AND PREFERENTIAL ASSESSMENT PROGRAMS
Georgia law provides a procedure for filling property tax appeals ar the county level. The county Board of Tax Assessors must send an annual assessment notice on real property (such as land and buildings affixed to the land) and on personal property (such as airplanes, boats, or business equipment and inventory).
Upon receipt of this Assessment Notice, the property owner desiring to appeal the assessment may do so within forty-five (45) days of the date the Assessment Notice. The taxpayer's appeal may be based on taxability, value, uniformity, and/or the denial of an exemption. The written appeal is filed with the County Board of Assessors.
The state of Georgia provides a uniform appeal form for use by property owners. (Appeal of Assessment Form PT-311-A) In the initial written dispute the taxpayer/property owner must select one of the options below when filling appeal:
Appeal to the County Board of Equalization (appeal any/all grounds with appeal to superior court.)
* Appeal to an Arbitrator (With an appeal to superior court; valuation is only grounds for arbitration appeal.)
* Appeal to a Hearing Officer (FMV, non-homestead must exceed $750,000)
* Directly to Superior Court (requires consent of BOA)
(* Additional Cost/Fee may apply)
The appeal must be filed within the applicable time period and cannot be filed after that time. Additionally, the appeal should not be based on any complaint regarding the amount of taxes levied on the property. For more information on the Appeals Process please go to: http://dor.georgia.gov/local-government-services
Since electronic filling of appeals cannot adequately be monitored and handled within the proper time frame required by law the Haralson County Board of Assessors has adopted by the following policy:
Electronic fillings (i.e. faxes, emails) are NOT accepted by the Haralson County Tax Assessors Office. Filings of this nature should be made in person or by mail. This policy has been approved to ensure fair and uniform treatment of each taxpayer.