After receiving a Notice of Assessment, you have the right to appeal this value to the Board of Assessors. This appeal must be in writing and must be filed in the Assessor's Office within 45 days of the date on the notice. To insure your appeal rights, it is encouraged that the appeal be mailed by certified receipt or hand-carried to the Assessor's Office. Appeals WILL NOT be accepted via email. An appeal form is available from the Georgia Department of Revenue but IS NOT REQUIRED to file an appeal. The form is available here. FORMS ARE NOT AVAILABLE AT THE COUNTY OFFICES.
An appeal is a letter to the Board of Assessors stating you disagree with the value of your property. It is helpful to include in your letter why you feel the value is in error. This is very helpful, especially if there is something this office isn't aware of about your property.
Your appeal letter must stipulate where to forward your appeal; either to:
a. appeal to the Board of Equalization with appeal on to Superior Court (value, uniformity, taxability, or denial of exemption); or
b. to Arbritration without an appeal to Superior Court (valuation is the only grounds that may be appealed to arbitration). A $206 filing fee to the Clerk of Superior Court is required as well as a certified appraisal. Contact the Assessor's Office for more details on this form of appeal; or
c. For a parcel of non-homestead property with a value in excess of $1million, to a hearing officer with appeal on to Superior Court. Contact the Assessor's Office for more details on this form of appeal.
If you do not choose just one of the above, your appeal will automatically be forwarded to the Board of Equalization. Decisions from the Board of Equalization or a Hearing Officer may be appealed to Superior Court. A fee of $206 is required to file the appeal to the Clerk of Court.