After receiving a Notice of Assessment, you have the right to file an appeal. This appeal must be in writing and must be filed in the Assessor's Office within 45 days of the date on the notice.
While it is not required, we highly suggest it is mailed using certified or priority mail for proof of delivery or hand-carried to the Assessor's Office. Appeals must be USPS postmarked on or before the last day to file shown on the notice of assessment (Metered mail date will not be accepted as proof of mail date). Appeals received or postmarked after the last day to file will not be accepted. The Board of Assessors cannot be held responsible for lost mail. Note that this form will not be accepted via email or fax.
A standard appeal form is available but IS NOT REQUIRED to file an appeal. The form is available here https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/LGS/Form/LGS_Appeal_of_Assessment_PT311A.pdf. FORMS ARE NOT AVAILABLE AT THE COUNTY OFFICES.
Your appeal must stipulate the appeal method of your choice; options are:
a. Board of Equalization with appeal on to Superior Court as to matters of value, uniformity, taxability, or denial of exemption; or
b. Non-Binding Arbitration: as to matters of value.
The notice of arbitration appeal shall specifically state the grounds. An appeal to arbitration shall require a certified appraisal within a specific timeframe. Contact the Assessor's Office for more details on this form of appeal; or
c. Hearing Officer: as to matters of value and uniformity of assessment for a non-homestead property with a value in excess of $750,000. 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. Any appeal to Superior Court shall require a settlement conference prior to the appeal being certified to the Clerk of Court, at which point a $25.00 filing fee is required.