OFFICIAL NOTIFICATION
Pursuant to Code Section 48-5-311 (e)(3)(B):
On July 13, 2023, the Spalding County Board of Tax Assessors exceeded 3% total Value Under Appeal. This serves as notice that the Board of Tax Assessors has an additional 180 days in which to respond to appeals filed for assessment year 2023.
Spalding County Tax Assessors
Phone: 770-467-4240
The Board of Tax Assessors mail assessment notices in May of each year to all property owners in Spalding County. Upon receipt of this notice, if the property owner does not feel the property value does not represent the fair market value of the property an appeal can be made to The Board of Assessors. This appeal must be made within 45 days of the date of this notice. The appeal which is filed with the Board of Tax Assessors is then reviewed and if a change is made a new 30 day notice is mailed to the property owner with the adjusted value. If the Board of Tax Assessors makes no changes, the appeal is automatically forwarded to the County Board of Equalization. A hearing is scheduled, conducted and the Board of Equalization renders a decision. If the taxpayer is still dissatisfied with the decision, an appeal to Superior Court may be made by the property owner.
In lieu of an appeal with the Board of Equalization, an arbitration appeal is also available to the taxpayer. The Board of Tax Assessors can provide details regarding this procedure.
The assessment appeal may be made on the basis of taxability of the property, the value placed upon the property, uniformity of that value when compared to other similar properties in the county and an appeal of an exemption denial.
