Each year the Tax Assessors’ Office conducts market value analysis on all taxable real properties. Properties are typically researched in groupings by neighborhood, property type, and property use. Market analysis procedures are mandated by Georgia state law and the Georgia Department of Revenue (O.C.G.A. 48-5-340). If sufficient market information is available and the analysis indicates that our appraised values are out of line with the market, we update values across whole groupings or classifications, such as neighborhood or property type and use.
All taxable real property will receive an Annual Notice of Assessment. A change made to the value will be reflected on this notice. The notice informs the property owner of the fair market value as calculated by Board of Tax Assessors and the appraisal staff, as well as provides the property owner the assessed value (40 percent of the fair market value) of their property (O.C.G.A. 48-5-7). The annual property tax bill will be based on the assessed value (40 percent of the fair market value) unless subsequently adjusted following an appeal.
If the owner of a property disagrees with the value on the Annual Notice of Assessment, they have 45 days from the date on the Notice of Assessment to file an appeal. The owner can appeal on the basis of taxability (i.e., the owner believes the property should be exempt from taxation), value, or values being assessed non-uniformly. The property owner can file an appeal (PT311A) online.
Further tools for researching residential and commercial property can also be found on the Filing Made Easy page.
Once the property owner has filed an appeal, a member of the appraisal staff will review it. An appraiser may accept the owner’s proposed value, decide on a new value, or determine no further change is needed. If the appraisal staff determines that a change is not warranted, the Board of Assessors will certify your appeal to the Clerk of Courts for a hearing. If the appraiser determines a change is warranted, the property owner will be notified in writing of the new proposed value. The property owner then has no more than 30 days in which to reply that they accept or reject the newly proposed value. If the property owner accepts the new proposed value, the appeal will be closed. If the property owner rejects the new proposed value, the Board of Assessors will certify your appeal to the Clerk of Courts for a hearing. Failing to respond in 30 days is treated as an acceptance of the most recent proposed decision by the County and the appeal will be closed.If you have any questions about your appraisal, please feel free to contact us at 770.822.7200 or firstname.lastname@example.org.