Georgia property tax appeals

Deadline

In Georgia the notice of appeal is due 45 days from the date the county mails the annual notice of assessment, so the window moves with your notice rather than sitting on a fixed statewide date. (O.C.G.A. 48-5-311 and 48-5-306)

First level

County board of tax assessors (notice of appeal, which triggers a settlement conference)

Next levels

County board of equalization; Hearing officer, available at the taxpayer's option for 'value or uniformity of a parcel of nonhomestead real property with a fair market value in excess of $500,000.00 as shown on the taxpayer's annual notice of current assessment ... and any contiguous nonhomestead real property owned by the same taxpayer' (48-5-311(e.1)(1)(A)). This is a commercial and multifamily specific forum.; Arbitration as to matters of value (48-5-311(f)); Superior court, de novo

General information, not legal or tax advice. The notice and local rules control.