Taxes are a necessary part of life, no matter how frustrating they are. One particular area where you may feel you have little control is your Georgia property taxes. These taxes are assessed annually or are frozen for three years if property owners receive a reduction or their assessed value remains the same due to a successful property tax appeal. In Georgia, commercial properties, land, improvements to land, and any manufactured homes affixed to real property get assessed.
Every county assesses differently, but Georgia homeowners receive their written assessment between April and June each year. Most are taxed at a 40% assessment ratio. This means only 40% of the home’s full market value is taxed.
How Do I Appeal a Property Tax Assessment in Georgia?
So what happens when you disagree with the assessment amount and want to lower property taxes?
Georgia law requires that taxes be based on fair market values for your home or property. If you think your taxes are too high or that your house is valued more than it is worth, you can appeal to lower the amount.
Preparing Your Case: How To Appeal Property Tax Assessment in Georgia
The process is different in every county, but the first step to winning is to prepare a thorough and convincing case. This means you have all the necessary documentation needed to prove your property value is higher than it should be.
It’s important to remember that while you can appeal the assessed value of your home, you cannot appeal your property’s tax rate. Your goal is to bring the property value down so that your total tax liability is lower. The rate remains the same.
Understand Key Deadlines for Property Tax Appeals
Once you’ve received your assessment, you have 45 days to appeal property taxes. Your application for a Georgia property tax appeal must be postmarked by the United States Postal Service no later than 45 days after receiving your assessment notice.
Evaluate Your Property Assessment Accurately
The next step in appealing property taxes in Georgia is to prove to the county that your assessment is more accurate than theirs. You can get an independent appraisal or an appraiser’s report. This is one of the only times you hope your home’s value comes in low. Moreover, if there's been property damage, you should compile construction costs or repair estimates for the damages.
Research Your Locality’s Assessment Processes
Each county has a Board of Tax Assessors (BOA). The BOA is in charge of assessing your property. The State Revenue Commissioner’s job is to ensure that properties are assessed equally across counties. To make a proper appeal case, you must research how your locality assesses property.
For example, Fulton County takes the appraised value of the home, the exemption status from the BOA, and the millage rates (the tax rate expressed as dollars per $1,000 of assessed property value) to calculate your final property tax. If you multiply the median home value in Fulton County ($326,600) by the median effective property tax rate (1.05%), then you can find your median tax bill ($3,345).
$326,600 X .0105 = $3,345
This is almost $1,000 more than the national average.
Gather Necessary Factual Evidence for Your Appeal
The factual evidence you can use in your appeal can come in the form of an official appraisal, a list of comparable individual properties sold in your area, or any errors on the property’s documentation, construction costs, or repair estimates for things you still need to fix due to damages.
Assess the Possibility of Your Property Value Increasing
While most appeals are designed to decrease the tax liability, in Georgia, there’s a chance that the value of your home could be higher than the original assessed value.
If this is the case, your tax bill could actually increase rather than decrease! Thus, it’s essential that you have strong and convincing evidence for your appeal.
Review Eligibility for the Preferential Property Tax Assessment Program
In Georgia, certain types of land benefit from the Preferential Property Tax Assessment Program, which places an 8.5-year property tax freeze. To be eligible, your property must be:
On (or eligible for) the National/Georgia Register of Historic Places
Meet the Department of Community Affairs’ Standards for Rehabilitation
The fair market value must increase by 50%-100% after the rehabilitation
This program often applies to a certain type of property, including conservation, timberland, or agriculture.
Understand the Appeal Documentation Required
The first required document is a letter stating that you plan to appeal. You can use the Department of Revenue Appeal form (PT-311A) or write with a simple letter describing your intent.
Also, if you plan to use a property tax company like Ownwell, you’ll also have to file a Letter of Authorization (LOA) granting them the authority to represent you (the property owner) in property tax-related matters.
Homeowners must file Forms RD-1061 and RD-1062, while businesses must submit a completed Form RD-1063.
Lastly, if you use an appraisal to demonstrate your home’s value, the appraiser must be classified as a real property appraiser by the Georgia Real Estate Commission. The appraisal can’t be older than nine months from the time you appeal.
Preparing for Hearings or Meetings
No matter which option you choose to file an appeal, there will be hearings or meetings you should prepare for. Again, these can be with the County Board of Equalization, a hearing officer, an arbitrator, or the Superior Court. Preparing for these meetings means understanding local tax laws and keeping thorough records of all communications.
Learn Local Tax Laws and Regulations
Georgia’s Amendment 1 introduced a statewide local-option homestead exemption aimed at providing property tax relief to homeowners. The state of Georgia has its own tax rules and policies, but the ones relevant to your appeal change from county to county. If you don’t fully understand how assessments work and how to make a strong appeal case, consider using Ownwell.
Maintain Records of All Communications With Tax Authorities
During your appeal process, you may communicate with many local tax authorities. Document all meetings and maintain thorough records of your communication. If they’re done through email, we recommend organizing them by date. If you choose to appeal through a written letter, ensure you keep all receipts for all communication.
Finalize Your Appeal Submission
Once you’re ready to appeal, follow these steps to ensure your appeal is comprehensive and thorough:
Double-check the appeal form and ensure everything is filled out correctly.
Check that you’ve clearly stated the reason for your appeal, whether that’s an incorrect assessment notice, errors in property characteristics, or an overvaluation of the property.
Gather your supporting information, such as an appraisal, comparable sales, and any errors or repairs needed on your home.
Make sure you are within the 45-day appeal deadline.
At this point, you’re ready to submit your appeal online if your county allows it, by mail, or in person.
Monitor the Status of Your Appeal
If you filed your appeal online, look for an email confirmation that it was received. If you mailed it, keep the certified mail receipt, or request a stamped receipt if you submit it in person.
If you requested a hearing, check your county’s website to see when it will occur. A decision is usually issued within 30 days of that hearing. Your county can give you a specific processing time if you didn’t request a hearing.
Many counties offer an online portal through which you can monitor your tax appeal. You can also email or call your local tax experts to discuss the time frame or any problems with your appeal.
Remember the following entities when considering how to appeal property tax in Georgia:
Board of Tax Assessors (BOA): Processes and decides on informal appeals.
Tax Commissioner’s Office: Handles refunds, payments, and final bills.
Board of Equalization (BOE): Handles formal appeals and makes the final decision unless you go before the Superior Court.
If you win your appeal and your assessed value is reduced or not increased, your property value freezes for three years.
The Three-Year Freeze and Value Cap in Georgia
Many Georgians are unaware of or misunderstand the “three-year freeze” rule, also called the 299c lock.
Right now, if you appeal your property value to the Board of Equalization (BOE) and win a reduction, or your assessed value remains the same, your assessed value is locked in for three years. Meaning you cannot appeal again for the next three years. Thus, it's vital to make the best case possible when appealing your property taxes. That's why you should hire professionals, like Ownwell.
Georgia Property Tax Bill Schedule
Property tax bills are issued annually and are typically sent in August, with payment due from October through December, depending on your county. You can find tentative due dates here.
Here’s the confusing part. When property owners who’ve filed an appeal receive their tax bill, they may receive a temporary assessment based on the previous year’s assessed value or 85% of the new proposed assessed value for the current year. This is labeled as a “Temporary Assessment.”
Property owners have the option to pay either:
100% of the tax bill, based on the proposed assessed value for the year.
The temporary assessment, which may be 85% of the proposed market value or the previous year’s value, whichever is less.
Once your appeal has concluded, your county will do three things:
Calculate any differences between the final assessed value and issue a new bill for the remaining amount due, if any.
Or they’ll issue an overpayment refund if a property owner paid their tax bill in full (100%) and later wins their appeal, which lowered their assessed value and thus their property tax bill.
If the final assessed value is higher than the amount already paid (due to a completely failed appeal), the property owner will receive a second bill for the remaining balance.
The first scenario is most likely due to most appeals not reducing their property value by more than 15% (100-85).
When To Seek Help on Appealing Your Property Tax Assessments in Georgia
The Georgia property tax appeal process is a complicated one.
Understanding the value of your property, how to file an appeal, and compiling documentation is difficult if you’re not an expert. Furthermore, it’s extremely risky for novices. Your property taxes can even go up with a poor appeal!
Fortunately, we’re here to help. At Ownwell, we handle the entire appeal process for you. We boast an 86% success rate. Plus, with no upfront costs and our only pay-if-you-save model, there’s nothing to lose!
Join the thousands of homeowners who trust Ownwell to lower their property taxes.
