SUMMARYOFAPPEALPROCESS
O.C.G.A.48‐5‐311
BOARDOFTAXASSESSORS
An
ASSESSMENTNOTICE
(DORFormPT306)ismailedtotaxpayer(usuallyinMayofeachyear).Forrealestate,noticesaresentannually,andforpersonalproperty,noticesaresentwhenthevalue
assignedbytheboardoftaxassessorsdiffersfromthetaxpayer’sreturnedvalue.
Eitherthetaxpayerorcurrentpropertyownermayfileawritten
APPEAL
oftheassessmentwithin45daysof‘NoticeDate’,bydeliveringormailingtheircompletedappealtothecountyboardof
taxassessors.(Certaincountieshaveprovidedforelectronicappealfiling).TheappellantmayusetheDepartmentofRevenueAppealform(PT311)ormaysimplyfilealetterofappealstatingtheir
electionofappealmethod(boardofequalization,hearingofficer,ornonbindingarbitration).Bymutualwrittenagreementbetweenthepropertyownerandboardoftaxassessors,certainappeals
maybesentdirectlytosuperiorcourt.
Anoticeofappealshallbedeemedtobefiledasof(1)thedateoftheUSPSpostmark;(2)receiptofdeliverybystatutoryovernightdelivery;or(3)iftheboardofassessorshasadoptedawritten
policyconsentingtoelectronicservice,bytransmittingacopytotheboardoftaxassessorsviae‐mail.
Thetaxpayermaysupporthisorherappealbysubmittinganappraisalgiven,signed,andcertifiedassuchbyarealpropertyappraiserasclassifiedbytheGeorgiaRealEstateCommissionwhichwas
performednotlaterthanninemonthspriortothedateofassessment.
Thetaxpayermayrequestandtheboardoftaxassessorsmustprovidewithin10businessdays,copiesofsuchpublicrecordsandinformation,includingadescriptionofthemethodologyusedby
theboardoftaxassessorsinsettingtheproperty’sfairmarketvalue,alldocumentsreviewedinmakingtheassessment,theaddressandparcelidentificationnumberofallrealpropertyutilizedas
qualifiedcomparableproperties,andallfactorsconsideredinestablishingthenewassessment.(copyingfee$.10perpage)
Atanypointduringanappeal,thetaxpayerandtheboardofassessorsmaymutuallyagreetoavalueandterminatetheappeal.
BOARDSOFEQUALIZATION
Value,Uniformity,Taxability,and/orDenialofExemption
Real,Personal,MobileHome,MotorVehicle,Timber,
orPublicUtilitylevelofassessment
HEARINGOFFICER
Valueand/orUniformity
Limitedtonon‐homesteadRealPropertyor
WirelessTelecommunicationPersonalPropertywithan
aggregatefairmarketvaluegreaterthan$500,000
NONBINDINGARBITRATION

Value

RealorPersonalProperty
The board of assessors shall review the appeal filed, and if
changesorcorrectionsaremade,theboardshallsendnotice
ofthenewassessmenttothetaxpayer.Suchnoticeshall
explaintothetaxpayer,theirrighttoappealthenew
assessmentwithin30daysofthedateofthenotice.
Ifnochangesorcorrectionsaremade,theboardoftax
assessorsshallsendawrittennoticetothetaxpayerandthe
boardofequalization.
Within15daysofthereceiptofthenoticeofappeal,the
board of equalization shall set a date for the hearing and
shall notify the taxpayer and the board of tax assessors in
writingadvisingeachpartythatheorshemayrequestalist
ofwitnesses,documents,orotherwrittenevidencetobe
presentedatthehearingbytheotherparty.
Within30daysofthedateofnotificationofhearing,butnot
earlier than 20 days, thecountyboardof equalization shall
holdsuchappealhearing.
Ataxpayermayattendinpersonormayberepresentedby
anauthorizedagentorrepresentative.
Ifmorethanonepropertyofthetaxpayeris underappeal,
the board of equalization shall, upon request of the
taxpayer,consolidateallsuchappealsinonehearing.
The board of equalization shall announce its decision on
eachappealattheconclusionofthehearingandshallissuea
written,signed,anddateddecisionwhichshallbedelivered
tobothparties.
Eitherparty,ifdissatisfiedwiththedecisionoftheboardof
equalization,mayappealtosuperiorcourtwithin30daysof
thedateofthewrittendecision.
Ahearing officer must be either astate certifiedgeneralreal
propertyappraiserorastatecertifiedresidentialrealproperty
appraiser and must be approved by the GA Real Estate
CommissionandtheGARealEstateAppraisersBoard.
Theboardoftaxassessorsmayfornomorethan90days
reviewthetaxpayer’swrittenappeal.
Ifafterreview,theboardoftaxassessorsmakesnochanges
or corrections, the board must send such decision of no‐
changetothetaxpayer and mustdeliverallnecessarypapers
totheappealadministrator.
Ifafterreview,theboardoftaxassessorschangesorcorrects
the initial assessment, theboard shall notify the taxpayer in
writing of such changes. The taxpayer may appeal the new
notice within 30 days and the board of assessors must, with
30daysofthenewappeal,deliverallnecessarypaperstothe
appealadministratorandtaxpayer
The appeal administrator shall randomly select the hearing
officer,unlessthetaxpayerandboardofassessorsagreeupona
specifichearingofficer.Thehearingofficershallsetthetimeand
placetohearevidenceandtestimonyfrombothpartiesandshall
provide written notice of such hearing which shall advise the
parties that documents or other written evidence to be
presentedatthehearingmustbeprovidedtotheotherpartynot
lessthansevendayspriortothehearing.
Attheconclusionofthehearing,thehearingofficershall
notifybothpartiesofthedecisionverballyandshallsendthe
decisioninwriting.
Eitherparty,ifdissatisfiedwiththedecisionofthehearing
officer,mayappealtosuperiorcourtwithin30daysofthe
dateofthewrittendecision.
An arbitrator must be either a state certified general real
propertyappraiserorastatecertifiedresidentialrealproperty
appraiserandshallhaveexperienceorexpertiseinappraising
thetypeofpropertythatisthesubjectoftheappeal.
Within10daysofreceiptofthetaxpayer’sappealto
arbitration, the board of tax assessors shall send
acknowledgement of receipt to the taxpayer along with a
notice that the taxpayer must, within 45 days, provide a
certified appraisal of the subject property. (Failure to timely
providethecertifiedappraisalshallterminatetheappeal)
Within45days of receipt of certifiedappraisal,theboardoftax
assessors may accept the taxpayer’s appraisal, and in such case
thatvalueshallbecomefinal–ortheboardoftaxassessormay
reject the taxpayers appraisal by sending a notice of rejection.
(Failure to timely reject the taxpayer’s appraisal results in the
taxpayer’sappraisalbecomingthefinalvalue)
Within45daysofrejectionofthetaxpayer’sappraisal,theboard
of tax assessors shall certify the appeal to the appeal
administrator along with necessary papers. Within 15 days of
certifyingsucharbitrationtotheappealadministrator,thejudge
ofsuperiorcourtshallissueanorderauthorizingthearbitration.
The arbitrator, within 30 days of his/her appointment, shall
schedule the time and location of the hearing and shall
provide written notice ofsuch hearing to both parties. Such
noticeshalladvisethepartiesthatdocumentstobepresented
at the hearing must be provided to the other party notless
thansevendayspriortothehearing.
Attheconclusionofthe hearing,thearbitratorshallrendera
decisionregardingthevalueandshallprovidewrittennotice
tobothpartiesofthedecision.
Eitherparty,ifdissatisfiedwiththedecisionofthearbitrator,
mayappealtosuperiorcourtwithin30daysofthedateofthe
writtendecision.
SUPERIORCOURT
Thetaxpayerorthecountyboardoftaxassessorsmayappealthedecisionoftheboardofequalization,hearingofficer,orarbitratorto
superiorcourt.Within45daysofthetaxpayer’snoticeofappeal,andbeforecertificationtosuperiorcourt,theboardofassessorsshall
sendnotice tothe taxpayerthat a settlement conference willbeheld at a specified dateand time (no later than30 days fromthe
noticeofsettlementconference).Ifanagreementisreached,thatvaluebecomesfinal.Ifthepartiesdonotagreetoavalue,then
noticeshallbegiventothetaxpayerthatthefilingfee($25)mustbepaidtotheclerkofsuperiorcourtwithintendays.Within30days
ofpaymenttoclerk,theboardoftaxassessorsshallcertifytheappealalongwithappealdocumentationtosuperiorcourt.