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Georgia · How-To Guide

How do I appeal my property tax assessment?

County Board of Tax Assessors (informal review + initial appeal) / County Board of Equalization - BOE (formal hearing) / Superior Court or Arbitration (judicial appeal)
Step by Step

How to do it

  1. Watch for your Annual Notice of Assessment: mailed by County Board of Tax Assessors between April and June each year; review immediately upon receipt - the 45-day clock starts from the mailing date
  2. Contact the County Board of Tax Assessors informally FIRST - call or visit before the deadline; many assessment errors are corrected at this stage; an "Appeal Waiver" may be signed if both parties agree on value
  3. FILE A NOTICE OF APPEAL within 45 days of the mailing date printed on your Annual Notice of Assessment - 45-day deadline is statutory and hard (O.C.G.A. § 48-5-311); no extensions
  4. - Submit in writing to the County Board of Tax Assessors
  5. - Some counties accept online filing - check your county assessor's website
  6. - State your grounds: market value dispute, uniformity/equalization, or exemption denial
  7. Gather evidence: comparable sales from the prior calendar year ONLY (for a 2026 assessment, only 2025 sales accepted), recent independent appraisal, photos of property condition, factual errors in property record
  8. Case goes to the County Board of Equalization (BOE) - 3 citizens appointed by the grand jury; you and the assessor each present evidence; informal process; no attorney required for residential
  9. Receive BOE decision
  10. If unsatisfied: appeal to Superior Court or request binding arbitration within 30 days of BOE decision
Details

What you need to know

Required Docs
  • Written Notice of Appeal filed with County Board of Tax Assessors within 45 days
  • Supporting evidence: comparable sales (prior calendar year only), appraisal, photos, factual documentation
  • Property parcel number and Annual Notice of Assessment
Fee
No filing fee for BOE appeal; Superior Court and arbitration involve costs APPEAL DEADLINE: 45 days from mailing date on Annual Notice of Assessment - hard deadline; no extensions DURING APPEAL: Pay temporary tax bill (lesser of prior year's assessed value or 85% of current proposed value) to avoid delinquency 3-YEAR VALUE FREEZE: A successful Georgia property tax appeal locks in the reduced value for 3 tax years ONLINE OPTION: Some counties accept online appeals - check your specific county assessor website WHERE TO GO: County Board of Tax Assessors (file appeal); County Board of Equalization (hearing); Superior Court or arbitration (further appeal)
Online Option
Some counties accept online appeals - check your specific county assessor website
Where to Go
County Board of Tax Assessors (file appeal); County Board of Equalization (hearing); Superior Court or arbitration (further appeal)
County-specific variations apply

Each of Georgia's 159 counties has its own Board of Tax Assessors and Board of Equalization with independent filing procedures. Notice mailing dates and exact appeal deadlines vary by county - typically April to June. Major metro Atlanta counties (Fulton, Gwinnett, DeKalb, Cobb) have online appeal portals; many rural counties require paper filing. Comparable sales evidence must be from the prior calendar year only - a common mistake is using current year sales.

Georgia Notes

Important state-specific details

  • Georgia's 45-day appeal deadline is hard and statutory - missing it means waiting until next year.
  • Georgia assesses at 40% of fair market value - your appeal challenges the underlying market value estimate.
  • THREE-YEAR VALUE FREEZE: Unlike most states, a successful Georgia property tax appeal freezes the new value for 3 years - makes the effort especially worthwhile.
  • HB 581 (2024): New floating homestead exemption effective 2025 limits annual increases for homesteaded properties - but some counties/school districts opted out. Verify with your county.
  • No risk of assessment increase from filing a well-supported appeal - Georgia does not allow the county to raise your value as a result of your appeal.
  • HB 92 (2025): Made revisions to HB 581 provisions; check dor.georgia.gov/hb-581-resources for current rules.
  • Senior school tax exemptions: many counties offer significant additional relief at 62+ or 65+; apply separately at County Tax Commissioner.
Official Source

State office contact

State Office
Georgia Department of Revenue, Property Tax Division - dor.georgia.gov/property-tax | (404) 417-2100