Every spring, Georgia counties mail an annual notice of assessment stating the value the tax assessor has placed on each parcel. Because ad valorem property taxes are calculated on that value, an assessment that overstates what a property is worth becomes an overstated tax bill — this year, and in the years that follow.

Property owners have the right to challenge that value. The notice opens a 45-day window to file an appeal, and once it closes the value generally stands for the year. We help owners of commercial, investment, and residential property decide whether an appeal is worth pursuing, assemble the evidence that supports a lower value, and represent them through each stage of the process.

When an appeal results in a reduced value, Georgia law generally carries that value forward for the next two tax years, subject to statutory exceptions such as a later return or appeal by the owner or changes to the property. That is one reason a well-prepared appeal can matter beyond a single bill.

How an appeal proceeds

Reviewing the assessment notice

Comparing the county’s value against recent sales, income and expense data, and the property’s actual condition to decide whether an appeal is warranted.
Filing within the 45-day window

The appeal must be filed with the county board of tax assessors within 45 days of the notice date. Missing the deadline usually forfeits the appeal for that year.
Board of assessors review

The assessors may revise the value or certify the appeal onward. Many appeals resolve here with a supported presentation of the evidence.
Board of equalization, hearing officer, or arbitration

Georgia offers more than one forum. We advise on which suits the property and the dispute — the board of equalization for most parcels, a hearing officer for higher-value non-homestead property, or arbitration.
Appeal to superior court

If the result is still wrong, the decision can be appealed to the superior court of the county, where the matter is heard anew.
Evidence that carries weight

Independent appraisals, comparable sales, rent rolls and operating statements for income property, and documentation of conditions that affect value.