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The following was taken from the Georgia Department of Revenue
website:
Taxpayers may challenge an assessment by the County Board of Tax Assessors
by appealing to the County Board of Equalization or to an Arbitrator
or Arbitrators.
Appeals may be filed on issues concerning:
The taxpayer may appeal to the Superior Court after a decision has
been made by the County Board of Equalization or an Arbitrator or
Arbitrators.
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Taxpayers may appeal their assessment to the County Board of Equalization
by mailing or filing with the County Board of Tax Assessors a
notice of appeal within 30 days from the date on which the notice
was mailed.
- If any corrections or changes are made the County
Board of Tax Assessors will send a notice of the correction or
changes to the taxpayer. The notice will state that if the taxpayer
is still not satisfied after these changes or corrections, they
may now appeal to the County Board of Equalization by mailing
or filing with the County Board of Tax Assessors a written notice
of appeal within 21 days of the date on which the change or correction
was mailed.
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The taxpayer does not need to take any further action if the County
Board of Tax Assessors does not make any corrections or changes
to their appeal. The County Board of Tax Assessors will send written
notice to the taxpayer and the County Board of Equalization of
their decision to make no correction or changes in the appeal.
- The taxpayer’s appeal
to the corrections or changes made by the County Board of Tax
Assessors will be sent to the County Board of Equalization; or
if the County Board of Tax Assessors made no correction or changes,
the initial appeal will be sent to the County Board of Equalization.
- The County Board of Equalization
will set a hearing date for the appeal within 15 days of receipt
of the notice of appeal and will notify the taxpayer and the County
Board of Tax Assessors in writing. A hearing will be held no earlier
than 20 days and no later than 30 days after notification.
- The three
members of the County Board of Equalization will specifically
decide and vote upon all questions presented by the appeal. The
County Board of Equalization will notify the taxpayer and the
County Board of Tax Assessors in writing by sending a copy of
the decision by registered or certified mail. A decision by the
County Board of Equalization can be appealed to the Superior Court.
- If the county’s tax bills are issued
before the County Board of Equalization has made a decision on
the appeal, the County Tax Commissioner will issue a temporary
tax bill based on the return valuation of 85 percent of the valuation
set by the County Board of Tax Assessors that year—whichever
amount is higher. Upon resolution of the appeal, there may be
additional tax due or tax refunded.
- If the taxpayer chooses
not to have their appeal heard by the County Board of Equalization,
they have the option of appealing the County Board of Tax Assessors’
assessment to an Arbitrator or Arbitrators.
- A written notice of arbitration specifically
stating the grounds for Arbitration should be filed with the County
Board of Tax Assessors within 30 days from the date the assessment
notice was mailed.
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The County Board of Tax Assessors will certify the notice of arbitration
to the Clerk of Superior Court along with any other information
submitted by the taxpayer seeking arbitration. The Superior Court
Judge will then appoint a Referee within 15 days of the certification.
- If both parties agree, the appeal can be heard by either
a single Arbitrator or the Referee who was appointed by the
Judge of the Superior Court;
- If both parties can not agree to a single Arbitrator, three
Arbitrators will be appointed as provided in O.C.G.A. 9-9-67
to hear the appeal. If one or both parties are unable to select
to an Arbitrator, then the Judge of the Superior Court will
select a single Arbitrator as provided in O.C.G.A. 9-9-67;
- The minimum qualifications of an Arbitrator are they should
be a registered real estate appraiser as classified by the
Georgia Real Estate Appraisers Board;
- The Arbitrator or a majority of the Arbitrators will render
a decision within 30 days after their appointment. Decisions
of the Arbitrator or Arbitrators may be appealed to the Superior
Court in the same manner as a decision is appealed from the
County Board of Equalization; and
- Costs incurred by arbitration are shared by the taxpayer
and the county equally. If three Arbitrators are chosen, the
taxpayer would pay the costs for their Arbitrator, the county
would pay the costs for their Arbitrator, and the costs for
the third Arbitrator would be equally shared.
A decision by an Arbitrator or Arbitrators can be appealed to
the Superior Court.
- Once
a decision has been made by the County Board of Equalization or
by an Arbitrator or Arbitrators, the taxpayer may appeal their
decision to the Superior Court of the county by mailing or filing
with the County Board of Tax Assessors a written notice of appeal.
The written notice of appeal should be mailed or filed within
30 days from which the decision of the County Board of Equalization
was mailed or within 30 days on which the arbitration decision
is rendered.
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Before the Superior Court can hear an appeal, the ad valorem taxes
must be paid in an amount equal to the last year in which taxes
were determined to be due. (O.C.G.A. § 48-5-29)
- The County Board
of Tax Assessors will certify the notice of appeal to the Clerk
of the Superior Court. The taxpayer or their attorney or agent
will be served with a copy of the notice of appeal with the civil
action file number assigned to the appeal.
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In most cases the appeal will be heard before a jury at the first
term of court unless questions of law are at issue in the appeal.
If questions of law are presented, the appeal will be heard before
the court without a jury within 40 days following the date the
appeal is filed with the Superior Court.
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