What is Georgia's Annual Notice of Assessment and what should I check on it?

The Annual Notice of Assessment is the single most important document in the Georgia appeal process — it is both your notice of value and the trigger for your appeal rights. It is issued by the county Board of Tax Assessors and described in the Georgia DOR property tax materials.

What it shows:

• Fair market value (FMV) — the assessor's opinion of what your property would sell for, the number you appeal.
• Assessed value — FMV × 40%, the figure taxes are calculated on.
• The prior year's values, so you can see the change.
• An estimate of the current year's tax based on the prior year's millage rates (Georgia requires this estimate on the notice).
• The last date to file an appeal — typically the mail date plus 45 days.

What to check immediately: 1. The mail date. Your 45-day deadline runs from this date, not the date you opened the envelope. Calendar the 45th day now. 2. The fair market value vs. reality. Compare it to recent comparable sales and to similar neighbors' assessments. A jump well above market or above comparable homes signals an appeal. 3. Property characteristics. The notice (and the linked property record) lists square footage, bedrooms, baths, and lot size. Errors here — phantom rooms, overstated square footage — are objective, high-success correction grounds. 4. Exemption status. Confirm your homestead and any HB 581 floating homestead exemption are reflected; a wrongly denied exemption is itself an appeal ground.

Why timing is everything. The notice is the only window most homeowners get. Once 45 days pass, the current-year value is generally locked except for clerical-error corrections. So the moment your notice arrives: read the mail date, verify the value and the property facts, and decide whether to file Form PT-311A. Filing also preserves the three-year freeze if you carry the appeal to a decision.