What can I base my Georgia property tax appeal on, and which method do I choose?
What can I base my Georgia property tax appeal on, and which method do I choose?
Georgia appeals can be based on value, uniformity of assessment, taxability, or denial of an exemption, and at filing you elect one of three triers of fact: the Board of Equalization, a hearing officer, or arbitration.
A Georgia appeal requires two decisions on Form PT-311A: what you are disputing and who decides it.
Grounds (what you dispute). Under O.C.G.A. § 48-5-311, an appeal may be based on:
- Value — the fair market value is too high.
- Uniformity — your property is assessed higher than comparable properties (an equity argument, powerful in appreciating markets where pure value arguments fail).
- Taxability — the property should not be taxed at all.
- Denial of homestead exemption — the assessor wrongly denied an exemption you qualify for.
The Georgia DOR appeals guidance confirms all four grounds and lets you raise more than one.
Method (who decides). You elect one trier of fact at filing: 1. County Board of Equalization (BOE) — a panel of three trained county property owners; free; preserves a further appeal to superior court. This is the default and most common choice. 2. Hearing officer — a state-certified appraiser; available for non-homestead real property and wireless personal property valued at $500,000 or more. Decides value and uniformity only. 3. Arbitration — a binding (or, by election, nonbinding) process before a certified appraiser; the taxpayer and county each may bear costs depending on the outcome.
How to choose. Pick the BOE if you want a free hearing and the safety of a superior-court backstop — right for most homeowners. Pick a hearing officer only if your property clears the $500,000 non-homestead threshold and you want a single appraiser rather than a lay panel. Pick arbitration when you have a strong independent appraisal and want a faster, appraiser-driven decision, accepting that arbitration without a superior-court appeal is final.
Whichever you choose, the county first reviews your appeal and may offer a change; only if you reject or it stands does it move to your elected trier.