What is the deadline to appeal my property assessment in Georgia?
What is the deadline to appeal my property assessment in Georgia?
You must file a written appeal with the county Board of Tax Assessors within 45 days of the date your Annual Notice of Assessment was mailed; the standard filing form is Form PT-311A.
In Georgia, the right to appeal opens when the county Board of Tax Assessors mails your Annual Notice of Assessment, and it closes 45 days from the date that notice was mailed. The deadline is governed by O.C.G.A. § 48-5-311(e), which directs that an appeal be effected by mailing, emailing, or filing a notice of appeal with the county board of tax assessors within that 45-day window.
Use Form PT-311A. Georgia provides a uniform statewide appeal form, the PT-311A Appeal of Assessment Form, accepted in every county. You are not required to use the form — a signed letter stating your election of appeal method and your opinion of value also works — but the form prompts you for everything the board needs. The Department of Revenue is explicit that you file with the county board of tax assessors, not the Department of Revenue.
The 45 days run from the mailing date, not the date you receive it. Look for the mail date printed on the notice itself. If the 45th day falls on a weekend or legal holiday, the deadline rolls to the next business day. Counties typically mail notices between April and June, so most appeal windows close between June and August.
What to include in a timely appeal: your parcel identification, the value you are disputing, your opinion of value, and your chosen method of appeal (Board of Equalization, hearing officer, or arbitration — see the related question on method election). Filing on time also preserves your right to the three-year value freeze under O.C.G.A. § 48-5-299(c).
Missing the deadline is usually fatal for the current year. Unlike a few states with broad good-cause late filing, Georgia's 45-day window is strictly applied. If you miss it, your remaining options are limited to correcting clerical errors or filing a fresh appeal next year. File early — the moment your notice arrives, calendar the 45th day.