Property Taxes
Appealing a Property Tax Assessment to Georgia Superior Court
The formal next step when an appeal isn't resolved at the county level.
If you remain unsatisfied after a Board of Equalization, arbitration, or hearing officer decision, Georgia law provides a further path — appeal to Superior Court, a more formal, court-based proceeding.
The General Sequence
File a Written Petition
Within 30 days of the prior decision (Board of Equalization, arbitration, or hearing officer) being mailed or delivered, you generally file a written petition for review with the county Board of Tax Assessors, along with a statutory filing fee.
A Settlement Conference Is Scheduled
The board generally has a set window to notify you of a settlement conference, which itself must occur within a further defined window — an opportunity to resolve the appeal before a full court proceeding.
The Case Proceeds De Novo
If unresolved, the appeal moves forward in Superior Court as a "de novo" proceeding — meaning the case is heard fresh, not simply reviewed for errors in the prior decision.
Why This Stage Is Different
Unlike the more informal Board of Equalization hearing, a Superior Court appeal is a formal legal proceeding with court rules, filing fees, and procedural requirements. Most taxpayers engage an attorney at this stage, even if they represented themselves earlier in the process.
The Settlement Conference Opportunity
Before the case proceeds further, the process generally includes a settlement conference — a structured opportunity for both sides to resolve the dispute without a full court hearing. A well-documented appraisal can support productive settlement discussions at this stage.
What This Does Not Mean
This isn't legal advice, and Georgia Valuation Source does not provide legal representation in a Superior Court proceeding. We provide independent appraisal evidence; an attorney handles the legal filing, procedure, and advocacy.