Property Taxes
Attorney Fees and Fee-Shifting in Georgia Property Tax Appeals
A statutory rule that can shift legal costs depending on how far off the final value lands.
Georgia's property tax appeal statute includes a fee-shifting provision at the Superior Court stage — one that can meaningfully change the cost calculus of pursuing an appeal that far.
Three Things to Understand
The 85% Threshold
Under Georgia law, if the final Superior Court value comes in at 85% or less of the value set by the prior board, hearing officer, or arbitrator, the taxpayer may be entitled to recover reasonable attorney fees and litigation costs.
It Cuts Both Ways
The same fee-shifting principle can apply if the Board of Tax Assessors is the party appealing to Superior Court and the final value comes in at 85% or less of the board's own valuation.
Good-Faith Participation Matters
Failing to attend a scheduled settlement conference or not participating in good faith can result in forfeiting this fee-shifting benefit, regardless of the eventual outcome.
Why the Underlying Value Evidence Still Matters Most
Whether this rule ends up applying to your case depends entirely on how far the final Superior Court value lands from the prior decision — which circles back to the same core factor throughout the entire appeal process: how well-supported your valuation evidence is.
This Is a Legal Determination, Not an Appraisal One
Whether a specific case qualifies for fee-shifting, how it's calculated, and how the county governing authority handles approval are all legal and procedural matters — an attorney handling your Superior Court appeal is the right resource for those specifics.
What This Does Not Mean
This isn't legal advice, and it doesn't calculate whether your specific case would qualify for fee-shifting or estimate what fees might be recoverable. Georgia Valuation Source doesn't provide legal representation — an attorney is the right resource for this analysis.