Property Taxes
How to Appeal Property Taxes in Georgia
A step-by-step walkthrough of the Georgia property tax appeal process, from your Annual Notice of Assessment to your hearing.
Every Georgia homeowner has the right to appeal their property's assessed value if they believe it doesn't reflect fair market value. The process isn't complicated, but it is deadline-driven and evidence-based — miss the window or show up without real market support, and even a genuinely over-assessed property can end up staying that way for another year. Here's exactly how the process works, start to finish.
Step 1: Understand Your Annual Notice of Assessment
Your Annual Notice of Assessment shows the county's estimated fair market value, the resulting 40% assessed value, any applied exemptions, and — critically — your appeal deadline. This notice is the starting point for everything that follows, so read it carefully as soon as it arrives rather than setting it aside.
Board of Tax Assessors
Determines your property's fair market value and assessed value, reviews appeals on value, uniformity, taxability, or exemption denial. This is who you appeal to.
Tax Commissioner
A separate elected office that bills, collects, and disburses the tax once the Board of Tax Assessors' value and the local millage rate are both set. Not who you appeal a valuation to.
Step 2: Note Your 45-Day Deadline
Georgia property owners generally have 45 days from the date printed on their Annual Notice of Assessment to file a written appeal. This deadline is typically firm — most counties do not grant extensions for late filers, regardless of the reason. If you're on the fence about appealing, file anyway; you can always withdraw an appeal later, but you can't file one after the deadline passes.
Once filed, the Board of Tax Assessors generally has 180 days to review your appeal and respond. If they don't respond within that window, the value you asserted on your appeal becomes the established fair market value for that tax year by default.
Recognized Grounds for an Appeal
Georgia law (O.C.G.A. § 48-5-311) recognizes four distinct grounds for a property tax appeal:
Value
The county's fair market value estimate doesn't match what your property would actually sell for.
Uniformity
Your property is assessed inconsistently compared to similar properties in the county's digest.
Taxability
A dispute over whether the property should be taxable at all, or how it should be classified.
Denial of Exemption
A homestead or other exemption you believe you qualify for was denied or not applied.
Step 3
Choose How to File
Online
Most Georgia counties now offer an online appeals portal through the county Tax Assessor's or Board of Assessors' website.
By Mail
A written appeal can be mailed to your County Board of Tax Assessors — check whether your county requires postmark-by-deadline or receipt-by-deadline.
In Person
Most counties accept a hand-delivered paper appeal at a Board of Assessors office during business hours.
Step 4
Choose Your Appeal Avenue
When you file, most Georgia counties ask you to select which avenue will hear your case if the Board of Tax Assessors doesn't adjust your value first:
Board of Equalization (BOE)
The default and most commonly used avenue — an independent panel of local citizens hears your evidence alongside the county's basis for value. Usually no cost to file. Can rule on all 4 recognized grounds.
Hearing Officer
An election available for nonhomestead real property or wireless property with a fair market value over $500,000, using a state-certified appraiser approved by the Georgia Real Estate Appraisers Board as the neutral decision-maker. Limited to value and uniformity grounds.
Arbitration
A binding process requiring the taxpayer to submit a certified appraisal and pay a filing fee, refunded if the county's value isn't sustained. Often faster than a BOE hearing but has upfront costs.
Superior Court
If you disagree with the outcome of your Board of Equalization, Hearing Officer, or Arbitration decision, Georgia law allows a further appeal to the Superior Court in the county where the property is located.
Step 5: Gather Valuation Evidence
The strongest appeals present organized, credible evidence that the county's fair market value doesn't match reality — genuinely comparable recent sales, documentation of your property's actual condition, and correction of any inaccurate county records. An independent appraisal assembles exactly this kind of evidence into a single, professionally documented opinion of value. See our full evidence checklist →
Step 6: Prepare for Your Hearing
If your case proceeds to a Board of Equalization hearing, you'll have a chance to present your evidence directly. Organization matters as much as the evidence itself — a clear, focused presentation of your appraisal and comparable sales tends to land far better than a long list of general complaints. Read our full hearing-preparation guide →
Mistakes to Avoid
Frequently Asked Questions
Related Georgia Property Tax Resources
This information is provided for general educational purposes about Georgia's property tax appeal process and is not legal or tax advice. Procedures vary by county — confirm specifics with your local County Board of Tax Assessors or the Georgia Department of Revenue.
Ready to Build Your Property Tax Appeal Evidence?
Last reviewed: August 2026