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.

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Property Taxes7 min read

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.

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.

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.

Hearing Officer

Available for certain higher-value or qualifying non-homestead properties in some counties, using a state-certified appraiser or attorney as a neutral decision-maker.

Arbitration

A binding or non-binding process, typically requiring the taxpayer to submit a certified appraisal and pay a filing fee. Often faster than a BOE hearing but has upfront costs.

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

Missing the 45-day deadline because the notice sat unopened

Assuming last year's deadline date applies again this year

Appealing on tax-bill amount instead of fair market value (only fair market value is appealable)

Arguing affordability rather than valuation evidence

Submitting no evidence at all, just a disagreement

Using unverified online estimates instead of researched comparable sales

Waiting for an appraisal to be finished before filing the appeal itself (file first, submit evidence once ready)

Frequently Asked Questions

Generally 45 days from the date on your Annual Notice of Assessment — this varies slightly by county in terms of when notices are mailed, so always check the exact date on your own notice rather than assuming a fixed calendar date.

Yes — an appraisal isn't required to file an appeal. However, presenting organized, credible market evidence (which an independent appraisal provides) generally strengthens your position far more than an unsupported opinion.

You can only appeal the county's opinion of your property's fair market value — not the millage rate, your tax bill amount directly, or your ability to pay. The assessed value and resulting bill are recalculated automatically once a new fair market value is determined.

No. If the Board of Tax Assessors doesn't adjust your value to your satisfaction, your appeal proceeds to your chosen avenue (Board of Equalization, Hearing Officer, or Arbitration) for an independent decision.

In most cases you'll need to wait until the next year's Annual Notice of Assessment to file a new appeal — Georgia's appeal deadlines are generally strict and not extended for late filers.

Filing an appeal is a normal, routine process available to every property owner — it does not inherently increase scrutiny of your property in future years.

Yes, you can appeal any year your Annual Notice of Assessment reflects a value you believe doesn't match fair market value, subject to that year's filing deadline.

Related Georgia Property Tax Resources

Georgia Property Tax Appeal Appraisal Property Tax Appeal Evidence Checklist Preparing for a Board of Equalization Hearing Fair Market Value vs. Assessed Value

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.

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