Property Taxes
The 180-Day Rule in Georgia Property Tax Appeals
One of the most consequential deadlines in the entire appeal process — and it isn't the one most taxpayers think about first.
Most taxpayers focus entirely on the 45-day filing deadline — but a separate 180-day rule, aimed at the county's own timeliness, can be just as consequential to the outcome of your appeal.
The Three Things to Understand
The Clock Starts at Filing
The 180-day window generally begins when the county board receives your notice of appeal — not when the underlying assessment was originally issued.
What Happens if the County Misses It
Under Georgia law, if a hearing officer isn't appointed or a hearing isn't scheduled within 180 days, the taxpayer's own asserted value on the appeal becomes the final fair market value for that tax year.
Why This Rule Exists
It creates an incentive for counties to process appeals in a timely way, rather than leaving taxpayers in an indefinite holding pattern while their appeal sits unresolved.
Why Your Asserted Value Matters So Much
Because your own asserted value can become the final number if the county misses the deadline, it's worth ensuring that figure is well-supported from the start — a documented, independent appraisal gives you a credible, defensible number to put on your appeal rather than a rough guess.
Keeping Track of the Timeline
Note the date your appeal was received by the county, and keep that date on hand throughout the process. If your case seems to be moving unusually slowly, that timeline is worth reviewing with an attorney.
What This Does Not Mean
This isn't legal advice, and it doesn't guarantee this rule applies exactly the same way to every appeal path or situation. Confirm the specific procedural rules and any exceptions with your county Board of Tax Assessors or an attorney.