How to Appeal Your Property Tax Assessment in Georgia
Every spring Georgia counties mail assessment notices, and every spring a lot of people glance at the value, wince and put the letter in a drawer. That letter has a clock on it. You have 45 days from the date it was mailed to appeal, and once that window closes you're stuck with the number for the year.
I own property here, so I read these notices closely now. Here's how the appeal actually works, in plain English.
First, read the notice
The notice shows your property's fair market value as the county sees it, the assessed value (in Georgia, 40% of fair market value) and an estimate of your taxes. Check the basics before anything else: square footage, number of bathrooms, lot size. A mistake in the property record is the cleanest kind of appeal, because it's a fact you can prove.
The 45-day deadline
Your appeal has to be filed within 45 days of the date the notice was mailed, not the date you opened it. You file with your County Board of Tax Assessors, not the state. The Georgia Department of Revenue form is PT-311A, and many counties also take appeals online or by letter. You can appeal on value, on uniformity (similar homes are valued lower than yours), on taxability or because an exemption was denied.
The three ways your appeal can go
When you file, you pick a route. Here's how they compare:
| Route | Who decides | Good to know |
|---|---|---|
| Board of Equalization | A panel of local citizens | The most common choice and free to file. |
| Hearing officer | A state-certified appraiser | Only for non-homestead property valued over $500,000, on value or uniformity. |
| Arbitration | An arbitrator | Any value, but you submit a certified appraisal within 45 days after the board acknowledges your appeal, and whoever's value is further off pays the arbitrator's fee. |
Before any hearing, the assessors take a second look. They may lower the value on their own. If they send a revised notice, you have 30 days to appeal that one.
What happens to your bill while you wait
Appeals can take months, so the county usually sends a temporary bill. In counties like Gwinnett, it's based on the lower of 85% of this year's assessed value or 100% of last year's. Cobb's bill for an appealed property shows the lower appeal amount, and at least that amount is due on the normal due date. Pay it. When the appeal is settled you'll get a refund or a final bill for the difference.
How to build your case
- Fix the facts first. Wrong square footage or an extra bathroom that doesn't exist? Bring photos and a copy of your appraisal or floor plan.
- Find comparable sales. Three to five homes near you, similar in size and age, that sold close to January 1 of the tax year. That date matters because values are set as of January 1.
- Show condition problems. A failing roof or foundation issues lower value. Repair estimates help.
- Check uniformity. Look up similar homes on your street on the assessor's site. If they're valued lower, that's an argument too.
One more thing. If the final value ends up 85% or less of the value the board, hearing officer or arbitrator set, Georgia law lets you recover litigation costs and attorney fees in some cases. That's for the bigger fights, but it's good to know it exists.
Most homeowners never appeal. The work is mostly a few evenings of looking up sales, and you don't lose anything by asking.
Common questions
How long do I have to appeal my property tax assessment in Georgia?
45 days from the date your assessment notice was mailed. If the assessors send a revised notice, you have 30 days to appeal that one.
Do I still have to pay my property tax while my appeal is pending?
Yes. Counties send a temporary bill while the appeal is pending, and you should pay it by the due date. You get a refund or a bill for the difference when the appeal is settled.
Can my property value go up if I appeal?
The assessors review your property during an appeal, so a value change in either direction is possible. Check your facts and comparable sales before you file.
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Georgia Property Tax Appeal Kit
The 45 day deadline, your three appeal options, a comparable sales worksheet and a ready letter.
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Sources checked October 2026:
General information for Georgia property owners, not legal, tax or insurance advice. Rules change, so check the official source or a professional before you act.