Georgia Property Taxes

Property Taxes are an ad valorem tax, based upon the value of your property. The laws that govern property tax appeals vary from state to state.  In Georgia, property tax appeals are governed by state statute and administrated by the Georgia Department of

Revenue.

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There are various types of property taxes in Georgia on both real and personal property.  Generally the most substantial property tax we pay is on real-estate, which funds a large part of our state & local government.

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In Georgia, property tax appraisals are determined by the county Board of Assessors.  The higher your property tax valuation, the higher your tax.  The value assigned by the Board of Assessors should be listed at “Fair-Market Value” and all comparable properties in the area should have a similar tax valuation based upon the characteristics of the property.  

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Mass Appraisal

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The County Board of Assessors does not have the resources to evaluate each property individually & must rely upon computer-based assessment models.  If the county does not properly maintain their database or evaluate property characteristics consistently, these models can create a great disparity in how comparable properties are valued and taxed.  Depending on the accuracy of these county records, the county’s appraisal model for your property may not be accurate.

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Temporary Tax Bill

Property Tax Appeals

Each year the Board of Tax Assessors is required to issue a notice of assessment for taxable tangible real and personal property.  Upon receipt of this notice, the property owner can file an appeal within 45 days of the date of the notice. The written appeal is filed initially with the Board of Tax Assessors.

Grounds For Appeal:

The appeal may be based on taxability, value, uniformity, and/or the denial of an exemption:

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Value:  Value is greater than the fair market value of the property.

 

Uniformity: Value is greater than assessment of comparable properties.

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Taxability:  Property has been issued an exemption from taxation.

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Property tax billing is handled by the Tax Commissioner.  After your property tax appeal is filed, the tax commissioner will issue a green “temporary tax bill”.  The Temporary Tax Bill provides a 15% discount on your proposed property tax bill, while the appeal is pending, to be reconciled when the appeal is final.  If no appraisal reduction is attained with your appeal, you will owe the 15% discount provided while the appeal was pending.  This bill must be paid by the due date in order to avoid interest, penalty, tax lien, and /or tax sale. A refund and/or an adjusted tax bill will be provided after the appeal/reassessment has been settled.