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Appeal Process

New for 2011:

New legislation was recently passed which provides that all Georgia counties must mail an Annual Notice of Assessment to all taxable real estate property owners every year, which will give every property owner the opportunity to appeal. This Notice will give you 45 days to appeal if you do not agree with the CURRENT VALUE displayed on the Notice.

If you received an Annual Notice of Assessment and would like to appeal the new value, no appeal form is necessary. Simply write a letter stating that you are appealing, and include in your letter the following information:

  • Parcel Identification Number as found on the Notice of Assessment Change
  • Property Address
  • Your daytime phone number
  • Your intention to appeal to either: Board of Equalization, Hearing Officer, or Arbitration (description of each is provided below)
  • Any supporting documentation you may have as to why you disagree with our value.

Your letter of appeal must be hand-delivered or POSTMARKED BY THE U.S. POSTAL SERVICE by the Appeal Deadline date shown on the Notice to insure acceptance as a timely appeal. Late appeals will not be processed. The Habersham County Board of Assessors has elected to also receive appeals through email and fax machine delivery by using the following address/number:

Email: taxassessors@habershamga.com Fax Number: (706) 754-8079

Taxpayers may choose to use the state-wide uniform appeal form (click here) instead of writing the letter as described above. Please note: If you email or fax an appeal, we advise you to request a confirmation of receipt of your appeal submission to insure delivery.

Appeals Summary Chart:

Please click (here) to read a summary chart to help explain the Appeal Process to you:

Appeal Process Summary

Each county board of tax assessors in the State of Georgia must send an annual notice of assessment which gives the taxpayer information on filing an appeal on real property (such as land and buildings affixed to the land). Annual Notice of Assessments are also mailed to all owners of business personal property (equipment, furnishings, machinery, inventory, etc), boats, airplanes and other taxable property.

Upon receipt of this Assessment Notice, for real or personal property, the property owner desiring to appeal the assessment may do so within 45 days of the date the Assessment Notice was mailed. The taxpayer´s appeal may be based on taxability, value, uniformity, and/or the denial of an exemption. The written appeal is filed initially with the Board of Tax Assessors for review and consideration of adjustments.

Appeal of Assessment–Form PT–311–A

The Georgia Department of Revenue provides a uniform appeal form for use by property owners to file an appeal on property they own. In that initial written dispute, the property owner must declare their chosen method of appeal (Board of Equalization, Arbitration, Hearing Officer). Please review details (below) provided for each of the methods for appeal. There are certain provisions for each of the methods of appeal which may affect the decision of the taxpayer.

Click here to obtain a copy of the state-wide uniform appeal form.

The taxpayer must select one of the options below when filing an appeal:

Appeal to the County Board of Equalization: The appeal based on value, uniformity, taxability or denial of exemption is filed by the property owner and reviewed by the board of assessors. The board of assessors may change the assessment and send a new notice. The property owner may appeal the assessment from the amended notice within 30 days of mailing of such notice. The second appeal made by the property owner or any initial appeal which is not amended by the board of assessors is automatically forwarded to the Board of Equalization. A hearing is then scheduled and conducted by the Board of Equalization; the BOE renders its decision of the appeal case at the conclusion of the hearing. If the taxpayer is still dissatisfied, an appeal to Superior Court may be made within 30 days.

Appeal to a Hearing Officer: Hearing Officers may hear and determine valuations on property assessment appeals based on value or uniformity of value of non-homestead real property valued equal to or greater than $1,000,000. Hearing Officers are state certified, general real property or state certified, residential real property appraiser and is approved as a hearing officer by the Georgia Real Estate Commission and the Georgia Real Estate Appraiser Board. If the taxpayer is still dissatisfied with the decision of the hearing officer, an appeal to Superior Court may be made. Appeals marked for Hearing Officer are subject to eligibility requirements as listed here. {Click here} for a list of hearing officers published by the Georgia Real Estate Commission and Appraisers Board.

Appeal to an Arbitrator: An appeal of value may be filed to Arbitration by filing your appeal specifying Arbitration with the board of assessors within 45 days of the date of the notice. The Board of Assessors must notify the taxpayer of the receipt of the arbitration appeal within 10 days. The taxpayer must submit a certified appraisal of the subject property within 45 days of the filing of the notice of appeal, of which the board of assessors may accept or reject. If the taxpayer´s appraisal is rejected, the board of assessors must certify the appeal to the county clerk of superior court for arbitration. The arbitration is authorized by the judge and a hearing is scheduled within 30 days. The arbitrator will issue a decision at the conclusion of the hearing, which is final and may not be appealed further. If the taxpayer´s value is determined by the arbitrator to be the value, the county is responsible for the clerk of the superior court´s fees, if any, and the fees and costs of the arbitrator. If the board of assessors´ value is determined by the arbitrator to be the value, the taxpayer is responsible for the clerk of superior court´s fees, if any, and the fees and costs of the arbitrator. *The cost of the certified appraisal, required when arbitration is selected by taxpayer, is the sole responsibility of the taxpayer–regardless of the decision of the arbitrator.

For more information regarding the appeals process in the State of Georgia, {click here http://etax.dor.ga.gov/ptd/adm/taxguide/appeals.aspx }

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