Appeal Process

All Georgia counties must mail an Annual Notice of Assessment to all taxable real estate property owners annually, allowing every property owner to appeal. This Notice will give you 45 days to appeal if you disagree with the CURRENT VALUE displayed on the Notice. PLEASE NOTE: Georgia Law does not allow you to appeal the tax amount.

If you received an Annual Notice of Assessment and would like to appeal the new value, appeal forms (PT-311A) are available in the Tax Assessor's office or on this website. An appeal form is not necessary. 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
Property address
Daytime phone number
Your intention to appeal to either: the Board of Equalization, Hearing Officer, or Arbitration (description of each is provided below)
Owner's assertion of value (REQUIRED)
Any supporting documentation you may have as to why you disagree with our value

Your appeal letter must be hand-delivered or POSTMARKED BY THE U.S. POSTAL SERVICE by the Appeal Deadline date shown on the Notice of Assessment to ensure acceptance as a timely appeal. The Habersham County Board of Assessors has elected to also receive appeals through email and fax delivery by using the following:

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

Taxpayers may use the state-wide uniform appeal form (click below) instead of writing the letter described above. Please note that if you email or fax an appeal, we advise you to request a confirmation of receipt of your appeal submission to ensure delivery.

PT-311A Appeal Form

2023 RETURNED ASSESSMENT NOTICES - NO FORWARDING ADDRESS

Select one of the options below when appealing:

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 in the evaluation from the amended Notice within 30 days of the mailing of such Notice. The second appeal made by the property owner or any initial appeal 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 (BOE); the BOE renders its decision on the appeal case after the hearing. If the taxpayer is still dissatisfied, Citizens may appeal to Superior Court 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 $500,000. Hearing Officers are state-certified real property appraisers and are approved as hearing officers by the Georgia Real Estate Commission and the Georgia Real Estate Appraiser Board. If the taxpayer is still dissatisfied with the hearing officer's decision, an appeal to Superior Court may be made.

Appeal to an Arbitrator: An appeal of value may be filed to Arbitration by filing your request 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 ten days. The taxpayer must submit a certified appraisal of the subject property within 45 days of filing the Notice of attraction, which the Board of Assessors may accept or reject. If the taxpayer's check is denied, the Board of Assessors must certify the appeal to the County Clerk of Superior Court for Arbitration. The judge authorizes the Arbitration, and a hearing is scheduled within 30 days. The arbitrator will issue a final decision at the conclusion of the hearing, which may not be appealed further. Suppose the arbitrator determines the taxpayer's value to be the value. In that case, the county is responsible for the Clerk of the Superior Court's fees, if any, and the fees and costs of the arbitrator. Suppose the arbitrator determines the Board of Assessor's value to be the value. In that case, 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 the taxpayer selects Arbitration is the sole responsibility of the taxpayer, regardless of the arbitrator's decision.