How Georgia property assessments work
In Georgia, property is generally taxed on its fair market value as of January 1 each year. Your assessed value for tax purposes is 40% of that fair market value. Each county’s Board of Assessors sets these values, usually using mass-appraisal models that estimate value across thousands of parcels at once.
Each year you should receive an Annual Notice of Assessment showing the county’s value for your property. That notice — not your tax bill — starts the clock on your right to appeal.
Should I appeal?
You may have a strong case if any of the following are true:
- Your assessed value rose sharply from last year
- The county’s value is higher than what your property would sell for
- Comparable nearby properties are assessed for less
- Your property has condition issues the county didn’t account for
- You recently bought the property for less than the assessed value
Grounds for an appeal
Georgia law lets you appeal on several grounds. The most common are:
- Value — the county’s fair market value is too high.
- Uniformity — your property is assessed inconsistently compared with similar properties.
- Taxability — whether the property should be taxed at all.
- Denial of exemption — an exemption you qualify for was denied.
The appeal process & deadlines
After you receive your Annual Notice of Assessment, you generally have a limited window — commonly 45 days from the notice date — to file an appeal with the county Board of Assessors. Miss it, and you typically wait until the next year.
Deadlines and procedures vary by county and can change. Always confirm your specific deadline on your assessment notice or with your county — or let us track it for you.
Once filed, the Board of Assessors may review and adjust the value. If you’re still not satisfied, your appeal advances to one of the options below.
Your three appeal options
When you file, Georgia generally lets you choose how an unresolved appeal is decided:
- Board of Equalization (BOE) — a no-cost hearing before a panel of citizens; the most common path.
- Hearing Officer — a certified appraiser decides; often used for higher-value and commercial properties.
- Arbitration — a binding process based on a certified appraisal.
Evidence that helps your case
- Recent sales of comparable properties
- A recent purchase price or independent appraisal
- Photos and estimates documenting condition or needed repairs
- For commercial property: rent rolls, income and expense statements
County resources
We work with all 159 Georgia counties. Each county runs its own assessor’s office, notice schedule, and appeal deadlines. A directory of county assessor links and deadline information can be added here.
Placeholder: add a county-by-county links/deadlines directory here (similar to a “county links” resource page) when ready.
This page is general information, not legal or tax advice. Rules, rates and deadlines differ by county and change over time. Verify details with your county or let us handle it for you.