Like much of America, property taxes were front and center on the minds of both the legislators and the people of Georgia to start 2026. After serious debate and some late-night maneuvering, a property tax reform bill was passed, though it did not contain the massive cuts originally planned. This leaves property taxes up in the air for yet another year in Georgia, and while matters are still being ironed out, it is the taxpayers who will end up having to take action themselves.
Property tax season truly starts now for the people of Georgia. Notices of assessment are starting to be mailed out from various Boards of Tax Assessors (BTA) across the state. These notices contain both basic information on properties and property values that will come into play when property tax bills come due. By reviewing these notices, taxpayers can see if the information is correct or if they need to file a property tax appeal to set the record straight. In this article, we will go over assessment notices, when they are sent out, and when taxpayers should appeal.
Notices are Mailed in the Spring or Summer
There is no central date for mailing out notices in Georgia. Instead, each county and BTA sends notices depending on its own schedule. While each county is different, notices are typically sent between late spring and early summer. The Atlanta area, for instance, generally sees notices sent out in May or June.
Reviewing the Assessment Notice
The assessment notice conveniently collects the most vital information about a property into one document. Because of this, it is imperative to review it in full when it is received. Basic information should be confirmed as true first, as keeping an eye out for clerical errors is vital. After that, the property values should be examined. Finally, all dates on the assessment should be noted, as they will be important later.
A simple checklist after receiving an assessment would be:
- Confirm basic information, such as the owner’s name, property type, and square footage.
- Confirm that your exemptions are present and accounted for.
- Examine the fair market and assessed values, along with the values from the previous year.
- Note the date the notice was issued, as there are only 45 days after this date to file an appeal.
Basic Information
A common mistake when it comes to assessments is not looking at basic information. The owner’s name should be confirmed first, ensuring that a previous owner is not on the assessment. The classification of the property is also important, as residential properties do not have the same tax burden as businesses. The most important thing is to confirm square footage, the number of rooms, and other improvements. Many homes are flagged by the BTA as being larger than they are in reality, which increases the burden on the homeowner. Having an accurate measurement is key and is one of the primary reasons for an appeal. In fact, any basic errors should be cataloged and appealed immediately.
Exemptions
Due to their vast importance in lowering the appraised value, it is vital to be sure that all applicable exemptions are currently applied to your home or business. Many times, these exemptions can be left off of an assessment due to errors with the BTA or paperwork issues. New homeowners might not have thought of adding a homestead exemption yet, or seniors may not have applied for the appropriate exemptions either. This makes verifying exemptions an important step in the process. If you were denied an exemption, you can appeal to get a second chance.
Property Values
Georgia property values come in two different categories. The first is fair market value, which is what a home or business is assumed to be able to sell for on the open market. This is determined by the BTA’s study of sales in the area dating back the past few years. Next is the assessed value. By state law, property can only be assessed at 40% of the fair market value. Assessed value is what exemptions are applied to. While not present on all assessment notices, this leads to the net taxable value, which is the value that the tax millage rate is applied to. This is how property tax bills are calculated. Your assessment notice will also contain the previous year’s values, so you can compare how they have changed over the following year.
Appeal Deadline
One of the most important bits of information on your assessment notice is when it was issued. This is because the appeal deadline is tied to this number. You will only have 45 days to appeal following the issue date. This deadline is strict, meaning failure to file by that date means forfeiting the right to appeal and staying locked in with the values or errors present on the assessment. You will not be able to appeal that tax year in the future. Missing this deadline is perhaps the most common mistake that homeowners and businesses make in Georgia.
Grounds for Appeal in Georgia:
- Correcting Factual Errors
- Excessive Assessment
- Lack of Uniformity
- Denied Exemptions
Comparing Values and Assessments
If you are appealing on the grounds of excessive assessment, you will need to gather sales records in your neighborhood dating back over a year. These sales must have been in your general location and share as many characteristics with your home or business as possible. This means square footage, condition, age of construction, and improvements. Compare your fair market value to what these properties sold for. If your home or business is assessed significantly over what these properties sold for, then you have grounds for an appeal.
If you wish to contest based on uniformity, then you must compare your property to neighbors by looking at their assessments. All property owners are required to be assessed uniformly, meaning their property must be valued consistently with comparable properties that share similar characteristics, such as size, location, condition, and age. It will take multiple comparisons to determine if there is an issue with uniformity. If your home is assessed higher than these, then you have strong grounds for an appeal.
Gathering Evidence
Appeals are totally predicated on evidence, so being able to show the Board of Equalization (BOE) that your property is unequally or overly assessed is the most important part of the process. Though there are three grounds for appealing, they are not mutually exclusive, and you can cite multiple reasons, as long as you have evidence. Sales and assessment comparisons are the most important, and it is recommended that you have at least five solid comparables. Photographing damage, deferred maintenance, and comparable properties is vital. Being able to bring in repair estimates or other evidence of conditions can be highly beneficial when it comes to showing that you are overassessed. Independent surveys and appraisals can help prove the size and condition of a property.
Filing an Appeal and the Assessment Freeze
If you see errors or unfair values, then it is usually worth it to file an appeal with your county’s BOE. This can be done by mail, going in person, or by using online means, with portals becoming more common. Winning an appeal will get you a reduction in your values, which should lower your taxes as well. But, Georgia has another advantage that most states do not. If an appeal is successful, then your assessment will be frozen for the next three years at the amount that the appeal established. This means your values cannot go up in that period, protecting you from future spikes. Previously, simply filing an appeal granted this freeze, but thanks to flagrant abuse, winning is now a requirement. That gives even more incentive to appeal and win.
O’Connor is Here to Help
One of the best ways to secure a victory is to use expert representation. We at O’Connor have been helping taxpayers across the nation achieve fair tax reductions for over 50 years. We opened a branch office in the Atlanta area specifically to aid people in one of the hottest property markets in America. We will analyze your assessment, help with exemptions, gather evidence, and represent you at the BOE or even in lawsuits against the BTA. With advanced databases, we can find the perfect property comparisons, be they sales, assessments, or both.
We offer premium and personalized service to all of our clients. Each person who signs up with us gets a client success consultant. These specialized personnel will act as your main point of contact, ensuring that you have an advocate rather than a rotating cast of customer service representatives. This gives you a reliable partner, who you can contact to see the progress of your case. There is no cost to join, and you will only pay from your savings if we can lower your taxes. We provide full service to Fulton, Gwinnett, Cobb, and DeKalb counties.
