Georgia (GA)
| Official State Website | |||
| http://georgia.gov | |||
| Capital | Atlanta | Largest City | Atlanta |
How to Appeal Property Taxes in Georgia
Taxpayers may file a property tax return (declaration of value) in one of two ways, by: paying taxes in the prior year on their property the value which was the basis for tax becomes the declaration of value for the current tax year (O.C.G.A. 48-5-20), or filing a PT-50R, PT50P, PT50A or PT50M return of value between January 1 and April 1. In some counties property tax returns are filed with the county tax commissioner and in other counties returns are filed with the county board of tax assessor Annual Assessment Notice The county board of tax assessors must send an annual assessment notice which gives the taxpayer information on filing an appeal on real property (such as land and buildings affixed to the land). If the county board of tax assessors disagrees with the taxpayer’s return on personal property (such as airplanes, boats or business equipment and inventory), the board must send an assessment notice which gives the taxpayer information on filing an appeal. 45 Days to Appeal Upon receipt of this Assessment Notice, the property owner that wants to appeal their 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 with the County Board of Tax Assessors