How can I check the status of my appeal?
Use this website! On the left side of your screen, select "Real Estate Data." Enter either your Parcel ID Number or your street address and hit Search. This will bring you to an Overview page which gives you basic information about your property. In the section called "Appeal Status" you will see the status of your appeal. Please note that it can take many months for us to process all appeals. We appreciate your patience as we give each appeal the attention it deserves.
NEW FOR 2011:
New legislation was recently passed which provides that all Georgia counties must mail an Annual Assessment Notice to all taxable real estate property owners every year, which will give every property owner the opportunity to appeal.
When you receive the Annual Assessment Notice from our office at the end of May, you will have 45 days to appeal if you do not agree with the Current Year Value displayed. No form is required, but we have provided a form for your convenience. CLICK HERE for the Appeal Form.
If you prefer you may simply write a letter telling us that you are appealing, and if possible, explain why you disagree with our value. Please include the following information in your letter of appeal:
- 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. We do not accept email or faxed appeals.
TEMPORARY VALUE: Georgia Law provides that when a property is under appeal it is not billed at the current year's value, but at a temporary value until the appeal is settled. This temporary value is determined by taking the greater of either the taxpayer's Property Tax Return Value OR 85% of our original Notice value. If you file an appeal, your property tax bill will reflect the temporary value as described above. Once your appeal is final and the value of your property has been established, this temporary value will be removed and you will automatically be issued either a refund or an additional bill, whichever the case may be, with interest if applicable.
We hope the following chart will help explain the Appeal Process to you:
AVENUES OF APPEAL:
Board of Equalization
Appealing to the Board of Equalization (BOE) is FREE to you. Each BOE is a three-member panel made up of DeKalb County property owners. Each board member has attended at least 40 hours of training in property tax laws and appraisal. If you select this option you will be scheduled for a hearing before the BOE. The BOE will have reviewed your letter of appeal, and will listen to your presentation, and they will listen to the county appraiser. The BOE will then render an independent decision as to the value of the property, and you will be notified of this decision in writing. Either party may appeal to Superior Court within 30 days of the BOE decision. Fees will be required if you appeal to Superior Court.
Within 10 days of receiving your appeal to Binding Arbitration, the Board of Tax Assessors will send an acknowledgement to you stating your requirement to provide us, at your expense, a certified appraisal of your property prepared by a qualified appraiser. Also, you will be required to submit a filing fee of $207.50. You will have 45 days to submit your certified appraisal and your $207.50 filing fee. Upon receipt, the Board of Tax Assessors must either accept or reject your appraisal. If we accept your appraisal this will become the final value, the appeal will be resolved, and we will return your check for $207.50. If we do not accept your appraisal, within 45 days we must certify your appeal to the Clerk of Superior Court with your filing fee of $207.50. If we do not act within 45 days, your certified appraisal shall become the final value.
Within 15 days of filing the appeal with the Clerk of Superior Court, the Chief Judge shall issue an order authorizing the arbitration. Within 30 days of his/her appointment, the arbitrator will schedule the time and location of the hearing.
At the Conclusion of the hearing the arbitrator shall render a decision regarding the value of the property by choosing either the value presented by the Board of Tax Assessors, or the value presented by the taxpayer. The "loser" must pay the cost of the arbitrator. Provisions of binding arbitration may be waived at any time by written consent of both parties. The decision of the arbitrator is final and is not appealable to Superior Court.
Appeals to a Hearing Officer are limited to non-homestead exemption properties, the value of which is in excess of $1 million. There is no cost to you for filing to a Hearing Officer unless you hire an agent to represent you.
The taxpayer must state the grounds for appeal which are limited to VALUE or UNIFORMITY. Hearing Officers must be either state certified general real property appraisers or state certified residential real property appraisers, and be approved by the GA Real Estate Commission and the GA Real Estate Appraisers Board. Hearing Officers must attend required training at his/her expense.
The Board of Tax Assessors (BTA) has up to 90 days to review the appeal and notify the taxpayer of its decision. The taxpayer has 30 days to notify the BTA if he/she is not satisfied with its decision. Upon receipt of such notification, the BTA has 30 days to send the appeal to the Clerk of Superior Court for scheduling a hearing. If the Clerk cannot find a Hearing Officer, the appeal shall be moved to the Board of Equalization.
At the conclusion of the hearing, the Hearing Officer shall notify both parties of the decision verbally and shall send the decision in writing. Either party may appeal to Superior Court within 30 days of this decision.