How to Appeal Property Value Assessments: Part One

Douglas County Deadline: July 29th - 5:00pm

The Assessment Notice

By now, property owners in Georgia should have received their property tax assessment notices (Annual Notice of Assessment) from their county’s Board of Assessors (BOA). Property owners or their agents now have 45 days from the date of the notice to file an appeal. The deadline will be noted on the notice.

In Douglas County the deadline is Monday – July 29 – 5:00pm.

Read your assessment notice very carefully! The new uniform notice has important information that will help you in the appeals process. This notice is NOT a bill.

The Appeals Process

The county’s assessment of your property value is not necessarily correct. You must determine if your assessed value is correct. You should first do your own research to determine if you have a basis to appeal the value. Research tools will be covered in Part Two.

Note that your property assessment is based on mass valuations of neighborhoods. The assessed value is not always a true indicator of the fair market value, and keeping your assessment high does not necessarily mean your property is actually worth that amount in the current real estate market. Actual sales in your area from the previous year are good indicators of actual market value.

For example, let’s say your property value has dropped in assessed value to $150,000 from your purchase price of $200,000. If your assessed value was raised to $200,000 it does not mean it will sell for that amount in the current market. You will simply be paying more in taxes than you should. If you want to pay more in taxes, that is a personal decision that I am sure the government would welcome.

To appeal your assessment, use form PT-311-A.  (*DO NOT USE THE DOUGLAS COUNTY FORM ON THEIR WEBSITE!) It must be filed with the BOA office within 45 days of the date of the notice. The assessment notice includes the mailing address and contact information of the BOA. Check you county tax assessor’s web site for the form or the Georgia Department of Revenue website. CLICK HERE to download appeal form. 

Your mission at this point is to file your appeal according to state law. Evidence concerning your property value will be considered later in the process.

• REMEMBER: The burden of proof of the value of your property is on the Board of Assessors. But you must do your own research to determine what value you can legitimately claim. After doing research you may find that your property is inline with comparable properties in your neighborhood, or it to high or to low. Based on the research you should determine if you need to appeal. Remember there is a deadline!
  

Fill out the appeal form by providing the property owner’s contact information and property description. This can be found on the assessment notice.

Next you should state the grounds for your appeal. Check one or more of the stated reasons:

Value: You are indicating that you disagree with the assessed land and/or improvement value based on your research of market values and other factors. Note that your property has two values. 1. Land Value 2. Improvement (home/building/pool etc.).

Uniformity: Uniformity is specified when comparable properties, in your neighborhood, vary beyond justification. Assessors use a ratio to determine uniform values but are not always accurate in all neighbors. The ratio can be 10 percent high or low.

Taxability: This is indicated when property is exempt from taxation but has been assessed a tax. This can apply to non-profits and conservation property.

Exemption Denied: Property owners can qualify for various exemptions from taxation. You would specify this if any qualified exemptions were denied.

Next on the appeal form you must indicate the type of appeal process you are requesting.

Board of Equalization: This will send your case to the BOE for a hearing and decision with the right to appeal to the superior court. Most people will pick this option as it is free and friendly to the average property owner. I will cover this process in Part Two.

Arbitration: The arbitration process is binding with NO right of appeal to superior court. Only value can be considered. Each side will present a value. The property owner must hire a qualified appraiser and present a current fair market appraisal. The arbitrator will choose between the two values. The BOA and the property owner must split the cost of the arbitrator. The cost of an appraiser and to pay half of the arbitration fee could cost the property owner $300-$500.

Hearing Officer: This is for commercial and non-homestead properties over $1 million with the right of appeal to superior court. Value and uniformity can be considered. There is no cost for this process.

Superior Court: This will send your appeal directly to the superior court and requires approval of the BOA. Court fees will apply.

Next on the form you will see Property Owner Comment. While it is not required to make any statements concerning your appeal or property values to the BOA, it may be to your benefit to state generally why you are appealing. It is in your best interest and the interest of the BOA to settle the appeal as quickly and efficiently as possible. If you can achieve this without a BOE hearing, it is a win – win situation.

Be sure to sign the appeal form or have your agent sign it and provide contact information.

Mail or hand deliver your appeal form to the Board of Assessor’s Office on or before the deadline. I strongly suggest that you send it registered mail (return receipt) or if delivered in person to the BOA, get a stamped copy for your records. Remember to get copies of all documents and start a file folder to keep your records organized. Remember, the clock is ticking. You have 45 days from the date of notice to appeal!

In Part Two we will look at the next step in the process – dealing with the Board of Assessors and preparing for the Board of Equalization appeal hearing.

* The appeal form on the Douglas County website is not an official appeal form authorized by the state of Georgia. Page 2 of the Douglas County form is contains questions you are not required to answer. Please use your discretion.   Use form PT-311-A from the Georgia Department of Revenue Website. 

The bottom line: If your property value is not correct you will be doing yourself, your neighbors and the county a service by correcting the value so we all pay our fair share in taxes. Good Luck!

For more information contact me at gataxpayer@gmail.com

Copyright © 2013 James Bell