1) Do I have to travel to your office and meet in person?

No. Email is completely fine and most clients prefer it. We may talk on the phone for our initial consultation, let you know of the outcome of your case, and thank you for trusting us with your appeal - but most communication is via email. We also securely transfer documents for e-signature via email.

2) If I hire you, do I also have to show up for the Board of Equalization hearing?

No. We appear and present your case for you. If you want to come, you are welcome to. It’s a great way to meet each other and a good learning experience for you.

3) What is the deadline to appeal my property tax bill?

The deadline to appeal is 45 days from receipt of the Notice of Assessment (O.C.G.A. § 48-5-306(b)(2)). Each county tax assessor mails their Notices of Assessment on different dates but your deadline date will be listed in the top-right corner of your Notice of Assessment. This notice is NOT your tax bill, which is sent later by the county tax commissioner. Georgia law states that the annual Notice of Assessment be mailed no later than July 1 (O.C.G.A. § 48-5-306(b)(3)), and is typically mailed between April - June.

4) Can you help me after the deadline has passed?

While the county is flexible on your property’s assessed value, they are NOT flexible on the deadline. If you have not already filed an appeal, we are happy to contact you next year for a possible appeal. But if you have already filed an appeal, we would be happy to take your case over. This could happen after you receive a “no change” letter in response to your appeal or as your Board of Equalization (BOE) hearing is scheduled.

5) How is my property tax bill calculated?

First, multiply your fair market value by 40% to get your assessed value.

• Fair Market Value ($) x 40% = Assessed Value ($)

Then, subtract any exemptions to get your taxable value.

• Assessed Value ($) - Exemptions ($) = Net Assessment ($) (a.k.a. Taxable Value)

Finally, take this taxable value and multiply it by the tax rate (a.k.a. millage rate).

• Taxable Value ($) x Tax Rate (%) = Tax Owed ($)

Note, each county calls these variables by different names. If you see “millage rate” you need to divide that rate by 1000. A “mill” is 1/1000. If the “millage rate” is $20, that is 20/1000 or 2.0%. We agree that this is overly complicated.

The tax rate is set by various governing bodies in your county or city (e.g. Atlanta Board of Education, County Board of Commissioners). You must proactively apply for any exemptions you qualify for (e.g. homestead exemption), as they are not automatically given. When you appeal your property tax bill, in most cases, you are appealing the fair market value assigned to the property - all of the other numbers are set.

6) How is fair market value determined?

The county does NOT visit every property and perform an appraisal.

For residential properties, the county uses a mass appraisal software program that models all properties using a multiple regression analysis. There are myriad issues for any model like this one and all models are only as good as the inputs used (i.e. “garbage in, garbage out”). For cost reasons, the county does NOT visit every property and perform an appraisal. The definition of fair market value can be found in O.C.G.A. § 48-5-2(3).

For commercial properties, while modeling can also be used, the income capitalization approach is most common. This takes the net operating income and divides it by a capitalization rate to produce the fair market value.

7) Will a successful appeal lower what I can get when I eventually sell my house?

Not likely. Most buyers do not consult the tax assessor’s determination of fair market value when deciding on what offer to make. Your eventual selling price is the result of many factors but this is generally not one of them.

8) How much can I save with a property tax appeal?

This depends on your effective tax rate (calculate this from your property tax bill) and the decrease in fair market value achieved from a successful appeal. Changes to homestead exemptions for many counties in metro Atlanta can also complicate the savings calculation (making it next to impossible). Note, if your appeal is successful, the fair market value should be frozen for three years, effectively tripling your tax savings for that period.

9) What exemptions are there?

The main one is the homestead exemption. If you own your property and also live there, then you are eligible. Note, you must proactively apply for this exemption but once you do, you do not have to renew it each year. It is only available for your main residence, so if you have a second home that home would not be eligible (i.e. non-homestead). Many other exemptions exist for seniors (65+), disabled veterans, and surviving spouses of police, firefighters, or veterans.

10) How long does the appeal process take?

Typically, the entire process takes 3-12 months. Once the appeal is filed, it can sit on the appraiser’s desk for up to six months. It then has to be approved by the Board of Assessors and scheduled for a Board of Equalization hearing. Field checks or reschedules will extend the timeline. If you are unhappy with the result of the Board of Equalization’s decision, you may appeal it further to the Georgia Superior Court.

11) Is my property tax bill due while my appeal is pending?

Yes. If you file a property tax appeal, the county tax commissioner will issue a temporary tax bill using the lesser of 1) 85% of the current year’s value or 2) the previous year’s value. After the appeal is resolved, the county will reconcile your account by sending you a refund or a second (most likely) smaller bill for the balance owed. This typically happens 30-45 days after the resolution of the appeal, to allow for the appeal window to close.

When you see this temporary tax bill (which shows a lower amount than what was originally estimated on your Notice of Assessment) do not think that your appeal was successful and sleep on subsequent notices related to your appeal. In actuality, the appeal is still outstanding and you still need to respond and/or show up to hearing(s).

12) Do I have to win my appeal in order to get the three-year freeze?

No. You are granted the three-year freeze regardless of whether you can get the value lowered or not. There are other qualifications you must meet in order to get the three-year freeze, but winning the appeal is not one of them.

13) I got an amended Noticed of Assessment (with a lower value) from the county, do I get the three-year freeze?

Congrats on getting the county tax assessor to lower your assessment on the first pass but do not fall for this tactic from the county. This amended Notice of Assessment alone does not grant you a three-year freeze. For this reason, if you do not continue your appeal you are only getting (at most) one-third what you could be getting.

About the Author

Bryan Hallock, founding partner, escaped his data analytics job of 15 years at Fidelity Investments to pursue a new career as a small business owner. He earned his J.D. and M.B.A. from Georgia State University but will always be a Ramblin’ Wreck from Georgia Tech.