Georgia’s property tax system gives homeowners and investors strong appeal rights — and with rapid value growth in Atlanta and surrounding counties, overassessment is increasingly common. Here’s how to fight back.
How Georgia Property Taxes Work
In Georgia, properties are assessed at 40% of fair market value — called the assessed value. Your tax bill is calculated from that assessed value multiplied by the local millage rate. So a home with a $400,000 fair market value would have an assessed value of $160,000.
Each county has a Board of Tax Assessors that sets values annually. Assessment notices go out in the spring, typically April–June depending on the county.
The Deadline: 45 Days From Notice
You have 45 days from the date of your assessment notice to file an appeal. This is a hard deadline — missing it forfeits your right to appeal for the year. The notice date is printed on the form you receive, so check it the day you get it.
Three Ways to Appeal in Georgia
Georgia offers three appeal paths — choose the one that fits your situation:
- Board of Equalization (BOE): A panel of three citizen appraisers who hear your case informally. Best for residential properties. Free to file, hearings typically within 3–6 months.
- Arbitration: A single licensed appraiser hears the case and issues a binding decision. The county pays the arbitrator’s fee if you win. Best for properties where you have a strong licensed appraisal in hand.
- Superior Court: Formal legal proceedings. Only worth it for high-value commercial properties where significant money is at stake.
Step-by-Step: Filing Your Appeal
Step 1: Review Your Notice of Assessment
Your notice shows your property’s fair market value, assessed value, and any exemptions applied. Compare the fair market value to recent sales of similar homes in your area.
Step 2: File the Appeal
File a written appeal with your County Board of Tax Assessors within 45 days. Most counties have a simple one-page form. Indicate which appeal method you’re choosing (BOE, arbitration, or Superior Court). You don’t need to state a specific value yet — just that you’re disputing the assessment.
Step 3: Gather Evidence
For residential properties, gather 3–5 comparable sales within the past year — similar size, age, and condition in the same neighborhood. For condition-based arguments, photos and contractor estimates for needed repairs are strong evidence.
Step 4: The Hearing
At your BOE hearing, you’ll present your evidence to the three-member panel. The county assessor presents their case first, then you respond. Keep it factual: “Based on these three sales, the fair market value is $X, which means the assessed value should be $Y.” The board issues a decision — typically mailed within a few weeks.
The Homestead Exemption — Claim This First
If your primary residence is in Georgia and you haven’t applied for the Homestead Exemption, do it immediately. It removes $2,000 from your assessed value for school taxes, with additional exemptions for seniors, veterans, and disabled homeowners. Many counties offer enhanced exemptions worth far more — check with your county assessor’s office.
Key Georgia Counties and Their Appeal Offices
- Fulton County (Atlanta): fultoncountyga.gov/tax-assessor — highest volume of appeals in the state
- Gwinnett County: gwinnettcounty.com/tax-assessor — rapid growth makes this county especially worth appealing
- Cobb County: cobbcounty.org/tax-assessor
- DeKalb County: dekalbcountyga.gov/tax-assessor
- Cherokee County: cherokeega.com/tax-assessor
More State Guides
See the Full Appeal Playbook
Our complete guide covers evidence, hearings, and how to escalate if your first appeal is denied.
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