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How do I appeal my property tax assessment in Georgia?

Federal & State Law Editorial TeamLast reviewed: 2026-05-17

Georgia property tax appeals are governed by O.C.G.A. Title 48, Chapter 5, Article 1.

1. Assessment Basics

Property is assessed at 40% of fair market value (O.C.G.A. § 48-5-7). Counties send annual assessment notices in spring/early summer. The notice itself opens the appeal window.

2. File Appeal Within 45 Days

File with the County Board of Assessors within 45 days of the notice date (O.C.G.A. § 48-5-311(e)). Specify a method:

  • Board of Equalization (BOE) — 3-member citizen panel; most common.
  • Hearing Officer — for non-homestead property valued over $500,000 (or single-family residences); typically a state-certified appraiser.
  • Arbitration — binding; you must include a certified appraisal; assessor either accepts your value or pays cost.

    • 3. Grounds

    Value, uniformity (equal protection), taxability, denial of exemption, breach of covenant.

    4. Superior Court Appeal

    Within 30 days of the BOE decision, appeal de novo to Superior Court (O.C.G.A. § 48-5-311(g)). Jury trial available. If the final value is at least 85% lower than the BOE valuation, the county pays attorney's fees up to $12,500.

    5. Homestead Exemptions

    Standard $2,000 state homestead (§ 48-5-44), plus county-specific Stephens-Day exemption in places like DeKalb, Cobb, and Gwinnett that freezes the assessment at the base year (year of purchase) for as long as you own and occupy. Senior (65+), disabled veteran, and surviving spouse exemptions vary by county.

    This is legal information, not legal advice.

    When to Talk to a Lawyer
    • High-value commercial property BOE or arbitration appeal
    • Complex valuation methodology dispute or uniformity claim
    • Superior Court appeal after BOE ruling
    Related Statutes & Laws
    • O.C.G.A. § 48-5-311
    • O.C.G.A. § 48-5-7
    • O.C.G.A. § 48-5-44
    • O.C.G.A. § 48-5-2
    • O.C.G.A. § 48-5-306

    This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.