If the county board of tax assessors changes the value on your property, you
will be sent a change of assessment notice. If you disagree with the change
that has been made, you have the right to file an appeal. You can do this by
sending a letter to the board (the address information will be on the change
of assessment notice, or you can find it by visiting the Contact Page) stating what you
are appealing (taxability, uniformity, value or denial of homestead
exemption). You can optionally state the reasons why you are appealing.
Normally your appeal will be heard by a board of equalization, but if you
want the appeal to be heard by arbitrators, you will need to indicate that
preference in your letter.
Initially, your appeal will be reviewed by the board of assessors. Their
appraisal staff will look over the appraisal taking into consideration
anything you have included in your letter. Based on that review, they will
either:
- Agree with you and send you a new notice.
- Partially agree with you and send you a new notice showing the revised value, in which
case you have 21 days to send another letter advising the board of assessors
that you are still not satisfied and want to go to the next step of the
appeal (a hearing before the board of equalization or arbitrators).
- Disagree with you, in which case they will send your appeal on to
the next step of the appeal (a hearing before the board of equalization or
arbitrators).
If the board of tax assessors changes its value after reviewing your appeal,
then you have 21 days to decide if you are now satisfied. If you are not,
your appeal proceeds to the next step, which is normally a hearing before
the board of equalization. If you indicated you wanted to go before
arbitrators rather than the board of equalization when you first filed your
appeal, your arbitration will be scheduled.
After the decision of the board of equalization or the arbitrators, you have
30 days to decide if you are now satisfied. If you are not, you must file an
appeal to the Greene County Superior Court.
After the decision of the superior court, if you are still not satisfied,
you must appeal the court decision to the Georgia Court of Appeals, the
Georgia Supreme Court or the United States District Court. You will need to
consult with your attorney to advise you on the procedures for filing this
type of appeal.
Any questions? Contact the Greene County Board of Tax Assessors by
visiting the Contact Page.
Appeal Flowchart
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