Georgia Property Tax Appeal: The 45-Day Window Explained

Georgia starts the clock the day your county mails your annual Notice of Assessment. You have 45 days from that date to appeal to the county Board of Tax Assessors, using form PT-311A or, in counties that allow it, a letter that identifies the property (Georgia Department of Revenue). You are appealing the assessed value, not the bill, and the form lets you choose how the case gets heard: a hearing before the county Board of Equalization, non-binding arbitration limited to value, or a hearing officer. Miss the 45 days and the window for that tax year is closed.

The Notice of Assessment and the 45-day clock

Every year, your county Board of Tax Assessors mails a Notice of Assessment stating what it believes your property was worth as of January 1. The Georgia Department of Revenue is specific about what starts the clock: you must "submit your property tax appeal to the County Board of Tax Assessors within 45 days from the date the Assessment Notice was sent." That is the mailing date printed on the notice, not the date you happened to read it.

File with the county Board of Tax Assessors. Do not send an appeal to the Department of Revenue; the state sets the rules, but the county board runs the appeal.

Georgia taxes 40 percent of fair market value

Georgia does not tax your home's full market value. Under O.C.G.A. section 48-5-7, the assessed value used to calculate your bill is 40 percent of fair market value, defined in O.C.G.A. section 48-5-2 as "the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm's length, bona fide sale." That value is set as of January 1 each year.

This matters when you build your case. A comparable sale or a record-card correction changes the fair market value line first, and the assessed value moves with it at 40 percent. If your notice shows a fair market value you believe is too high, that is the number your evidence should target.

Four grounds for an appeal

The Georgia Department of Revenue lists four grounds you can appeal on: value, uniformity, taxability, and denial of an exemption. Value is the most common: you believe the fair market value is higher than the property would actually sell for. Uniformity means your home is assessed higher than comparable homes nearby, even if your number alone might be defensible. Taxability means the property should not be taxed at all, or not the way it is classified. Denial of an exemption means the county turned down an exemption you applied for and you believe you qualify.

PT-311A, or a letter of disagreement

The state's uniform appeal form is PT-311A, available from the Georgia Department of Revenue. Some counties will also accept something simpler. Gwinnett County's assessor page states it accepts "any letter of disagreement that identifies the property (by parcel number or address)," as long as it is received or postmarked within the 45 days. Whichever you use, identify the property clearly, state which of the four grounds you are appealing on, and get it in before the deadline. If your county has not said whether it accepts a letter instead of the form, use PT-311A to be safe.

Three ways to be heard

The PT-311A form asks you to choose how your appeal will be decided. Fulton County's assessor page lays out the three options.

Whichever route you pick, remember you are appealing the assessed value, not the dollar amount of the tax bill. There is no fee to appeal to the county Board of Equalization; O.C.G.A. section 48-5-311 does not set one. For arbitration or a hearing officer, check the form and your county's page for any fee.

The temporary bill you still have to pay

An appeal does not pause your tax bill. Gwinnett County explains how the temporary bill is set while your appeal is open: "The partial, temporary bill is calculated using the lesser of either 100 percent of the prior year value, or 85 percent of the most recent value." Fulton County puts it plainly: "You must pay that temporary bill or risk receiving additional penalties and fees." If your appeal succeeds, the final bill is corrected and any overpayment is settled from there.

If you lose at the Board of Equalization: 30 days to superior court

A Board of Equalization decision is not the end of the road. Fulton County's Boards of Equalization page states that a decision can be appealed to superior court within 30 days of the date the decision was mailed. That is a formal court filing, so weigh the cost and effort against what is at stake before going that route.

After a win: the 299(c) freeze

If your appeal reduces your value, Georgia law gives you something the assessment cannot easily undo. O.C.G.A. section 48-5-299(c) prevents the county from raising that value again for a set number of following tax years. Chatham County's Board of Assessors, writing after House Bills 581 and 92, describes it as a three-year freeze, with conditions attached: "the property value must be reduced as a result of an appeal decision," and "either you or your authorized representative must attend the hearing." The same FAQ warns that filing a new appeal while a freeze is active "may result in the removal" of the freeze, so think carefully before appealing again in a year when your value is already locked in low.

The purchase price no longer sets next year's cap

If you bought your home recently, one old assumption no longer applies. Chatham County's FAQ states plainly: "Under new legislation (HB 581 & HB 92), the sale price is no longer the maximum allowed value for the following tax year." In other words, do not assume the county is capped at what you paid. Confirm your new assessment against comparable sales the same way an existing owner would, rather than assuming the purchase price protects you.

File your homestead exemption in the same window

An appeal changes your value; the homestead exemption changes how much of that value gets taxed, and the two are separate filings. Georgia's standard homestead exemption is $2,000 off county and school taxes for an owner-occupied primary residence under O.C.G.A. section 48-5-44, and age-based exemptions with income limits exist under O.C.G.A. section 48-5-52. You must own and occupy the home on January 1, and file with the county tax commissioner or tax assessor. The historic deadline was April 1, but the Georgia Department of Revenue now says owners "may apply up to the end of their 45-day window to appeal their notice of assessment." Chatham County adds that this must be done in person during that window, so file it while you are already gathering paperwork for the appeal.

Separately, HB 581's statewide floating homestead exemption, under O.C.G.A. section 48-5-44.2, shields a homestead from the amount by which its current assessed value exceeds an adjusted base year value, unless your county, city, or school district opted out of it. If a jurisdiction opted out, the tax bill has to say so. That exemption works alongside an appeal rather than instead of it. Homestead exemption vs. appeal walks through how the two fit together in Georgia and the other states this guide covers.

Do you need help?

Most of what a Georgia appeal needs, the property record, comparable sales, and a completed PT-311A or letter, a homeowner can put together without a lawyer. Atlanta-area owners can start with the Fulton County guide, which covers that county's filing options and hearing routes. The complete appeal guide walks through the record check and comparable sales process, and what happens after you file covers the sequence to a decision. If you would rather hand off the record check, the comparable sales, and the filing, Drop Property Tax offers a free review of your address and charges nothing unless the appeal wins.

Common questions

Does the 45-day clock start when I get the notice or when it's mailed?

It starts when the county sends the notice, per the Georgia Department of Revenue, so a notice that sits in your mailbox for a few days still eats into your 45 days. Check the date printed on the notice itself and count from there, not from the day you opened it.

Can I appeal by letter instead of using PT-311A?

Some counties allow it. Gwinnett County accepts a letter of disagreement that identifies the property by parcel number or address, as long as it arrives or is postmarked within 45 days. Other counties may require the PT-311A form, so check your county's page or use PT-311A if you are unsure.

What happens if the Board of Equalization sides with the county?

You can appeal that decision to superior court within 30 days of the date the decision was mailed, according to Fulton County's Boards of Equalization page. That is a court filing rather than another administrative hearing, so most homeowners weigh the cost before pursuing it.

If my value gets reduced, can the county raise it again next year?

Not right away. O.C.G.A. section 48-5-299(c) blocks the county from raising a reduced value for a following period, described by Chatham County as three years after the recent legislation. Attending the hearing yourself or through a representative is one of the conditions, and filing a new appeal during the freeze can remove it.

Do I still have to pay my property taxes while the appeal is pending?

Yes. Counties issue a temporary bill, calculated as the lesser of 100 percent of last year's value or 85 percent of the current value, according to Gwinnett County. Fulton County warns that not paying it risks penalties and fees on top of what you already owe.