Property Tax Appeal Letter: What to Write (With Template)

California and Florida do not accept a letter in place of the state's own form. To preserve your appeal you must file BOE-305-AH in California or one of the DR-486 petition forms in Florida, with the correct office, by the deadline. Georgia is the exception: its uniform form is PT-311A, but Gwinnett County's own guidance confirms the county also accepts "any letter of disagreement that identifies the property, by parcel number or address," filed within the 45-day window. Whatever you file, what you write on it sets your case, and in California it can become your assessed value outright if the board runs out of time to decide. Below are fill-in templates for a Georgia letter and for an evidence cover letter, plus the three mistakes that get an appeal thrown out before anyone reads the evidence.

What each state actually requires

California and Florida both treat the state form as the appeal itself, not paperwork attached to it. In California you file form BOE-305-AH, Application for Changed Assessment, with the clerk of the county board (the Assessment Appeals Board). In Florida you file a petition, one of the DR-486 forms, with the clerk of the court for the Value Adjustment Board, within 25 days of your TRIM notice mailing under Fla. Stat. section 194.011(3)(d). A letter describing your objection, however detailed, does not start either process.

Georgia works differently. The Department of Revenue's uniform form is PT-311A, filed with the county Board of Tax Assessors within 45 days of the date on your Notice of Assessment. See the Georgia appeal guide for the full 45-day rule and the three hearing routes. Gwinnett County's assessor page states plainly that the county accepts "any letter of disagreement that identifies the property (by parcel number or address)" if it is received or postmarked within the window. Other Georgia counties may prefer the PT-311A form; check your own county board of tax assessors' page before deciding to send a letter instead of the form.

What the form asks for

Every version, form or letter, is built around the same handful of facts.

• Who owns the property. Your name and mailing address, matching the county's own record.
• Which property. The parcel number and the property address. Gwinnett County's letter requirement is built entirely around this: without a parcel number or address, the county cannot match your letter to a record.
• The county's value. The assessed value on your notice, so the reviewer knows what you are disputing.
• Your opinion of value. The number you believe is correct, and the basis for it (comparable sales, a record error, or both). How to find comparable sales covers building that evidence.
• Authorization, if someone else is filing for you. California's application has an agent authorization section; Florida law requires the petition to be signed by the taxpayer or accompanied by written authorization unless the filer is one of the categories listed in Fla. Stat. section 194.034(1)(a) who certifies authorization under penalty of perjury.

Why your opinion of value matters in California

The number you write in the "opinion of value" field on BOE-305-AH is not a formality. Under Rev. & Tax. Code section 1604(c), if the county board fails to hear your case and reach a final decision within two years of your timely filing, "the applicant's opinion of value as reflected on the application for reduction in assessment shall be the value upon which taxes are to be levied," unless you agreed in writing to extend the deadline.

That cuts both ways. Write a number you cannot support and you may be stuck defending it, or handed it outright if the two years run out. Write a number that is too conservative and you leave savings on the table even in a best-case outcome. Base the figure on the comparable sales or record correction you can actually document, not a round number picked to look reasonable.

A Georgia letter of disagreement template

If your county accepts a letter, as Gwinnett County's page confirms it does, this covers the facts a reviewer needs. Adjust it to your county board's own format if one is posted, and confirm your county follows this practice before relying on a letter instead of PT-311A.

[Your name]
[Your mailing address]
[City, State ZIP]

[Date]

[County] Board of Tax Assessors
[County board mailing address]

Re: Appeal of Notice of Assessment, Parcel ID [parcel number], [property address]

To the Board of Tax Assessors,

I am appealing the assessed value on the Notice of Assessment for the
property above, dated [date on notice]. The notice lists an assessed
value of $[county's assessed value]. Based on [comparable sales / a
record error in the county's file], I believe the fair market value
is $[your opinion of value].

[One or two sentences on your basis. Example: "Three homes within a
quarter mile sold for less than the assessed value between [month]
and [month] of this year." Or: "The county's record lists [the
error], which overstates the home's condition and square footage."]

I am requesting [a hearing before the Board of Equalization / value
arbitration / a hearing officer].

Please reach me at [phone number] or [email address] with questions.

Sincerely,
[Signature]
[Printed name]

An evidence cover letter for any state

This works with any state's form. It does not replace BOE-305-AH, PT-311A, or a DR-486 petition; it introduces the form and the evidence attached to it.

[Your name]
[Your mailing address]
[City, State ZIP]

[Date]

[Office: Clerk of the [County] Assessment Appeals Board / [County]
Board of Tax Assessors / Clerk of the Circuit Court, Value
Adjustment Board]

Re: [Form name], Parcel ID [parcel number], [property address]

Enclosed is my completed [form name] appealing the [year] assessed
value of the property above. The county's assessed value is
$[county's assessed value]. My opinion of value is $[your opinion of
value], based on the evidence enclosed.

Enclosed:
- Completed [form name]
- Comparable sales grid ([number] pages)
- Photos of current condition, if applicable
- Record card with errors marked, if applicable
- Signed agent authorization, if you are represented

Please direct questions to [phone number] or [email address].

Sincerely,
[Signature]
[Printed name]

Three mistakes that get an appeal dismissed

Filing late

There is no late filing for a regular appeal in any of the three states. California's window, Georgia's 45 days, and Florida's 25 days all run without exception for a missed deadline. If you are close to the line, file the form with what you have rather than waiting to perfect your evidence; you can usually supplement evidence later.

Filing with the wrong office

Georgia's Department of Revenue is explicit: file with the county Board of Tax Assessors, not with the Department of Revenue itself. California's application goes to the clerk of the county board, not the assessor's office directly, though an informal conversation with the assessor beforehand is worthwhile. Florida's petition goes to the clerk of the court for the Value Adjustment Board, separate from the property appraiser's office you would contact for an informal conference.

Missing a signature or authorization

Florida law is specific here: the petition must be signed by the taxpayer or accompanied by written authorization, unless filed by someone in a category the statute lists who certifies their authorization under penalty of perjury (Fla. Stat. section 194.011(3)). California's application has its own agent authorization section for the same reason. An unsigned form, or one filed by a representative with no authorization attached, can be rejected on that basis alone, regardless of how strong your evidence is.

Tone: facts, not frustration

A notice that raises your assessed value is frustrating, and it is tempting to say so. Resist it. Every reviewer reading these forms, county staff, a hearing officer, a board member, reads dozens or hundreds of them in a season. The ones that move fastest state the facts: the assessed value, your opinion of value, and the specific evidence for the difference. Save the narrative for a sentence or two of context, not a paragraph of grievance. For the full appeal process from notice to hearing, see the complete guide.

Common questions

Can I use the Georgia letter template in California or Florida?

No. California and Florida both require their own state form; a letter, however complete, does not start the appeal in either state. Use the evidence cover letter template alongside the required form instead.

What if I am not sure my Georgia county accepts a letter?

Check your county Board of Tax Assessors' page, or call the office directly. Gwinnett County's practice is confirmed in its own published guidance; other counties may want the PT-311A form specifically, and using the wrong format risks the "wrong office or wrong document" problem even if you filed on time.

Who can sign the appeal for me?

An authorized agent can file and sign in every state, but each requires proof of that authorization: a signed agent section on California's application, or written authorization (or a statutory certification) attached to a Florida petition.

What happens if my opinion of value in California turns out to be wrong?

Nothing happens immediately; the board still reviews your evidence and can set a different value at a hearing or settlement. The number only becomes binding under section 1604(c) if the board fails to decide your case within two years of filing.

If you would rather have the form, the comps, and the letter handled for you, a free review from Drop Property Tax covers all three.