Property owner is mailed an assessment notice. Property owner must file a written appeal within 45 days of the notice date. Appeal letter must state owner’s election to appeal to Board of Equalization, Hearing Officer or Binding Arbitration. Appeals must be mailed or hand delivered. The BOTA will review the property in question and either send out a ‘no-change’ notice or a change in the value. If neither is agreeable to the taxpayer, the appeal will be forwarded to their chosen destination. BOTA acknowledges receipt of appeal and reviews property value and owner concerns presented in appeal. They render a decision and notify the property owner. By mutual written agreement, certain appeals may be sent directly to Superior Court. Taxpayers and BOTA may mutually agree to a value and terminate an appeal at any point. Board of Equalization (BOE) No cost unless taxpayer hires agent Taxpayer may appeal based on taxability, uniformity, value and denial of exemptions. If the BOTA changes the value and the taxpayer is dissatisfied they may appeal to the BOE within 30 days of notification. If there is no change, the appeal is automatically forwarded to the BOE. Property owner is notified in writing of the date of the hearing. Property owner and/or authorized agent may appear to present case (letter of authorization must be provided by the taxpayer before hearing) BOE must render a decision at the conclusion of the hearing and must notify the property owner and BOTA in writing. Either party may appeal to Superior Court within 30 days of the BOE decision. Note: Property owners should make an effort to contact the BOE Administration office if they need to cancel their hearing with the BOE. Hearing Officer No cost unless taxpayer hires agent Limited to Non-homestead real property in excess of $1 million. Taxpayer must submit grounds for appeal which are limited to value or uniformity. Hearing officers must be either a state certified general real property appraiser or state certified residential real property appraiser and be approved by the GA Real Estate Commission and the GA Real Estate Appraisers Board. Hearing officers shall be paid a minimum of $25/hour by the county governing authority. Hearing officer must attend required training at his/her cost. BOTA has 90 days to review the appeal and notify the taxpayer of it’s decision. The taxpayer has 30 days to notify the BOTA if he/she is not satisfied with said decision. BOTA has 30 days to send the appeal to the Clerk of Superior Court for scheduling a hearing. If the Clerk cannot find a Hearing Officer, the appeal shall be moved to BOE. At the conclusion of the hearing, the Hearing Officer shall notify both parties of the decision verbally and shall send the decision in writing. Either party may appeal to Superior Court within 30 days of this decision. Board of Equalization (BOE) No cost unless taxpayer hires agent Within 45 days of filing the notice of appeal to binding arbitration, the property owner must provide BOTA with a certified appraisal prepared by a qualified appraiser, which the BOTA must send to them within 10 days of receiving the owner’s appeal. Failure to provide the appraisal and filing fee will result in the termination of the appeal, unless the taxpayer elects in writing to have the appeal moved to the BOE. Within 45 days of receiving the appraisal, the BOTA must accept or reject the value. If the value is accepted, that becomes the final value. If the value is rejected, it must be certified to the Superior Court Clerk within 45 days. Within 15 days of filing the appeal with the Clerk, the Chief Judge must issue an order authorizing the arbitration and within 30 days of his/her appointment, the arbitrator shall schedule the time and location of the hearing. At the conclusion of the hearing, the arbitrator renders a decision regarding the value of the property by choosing either the BOTA value or the value presented by the taxpayer. The decision of the arbitrator is final and cannot be appealed to the Superior Court. The ‘loser’ must pay the cost of arbitration. Provisions of binding arbitration may be waived at any time with the written consent of both parties. In accordance with O.C.G.A. 15-19-51, the Clerk’s Office is strictly prohibited from providing any legal advice. To ensure that all procedures are followed and the rights of all parties are protected, it is advised to seek legal counsel from a licensed attorney. Office Information Office Hours: Monday - Friday 8:30 AM - 5:00 PM EST Phone: (706) 225-4350 Fax: (706) 653-4287 For more information please click here.