Can I appeal to a Hearing Officer for my property?

Appeals to a Hearing Officer are limited to non-homestead exemption properties, the value of which is in excess of $1 million. There is no cost to you for filing to a Hearing Officer unless you hire an agent to represent you.

The taxpayer must state the grounds for appeal which are limited to value or uniformity. Hearing Officers must be either state-certified general real property appraisers or state-certified residential real property appraisers, and be approved by the GA Real Estate Commission and the GA Real Estate Appraisers Board. Hearing Officers must attend required training at his/her expense.

The Board of Tax Assessors (BTA) has up to 90 days to review the appeal and notify the taxpayer of its decision. The taxpayer has 30 days to notify the BTA if he/she is not satisfied with its decision. Upon receipt of such notification, the BTA 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 the Board of Equalization.

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..