Georgia homeowners have seen sharp assessment increases in recent years, and if your latest notice is higher than expected, you are not stuck with it. You have the legal right to appeal your property's assessed value, and a successful appeal can lock in savings for three years through Georgia's 299c freeze.
But Georgia is also one of the few states where a failed appeal can actually increase your assessed value. That makes preparation essential. In this guide, you will learn how the Georgia property tax appeal process works, what evidence you need, and how to protect yourself from an unwanted increase.
One important definition before diving in: In Georgia, your assessed value equals 40% of your property's appraised fair market value (FMV). So if the county appraises your home at $400,000, your assessed value is $160,000.
Your Georgia property taxes are calculated on that assessed value, not the full market value.
Key Takeaways
You have 45 days from the date printed on your assessment notice to file a Georgia property tax appeal.
Strong comparable sales data is the single most important piece of evidence. Our customers win their appeals 88% of the time.
A successful appeal triggers the 299c freeze, locking your assessed value for three years and compounding your savings.
Georgia is one of the few states where a failed appeal can raise your assessed value, so review market data carefully before filing.
At Ownwell, we handle the entire appeal process on a contingency basis. You pay nothing unless your taxes are reduced.
How To Appeal a Property Tax Assessment in Georgia
So what happens when you disagree with the assessed value and want to lower your property taxes?
Georgia law requires that taxes be based on the fair market value of your home or property. If you think your taxes are too high or that your house is valued more than it is worth, you can appeal to lower the amount.
Here is how the process works at a high level:
Receive your assessment notice: Notices arrive between May and July each year.
File your appeal: Submit Form PT-311A or a written letter within 45 days of the notice date.
Present your evidence: Attend a hearing before the Board of Equalization (BOE), a hearing officer, or an arbitrator.
Receive a decision: The BOE typically issues a ruling within 30 days of your hearing.
Lock in your savings: If you win and receive a reduction, the 299c freeze locks your assessed value for three years.
The sections below walk through each step in detail so you can build the strongest possible case.
How Much Are You Over Paying?
Preparing Your Case: How To Appeal Property Tax Assessment in Georgia
The process varies by county, but the first step to winning is to prepare a thorough and convincing case. This means you have all the necessary documentation to prove that your property's value is higher than it should be.
It's important to remember that while you can appeal the assessed value of your home, you cannot appeal your property's tax rate.
Your goal is to reduce the property's value so your total tax liability is lower. The rate remains the same.
Understand Key Deadlines for Property Tax Appeals
Once you've received your assessment, you have 45 days to appeal property taxes. Your application for a Georgia property tax appeal must be postmarked by the United States Postal Service no later than 45 days after the date printed on your assessment notice.
Assessment notices typically arrive between May and July, depending on your county. The 45-day clock starts from the date printed on the notice itself, not the date you receive it in the mail.
For instance, if your notice is dated May 1, your deadline is June 15, regardless of when it lands in your mailbox.
Evaluate Your Property Assessment Accurately
The next step in appealing property taxes in Georgia is to prove to the county that your assessment is more accurate than theirs. You can get an independent appraisal or an appraiser's report. This is one of the only times you hope your home's value comes in low.
Moreover, if there's been property damage, you should compile construction costs or repair estimates for the damages.
One of the most effective strategies is pulling comparable sales from your county's records. Look for three to five properties similar to yours in size, age, condition, and location that sold in the last 12 months.
After processing over a million appeals, we've found that well-chosen comparable sales are the single strongest form of evidence in a property tax appeal.
Research Your Locality's Assessment Processes
Each county has a Board of Tax Assessors (BOA). The BOA is in charge of assessing your property. The State Revenue Commissioner's job is to ensure that properties are assessed equally across counties. To make a proper appeal case, you must research how your locality assesses property.
For example, Fulton County takes the appraised value of the home, the exemption status from the BOA, and the millage rates (the tax rate expressed as dollars per $1,000 of assessed property value) to calculate your final property tax.
To estimate your own bill, multiply your home's appraised fair market value by 0.40 to get the assessed value. Then multiply the assessed value by your county's total millage rate (expressed as a decimal). Your county tax commissioner's website will list current millage rates.
Example: Estimating Your Property Tax Bill
Step | Calculation | Result |
|---|---|---|
Appraised fair market value | — | $350,000 |
Assessed value (40% of FMV) | $350,000 x 0.40 | $140,000 |
County millage rate | — | 30 mills (0.030) |
Estimated annual property tax | $140,000 x 0.030 | $4,200 |
Grounds for Appeal in Georgia
Georgia law recognizes five legal grounds for a property tax appeal:
Value: The county's appraised fair market value exceeds what your property would sell for on the open market. This is the most common basis for appeal.
Uniformity: Your property is assessed at a higher ratio than similar properties in your area. If comparable homes are assessed at $150,000 but yours is assessed at $200,000, you may have a uniformity claim.
Taxability: Your property should be exempt from taxation entirely, such as properties owned by qualifying nonprofits or government entities.
Exemption denial: You applied for a homestead or other exemption and were denied in error.
Breach of covenant: The county failed to follow its own assessment procedures or legal requirements.
Value and uniformity are by far the most common grounds for residential homeowners. If you believe your home is overvalued relative to recent sales or assessed higher than similar properties, you likely have a strong case.
Gather Necessary Factual Evidence for Your Appeal
The factual evidence you can use in your appeal includes:
An official appraisal from a Georgia-certified real property appraiser
A list of comparable properties sold in your area
Errors on the property's documentation (incorrect square footage, room counts, or lot size)
Construction costs or repair estimates for unresolved property damage
Assess the Possibility of Your Property Value Increasing
While most appeals are designed to reduce tax liability, in Georgia, there's a chance your home's value could be higher than its original assessed value.
If this is the case, your tax bill could actually increase rather than decrease. Georgia is one of the few states where this can happen, which makes thorough preparation essential.
We review relevant market data before filing and may decline to pursue an appeal if we see a risk of an increase. This protects you from the downside scenario that catches many DIY filers off guard.
Your Neighbors Might Be Paying Less...
Understand the Appeal Documentation Required
The first required document is a letter stating that you plan to appeal. You can use the Department of Revenue Appeal form (PT-311A) or write a simple letter describing your intent.
If you plan to use a property tax company like Ownwell, you'll also need to file a Letter of Authorization (LOA) granting us the authority to represent you (the property owner) in property tax-related matters.
Homeowners must file Forms RD-1061 and RD-1062, while businesses must submit a completed Form RD-1063.
Lastly, if you use an appraisal to demonstrate your home's value, the appraiser must be classified as a real property appraiser by the Georgia Real Estate Commission. The appraisal can't be older than nine months from the time you appeal.
Preparing for Hearings or Meetings
No matter which option you choose to file an appeal, there will be hearings or meetings you should prepare for. Again, these can be with the County Board of Equalization, a hearing officer, an arbitrator, or the Superior Court.
Preparing for these meetings means understanding local tax laws and keeping thorough records of all communications.
Learn Local Tax Laws and Regulations
Georgia's Amendment 1 introduced a statewide local-option, or "floating," homestead exemption to provide property tax relief to homeowners.
Georgia also passed the Homeownership Opportunity and Market Equalization Act (HOME Act), signed into law as Senate Bill 33 (SB 33). The HOME Act provides additional property tax relief options for Georgia homeowners, particularly those facing rapid assessment increases.
The state of Georgia has its own tax rules and policies, but the ones relevant to your appeal change from county to county.
If you don't fully understand how assessments work or how to build a strong appeal, consider using Ownwell.
Maintain Records of All Communications With Tax Authorities
During your appeal process, you may communicate with many local tax authorities. Document all meetings and maintain thorough records of your communication.
If they're done through email, we recommend organizing them by date. If you choose to appeal by letter, ensure you keep all receipts for all correspondence.
Finalize Your Appeal Submission
Once you're ready to appeal, follow these steps to ensure your appeal is comprehensive and thorough:
Double-check the appeal form: Ensure everything is filled out correctly on Form PT-311A or your written letter.
State your grounds clearly: Whether that's an incorrect assessment notice, errors in property characteristics, or an overvaluation of the property.
Gather your supporting information: Include an appraisal, comparable sales, and documentation of any errors or needed repairs.
Confirm the deadline: Make sure you are within the 45-day appeal window from the date on your notice.
At this point, you're ready to submit. Georgia counties accept appeals through several methods:
Online: Some counties, including Fulton and DeKalb, offer online filing through their tax assessor websites.
By mail: Send your appeal via certified mail to ensure you have proof of the postmark date.
In person: Deliver your appeal directly to the county Board of Tax Assessors office.
Monitor the Status of Your Appeal
If you filed your appeal online, look for an email confirmation that it was received. If you mailed it, keep the certified mail receipt, or request a stamped receipt if you submit it in person.
If you requested a hearing, check your county's website to see when it will occur. A decision is usually issued within 30 days of that hearing. Your county can give you a specific processing time if you didn't request a hearing.
Many counties offer an online portal through which you can monitor your tax appeal. You can also email or call your local tax experts to discuss the time frame or any problems with your appeal.
Remember the following entities when considering how to appeal property taxes in Georgia:
Board of Tax Assessors (BOA): Processes and decides on informal appeals.
Board of Equalization (BOE): Handles formal appeals and makes the final decision unless you go before the Superior Court.
Tax Commissioner's Office: Handles refunds, payments, and final bills.
If you win your appeal and your assessed value is reduced or not increased, your property value freezes for three years.
The Three-Year Freeze and Value Cap in Georgia
Many Georgians are unaware of or misunderstand the "three-year freeze" rule, also called the 299c freeze.
If you appeal your property value to the Board of Equalization (BOE) and win a reduction, or your assessed value remains the same, your assessed value is locked in for three years. Your assessed value cannot go above this set value during that period.
This is one of the most powerful tools available to Georgia homeowners. In a rising market, the freeze shields you from annual increases, and the savings compound each year you hold the lower value.
Here is how the math works. Say your home's fair market value is appraised at $400,000 and you successfully appeal it down to $350,000:
Assessed value before appeal: $400,000 x 0.40 = $160,000
Assessed value after appeal: $350,000 x 0.40 = $140,000
Reduction in assessed value: $20,000
Estimated annual savings (at a 30-mill rate): $20,000 x 0.030 = $600 per year
Three-year freeze total savings: $600 x 3 = $1,800
That $1,800 assumes the county would have kept your value flat. In a market where values are rising 5-10% annually, the real savings can be significantly higher because the freeze prevents the county from raising your assessed value during those three years.
This is why it is so important to make the strongest possible case when appealing your property taxes. The better the reduction you achieve, the more the freeze amplifies your savings.
That's why many homeowners work with us to maximize the initial reduction. Skip the research — let us build your case.
Georgia Property Tax Bill Schedule
Property tax bills are issued annually and typically sent in August. Depending on your county, payment is due from October through December. You can find tentative due dates in our Georgia property taxes guide.
Here's the confusing part. When property owners who've filed an appeal receive their tax bill, they may receive a temporary assessment based on the previous year's assessed value or 85% of the new proposed assessed value for the current year. This is labeled as a "Temporary Assessment."
Property owners have the option to pay either:
100% of the tax bill, based on the proposed assessed value for the year.
The temporary assessment may be 85% of the proposed market value or the previous year's value, whichever is less.
Once your appeal has concluded, your county will do one of three things:
Issue a remaining balance: Calculate any differences between the final assessed value and the amount due, and issue a new bill for the remaining amount due, if any.
Issue a refund: If you paid your tax bill in full and later won your appeal, the county will refund the overpayment.
Issue a second bill: If the final assessed value is higher than the amount already paid (due to a completely failed appeal), you will receive a bill for the remaining balance.
The first scenario is most likely because most appeals do not reduce property value by more than 15%.
How Ownwell Can Help
The Georgia property tax appeal process involves strict deadlines, detailed evidence requirements, and the real risk of an increased assessment if your case is not well prepared.
We manage the entire appeal process from start to finish. Our local tax experts and proprietary technology:
Analyze your property's value using real-time comparable sales data
Build your evidence package
Handle all paperwork, including Form PT-311A and your Letter of Authorization
Represent you at hearings
Our customers in Georgia achieve an 88% success rate on their appeals, with average annual savings of $774.
Across all states, we have processed over one million appeals and maintain a 4.7 rating based on more than 3,000 Google reviews.
In Georgia, we charge a 35% contingency fee. You pay nothing up front and nothing at all unless your taxes are reduced.
We also review relevant market data before filing and may decline to pursue an appeal if we see a risk that your assessed value will increase. This protects you from the downside that many homeowners face when filing on their own.
If your appeal is successful, the 299c freeze locks in your lower assessed value for three years, compounding your savings without additional effort.
Frequently Asked Questions
Is It Worth Appealing Property Taxes in Georgia?
For most homeowners, yes. Our customers win their Georgia property tax appeals 88% of the time, saving an average of $774 per year. A successful appeal also triggers the 299c freeze, locking your assessed value for three years. With a contingency-based service like ours, you pay nothing unless your taxes go down.
What Evidence Do I Need for a Georgia Property Tax Appeal?
The strongest evidence includes:
Three to five comparable sales of similar properties in your area from the last 12 months
An independent appraisal
Documentation of any errors in your property's characteristics (such as incorrect square footage or lot size)
Repair estimates for property damage
Can My Property Taxes Go Up if I Appeal in Georgia?
Yes. Georgia is one of the few states where a failed or poorly prepared appeal can result in an increased assessed value. This is why thorough preparation is critical. We review market data before filing and may decline to pursue an appeal if the data suggests risk of an increase.
What Is the 299c Three-Year Freeze in Georgia?
The 299c freeze is a Georgia law that locks your assessed value for three years after a successful appeal to the Board of Equalization. During that period, the county cannot raise your assessed value above the frozen amount. This means your savings compound over three years, making a strong initial appeal especially valuable.
How Long Does the Georgia Property Tax Appeal Process Take?
The timeline varies by county, but you should expect the process to take two to six months from filing to final decision. After filing, you will be scheduled for a hearing before the Board of Equalization. Decisions are typically issued within 30 days of the hearing. If you disagree with the outcome, you can escalate to an arbitrator or the Superior Court, which extends the timeline.
