The county board of tax assessors must send an annual assessment notice which gives the taxpayer information on filing an appeal on real property (such as land and buildings affixed to the land). If the county board of tax assessors disagrees with the taxpayer’s return on personal property (such as airplanes, boats or business equipment and inventory), the board must send an assessment notice which gives the taxpayer information on filing an appeal.

Upon receipt of this Assessment Notice, the property owner desiring to appeal the assessment may do so within 45 days of the date the Assessment Notice was mailed. The taxpayer’s appeal may be based on taxability, value, uniformity, and/or the denial of an exemption. The written appeal is filed initially with the Board of Tax Assessors. The state of Georgia provides a uniform appeal form for use by property owners. In that initial written dispute, the property owner must declare their chosen method of appeal.

The taxpayer must select one of the three options below when filing an appeal:

1. Appeal to the County Board of Equalization

2. Appeal to a Hearing Officer

3. Appeal to an Arbitrator

If the county board of tax assessors has adopted a written policy consenting to electronic service, the taxpayer may email an appeal to the board of assessors.

The Department of Revenue may not over-ride the board of assessors, board of equalization, hearing officer, arbitrator or Superior Court regarding individual appraisals and assessments. The Local Government Services Division of the Georgia Department of Revenue is charged with general supervision of ad valorem tax administration across the state including; annual approval of tax digests; the training and certification of tax officials; and regularly scheduled audits of each of the 159 county boards of assessors.

• To support administration of county government and the public school system;
• To build and repair public buildings and bridges;
• To pay expenses of courts, county jail and law enforcement;
• To build and maintain county roads;
• To provide for fire protection;
• To provide for public health and sanitation.