Property Tax Appeals

Know Your Rights Concerning Your Property Taxes

When property values fall, so can property tax bills, but sometimes not unless you exercise your legal rights to prove your property's assessed value warrants a reduction in value.

Your home may be worth less than the local Tax Assessor believes and that could mean a smaller property tax bill. In the state of Georgia, property taxes are done on a "mass appraisal" approach, which often means your property is unfairly compared to others which are dissimilar. Issues such as home age, building materials, unfinished rooms which may "appear" finished from the outside, etc. are factors which can falsely raise your property value. For condominium complexes, the Tax Assessor often rates all units the same, not taking into effect square footage, views, or interior modifications.

With over 10 years successfully appealing property tax valuations in Southeast Georgia, the Property Tax Appeals division at Gilbert Harrell has established a leading position in this field. We have earned the trust and confidence of numerous timber companies, developers, large property owners, homeowners & condominium associations, as well as individual owners by successfully assisting them in obtaining reductions of property values.

Today's increased incidences of foreclosures, slow sales and tightening of the credit market make the current valuation of many properties unreliable and in many instances excessive.

Our Tax Appeal Services:

• Evaluate your property value.
• File your Return Value with the Tax Commissioner's office in a timely manner.
• Evaluate your tax assessment.
• Advise you whether to appeal.
• File your tax appeal on a timely basis.
• Research recent sales of properties similar to yours.
• Research tax values of other parcels in your neighborhood.
• Communicate with the Board of Assessors' office to find out how they arrived at your tax value.
• Make open records requests to the County Board of Assessors.
• Look for assessment errors from prior tax years.
• Develop arguments for lowering your taxes.
• Argue before the Board of Equalization or arbitration panel.
• Keep you informed during the entire process.
• Handle appeals to Superior Court and beyond when necessary.

Changes in Tax Appeals beginning in 2011

1. Pursuant to the change in Georgia law (Senate Bill 346) – all properties will be issued an Annual Notice of Current Assessment for 2011 by the Tax Assessor’s office. The Notice will look different from previous years. It not only will include your Assessed Value, but also, an estimate of your property taxes for your property and a detailed explanation of the appeal process if you do not agree with the value. Notices of assessment will be sent between March and May, depending on the county. You will have 45 days from the date of the assessment notice to file an appeal if you do not agree with the value. The filing of a Real Property Tax Return is not required in order to receive a Notice. By filing a return, you may negate the need for an appeal if the Tax Assessor accepts your value. Returns must either be received by the Tax Assessor or postmarked no later than April 1, 2011.
2. Due to a recent change, any property sold in 2010 in an arm’s length bonafide sale sets the upper limit value for that property for 2011. Additionally, even if you did not purchase your property in 2010, the Tax Assessor must take into account distress sales and bank sales of comparable properties in determining the fair market value of your property. Tax Assessor’s routinely exclude these sales resulting in artificially inflated values.
3. In prior years, tax appeals could be handled through a traditional appeal to the Board of Equalization ("BOE") or an appeal through non-binding or binding arbitration. For 2011, the appeal options for BOE and binding arbitration remain; however, the option for non-binding arbitration is no longer available. If your property value is equal to or greater than $1,000,000 and you do not receive the Homestead exemption, you may elect a new appeal option which is an appeal to a Hearing Officer. A Hearing Officer is a state certified general real property or state certified residential property appraiser who is approved by the Georgia Real Estate Commissioner and the Georgia Real Estate Appraiser Board.

Homestead Exemption:

If you applied for homestead exemption during the real estate boom or are considering changing your residence, 2011 may be a great year to apply or reapply for homestead. For those who applied for homestead exemption many years ago, you can reapply to lock in a new lower rate if your fair market value falls below your current value. This does NOT happen automatically. You must reapply for homestead exemption under the new value in order for the change to take effect.You must apply or reapply for homestead exemption before April 1st. You also apply at the Tax Commissioner’s office in person.

Frequently Asked Questions:

1. If a taxpayer successfully argues their case before the Board of Equalization or Arbitrator(s), how long does that new property value last? A value established through an appeal lasts the year of the appeal and two additional years in most circumstances. The property value established through an appeal cannot be increased for the sole purpose of changing the value set by an appeal. The value of your property can be lowered in the two years following.
2. Can I go through this appeal process on my own? Yes, and while we certainly encourage those who feel comfortable with the process to do so, there are many instances where having legal representation is in your best interest. Without proper documentation and the tools necessary to prove your case, it is difficult to win your tax appeal. Many of our clients do file their own Return Values.
3. What kind of savings can I potentially see? That depends on many factors, including your neighborhood, current valuation, current market conditions, property/house conditions, etc.
4. I am out of town. If Gilbert Harrell represents me, do I have to be present at my hearings? No. We will communicate with you throughout your appeal via telephone, email, mail, and fax.