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.

The Appeals Process

Step 1: Properties are valued as of January 1 each year. The law provides that property tax return values are due to be filed with the county tax receiver or the county tax commissioner by April 1 (with the exception of the following counties where the law specifies that property tax returns are to be filed by March 1 (O.C.G.A. 48-5-18): Bibb, Butts, Chatham, Clarke, DeKalb, Gwinnett, Hall and Newton).

This is an important step for three reasons: 1) filing a return value allows you to tell the county what you believe your property is worth, 2) the Return Value makes the Tax Assessor revalue your property, and 3) completing this step automatically ensures that your property will be revalued and that you will have a right to appeal. Our office can prepare and file this Return Value for you. While we are not appraisers, we can help recommend a Return Value.

There are times you do NOT want to file a Return Value, and we can fully explain those to you. The ultimate decision as to the value to return is yours.

Step 2: For properties being revalued by the Tax Assessor, Notices of Property Valuation will be mailed to taxpayers in May or June, and taxpayers then have 45 days to either accept or appeal the valuation.

Step 3: A taxpayer may elect three avenues to appeal: 1) a traditional appeal to the Board of Equalization, 2) non-binding arbitration, and 3) binding arbitration. The procedure differs greatly depending on the type of appeal chosen. We provide guidance and assist in choosing the method of appeal we believe is best suited to your property. For binding arbitration, an appraisal must be obtained within 30 days of appealing. For non-binding and binding arbitration, the appeal is certified to the Superior Court for submission to arbitration.

Step 4: Hearing before the Board of Equalization or Arbitration. The Board of Equalization is a Grand Jury selected board comprised of county citizens who are not employed by the county. They serve as a neutral party who will hear your tax appeal and make a decision based upon information supplied. If binding or non-binding arbitration is elected, your appeal will be decided by 1-3 arbitrators who must be licensed Georgia Real Estate Appraisers. You must supply a valuation and evidence supporting this proposed valuation. This is where we excel.

Step 5: If you are unable to reach an agreeable valuation through the Board of Equalization or non-binding arbitration, an appeal will be made to the Superior Court where a jury of your peers will decide the value. The decision in binding arbitration is final.

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. However, it is important to note that if you feel it should be lowered in subsequent years, you must file a Return Value in order to gain appeal rights. The filing of a return generally eliminates the 2-year freeze.
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.