Appeal Information

Steps To Appeal

When the Board of Tax Assessors changes the value of property from the value in place for the preceding year or from the value that was returned by the taxpayer for the current year, a notice of change must be sent to the property owner. Upon receipt of this notice, the property owner desiring to appeal the change in value must do so within 45 days of the date of the notice. The appeal is filed with the Board of Tax Assessors, which reviews the appeal filed and informs the taxpayer of its decision. If the Board of Tax Assessors makes no changes, the appeal is automatically forwarded to the County Board of Equalization. A hearing is scheduled, conducted and the Board of Equalization renders its decision. If the taxpayer is still dissatisfied with the decision, an appeal to Superior Court may be made.

In lieu of an administrative appeal with the Board of Equalization, an appeal to an Arbirator, Hearing Officer, or Superior Court is also available to the taxpayer. The Board of Tax Assessors can provide details regarding this procedure.

The assessment appeal may be made on the basis of taxability of the property, the value placed upon the property, or the uniformity of that value when compared to other similar properties in the county. The appeal must be filed within the applicable time period and cannot be filed after that time. Additionally, the appeal should not be based on any complaint regarding the amount of taxes levied on the property.

For the complete process, see OCGA 48-5-311

Appeal Response Time

OCGA 48-5-311 states that the local Board of Assessors has 180 days to make an initial response to all appeals. However, if the volume of all appeals exceeds 3%, the law allows an additional 180 days to give the county more time to process the higher volume of appeals. The law also require that each citizen is informed of the additional 180 days extension given to the local Board of Tax Assessors. Those citizens with pending appeals will be receiving a letter informing them of this extension.

180 Extension Granted

Dawson County Board of Tax Assessors has been granted an additional 180 days to process appeals.