Frequently Asked Questions about Appeals

1. What is Return of Value ?

   A Return of Value is not an appeal, it is only the taxpayer’s opinion of value. The Return of Value is filed between January 1 and April 1 with the Tax Commissioner.  It is a declaration of value.  If you change your property in any way or simply disagree with the valuation from the prior year you should file a Return of Value.  The Board of Tax Assessors are required to review the assessment and send you an “Assessment Notice". 

   Return of Value forms are available online here.

2. How do I find out if my assessment is equitable and at fair market value?

   County appraisers research and study approximately 3000 Fayette county sales each year. The appraisers visit and evaluate both new and existing properties and collect data on the local market. With the exception of some information such as income and reporting documents the majority of our files are public record and may be viewed in our office. Basically, you would be looking for recent sales of similar properties in order to get an idea of what your property might sell for if put on the market.

3. What is Fair Market Value?

   A Fair Market Value sale is an “Arm’s length, bona fide sale” meaning a transaction which has occurred in good faith without fraud or deceit carried out by unrelated or unaffiliated parties, as by a willing buyer and a willing seller, each acting in his or her own self-interest, including but not limited to a distress sale, short sale, bank sale, or sale at public auction.

4. Who may appeal?

   The owner of the property as of January 1 has the authority to appeal. However, if the property is sold between January 1, 2023 and June 23th, 2023 the new owner will also have authority to appeal. If the owner on January 1 and the new owner both want to appeal they must appeal jointly.

5. Can I appeal if I bought the property after January 1 ?

   Yes, but only one appeal per property will be accepted. If the new owner and the previous owner both want to appeal, they may appeal jointly, but not separately.

6. What are grounds for an appeal?
   • Value - Does the value given by BTA represent what the property would sell for on the open market?
   • Taxability - Is the property taxable or exempt?
   • Uniformity - Has the property been valued with the same method as similar properties?
   • Denial of Exemption - Have you applied for and been denied homestead exemption or conservation use covenant?
   • Breach of Covenant
   • Denial of Covenant

   Each of these are listed on the Appeal Of Assessment form. You must specify the grounds for the appeal. Failure to identify the grounds could delay the resolution of the appeal.

7. How do I appeal my assessment?

   FIND OUT HERE

8. What if I still don't like the value the Board of Equalization?

   Either party may appeal to Superior Court within 30 days of this decision. Appeals to Superior Court must be written, signed and submitted to the Board of Assessors within 30 days of the Board of Equalizations Decision. (Subject to O.C.G.A. § 48-5-299 (c))

9. What if I still don’t like the value of Arbitration?

   Either party may appeal to Superior Court within 30 days of this decision. Appeals to Superior Court must be written, signed and submitted to the Board of Assessors within 30 days of the Arbitrators Decision.

10. What if I still don't like the value the Hearing Officer determines?

    Either party may appeal to Superior Court within 30 days of this decision. Appeals to Superior Court must be written, signed and submitted to the Board of Assessors within 30 days of the hearing officers Decision.

11. What if I appeal and the Board of Tax Assessors change their new assessment?

    If you appeal and the BTA changes your value you will receive a letter giving their new opinion of value.  You have 30 days to file an appeal to the Board of Equalization if you are still not satisfied with the outcome.

12. What if I appeal and the Board of Tax Assessors doesn't change their new assessment ?

    If you appeal and the BTA does not change their new assessment, they will automatically forward your appeal to the Board of Equalization.  They will also send you a letter informing you of the status of your appeal.

13. What happens if the tax bill becomes due before my appeal is finalized?

    If the county’s tax bills are issued before the appeal is finalized, the bill will reflect the higher of the taxpayer’s return valuation or 85% of the current year’s valuation as set by the BTA. This amount shall be the basis for a temporary tax bill to be issued. Such tax bill shall be accompanied by a notice to the taxpayer that the bill is temporary pending the outcome of the appeal process. Such notice shall also indicate that upon resolution of the appeal, there may be additional taxes due or a refund issued.

14. What is a one year sales price value freeze?

    The transaction amount (sales price) of the most recent arm’s length, bona fide sale in any year shall be the maximum allowable fair market value for the next taxable year. After one year the sales price freeze shall be removed and current fair market value will be determined at that time.
    Other changes can be viewed by visiting the GA Legislative website @ http://www.legis.ga.gov/en-US/default.aspx
    This is a summary of the appeals process only. It is for information only and is not intended to be a statement of law. Taxpayers should review the applicable law, including OCGA 48-5-311, for statutory terms, conditions and requirements related to the appeals process.

15. How do I view Public Information from the Assessors' Office?

    Make a written request (click here for form) and we will send you your property record information and a list of 2022 sales in your area.

    Come into our office and you can view our records. All copies are .10 per page except for your own property record, which will be provided to you at no charge.

    Online 2022 Sales (.pdf)

    Other important links

    Deed Records
    Tax Bills
    Property Information
    State Tax Information