Appeal Process

 Annual Assessment Notices are mailed in late May or early June each year. You will have 45 days from the date on the notice to file an appeal should you disagree with the value. The simplest way to file is to use our online appeal which is operational during the 45 day appeal period.  

• Please note that filing online is for your convenience and there is no guarantee that the website will be functional at all times due to high traffic during the 45-day appeal period.  Failure of the online appeal will not extend the appeal filing period; an appeal must be timely hand-delivered or postmarked by the U.S. Postal Service.

TO FILE ONLINE:  

1. Select Property Search from the menu on the left side of the screen.
2. Enter your Parcel ID Number, owner name or street address. Click on your property in the search results.
3. Select Profile or Current Values from the menu on the left. 
4. Click on “Click Here To File An Appeal Online”.  Follow the instructions to create a SmartFile account and then log in.
5. Click on “Appeal of Property Value (Real Property)” and follow the instructions for filing your appeal.  You will need the Access Code found on the front of your Assessment Notice in the bottom right-hand corner. (NOTE: If you do not have an Access Code, you will not be able to file your appeal online and should instead write and mail your letter of appeal as described below.)  Please make sure you receive a Confirmation Number at the end of the process to confirm your appeal has been received. Print and retain your confirmation page for your records as this will be your proof of having filed an appeal.

TO FILE BY MAIL: No form is required, but one is provided for your convenience. CLICK HERE for the Appeal Form. You may also simply write a letter stating that you wish to file an appeal, and if possible, explain why you disagree with the value. Please include the following information in your letter of appeal:

• Parcel ID number on the Annual Assessment Notice
• Property address
• Your daytime phone number
• Your avenue of appeal: Board of Equalization, Hearing Officer, or Nonbinding Arbitration (description of each is provided below)
• Any documentation to support your objection to our value

Your appeal form or letter must be hand-delivered or POSTMARKED BY THE U.S. POSTAL SERVICE by the appeal deadline date shown on the Notice to ensure acceptance as a timely appeal. Late appeals will not be processed. We do not accept email or faxed appeals.

How can I check the status of my appeal?

Click Property Search from the menu on the left side of this screen.  On the search page, agree to the disclaimer, then search for your property by entering the Parcel ID Number, Owner Name, or Street Address.  Click on your parcel in the search results.  The Appeal by Year page provides up to date information regarding the status of your appeal.  Information can also be found on the Appeals History page.  Please note that it can take many months for us to process all appeals. We appreciate your patience as we give each appeal the attention it deserves.

TEMPORARY BILLING VALUE:

IMPORTANT NOTICE REGARDING TEMPORARY BILLING VALUE FOR PARCELS UNDER APPEAL - PLEASE READ CAREFULLY AS THE LAW CHANGED EFFECTIVE 2014.

If your appeal has not been resolved by the time tax bills are mailed, you will receive a bill based on a temporary value.  At the time of filing, you may choose one of the following options for calculating the temporary value:

Option 1: The temporary value is determined by the lesser of your prior year final value OR 85 percent of the current year value, unless there were capital improvements to the property, in which case it will be 85 percent of the current year value.

Option 1-A: If the property is non-homesteaded and valued at over $2 million, you may elect to be billed at 85 percent as defined above, OR, you may elect to pay the 85 percent tax bill and the amount of difference between the 85 percent tax bill and the prior year final tax bill. The difference will be held in an escrow account by the Tax Commissioner. Upon resolution of the appeal, this difference will be released by the Tax Commissioner to the prevailing party.

Option 2: You may elect be billed at 100 percent of the current value, if no substantial property improvement has occurred.

NOTE: If you do not specify your preference as part of your appeal, Option 1 will be selected for you.

Any difference created by the resolution of your appeal will be refunded or re-billed for any balance due. Appeal interest applies after the 60 day adjusted billing due date to appeal differences settled after November 15. Interest is capped at $150 for homestead-exempted properties, and at $5,000 for non-homestead exempted properties.

APPEAL PROCESS SUMMARY

AVENUES OF APPEAL:

Board of Equalization

There is no charge to appeal to the Board of Equalization (BOE). Upon receiving your appeal, the Board of Assessors (BOA) will review the value or denial in question and notify you of any changes. If you are dissatisfied with the changes, you have the right to continue your appeal to the BOE. If the BOA makes no changes, we will notify you and your agent that your appeal has been certified to the BOE without the necessity of further action from you.

Each BOE is a three-member panel made up of DeKalb County property owners. Each board member has attended at least 40 hours of training in property tax laws and appraisal. If you select this option, you will be scheduled for a hearing before the BOE. The BOE members will have reviewed your letter of appeal.  At the hearing they will listen to your presentation and a presentation from the county appraiser. They will then render an independent decision as to the value of the property and you will be notified of this decision in writing. Either party may appeal to Superior Court within 30 days of the BOE decision. Filing fees will be required if you appeal to Superior Court.

Non-Binding Arbitration

Within 10 days of receiving your appeal to Non-Binding Arbitration, the BOA will send an acknowledgement to you stating your requirement to provide us, at your expense, a certified appraisal of your property prepared by a qualified appraiser. The date of the appraisal should be no more than nine months prior to the date of assessment (January 1) of the tax year of the appeal. You are also required to submit a check in the amount of $214, payable to the DeKalb County Clerk of Superior Court for filing fees.

Upon receipt of your appraisal and within 45 additional days, we will either accept the appraisal, in which case the value will become final and we will return your filing fee; or we will reject the appraisal and certify the appeal to the appeal administrator to issue an order authorizing arbitration. Within 10 days of the rejection, we will send you or your attorney of record, if any, a written notice of rejection by certified mail and notice of a meeting time and place to select an arbitrator.

If the parties agree on the selection of an arbitrator, the matter shall be submitted to a single arbitrator. If the parties cannot agree on a single arbitrator, the presiding chief judge of the Superior Court may choose the arbitrator within 30 days after the filing of a petition by either party.

At the conclusion of the arbitration hearing, the arbitrator shall render a decision regarding the fair market value of the property. If your value is closest to the value determined by the arbitrator, the county is responsible for the fees and costs of the arbitrator. If the county’s value is closest, you are responsible for the fees and cost of the arbitrator. The provisions of nonbinding arbitration may be waived at any time by written consent of both parties. The decision of the arbitrator is not final and therefore appealable to Superior Court by either party.

Hearing Officer

Appeals to a hearing officer are for disputes involving VALUE or UNIFORMITY and limited to non-homestead properties or wireless personal property valued in excess of $500,000. There is no cost to file an appeal to a hearing officer unless you hire an agent to represent you.

Hearing officers must be either state-certified general real property appraisers or state-certified residential real property appraisers and be approved by the GA Real Estate Commission and the GA Real Estate Appraisers Board. Hearing officers must attend required training at his/her expense.

The BOA has up to 90 days to review the appeal and notify the taxpayer of its decision. The taxpayer has 30 days to notify the BOA if he/she is dissatisfied with its decision. Upon receipt of such notification, the BOA has 30 days to send the appeal to the appeal administrator to schedule a hearing. If the appeal administrator cannot find a hearing officer, the appeal shall be moved to the Board of Equalization.