Board of Assessors
(BOA)
- Property owners are mailed a 'Change of Assessment Notice'.
- Property owners may appeal the notice due to Taxability,
Uniformity or Value.
- Property owners have 45 days from the notice date to file a
written appeal.
- Property owners must indicate if they choose arbitration in lieu
of BOE. (Arbitration is Binding; see further details below).
- BOA acknowledges receipt of appeal and assigns a staff appraiser
to review concerns mentioned in the appeal.
- Staff Appraisers review property owner's value and any concerns
mentioned in the appeal and make a recommendation to the BOA.
- BOA reviews recommendation from the staff appraiser and renders a
decision notifying property owners in writing of the results.
- If the BOA changes the value, the property owner may accept or
reject the change.
- If the property owner does not accept the value, they must respond
within 21 days after the notification, (file appeal of revised
value) otherwise the
appeal will end.
- If the BOA does not change the value in the initial review by the
staff appraiser, the appeal is automatically forwarded to the BOE
for Arbitration, if requested in the original letter of appeal.
Board of Equalization (BOE)
- Property owners are notified of their hearing date
- Property owners and/or their authorized agent may appear before a
three member panel (BOE Hearing) to present their case. A letter of
authorization from the property owner must be provided by their
agent if an authorized agent is representing the property owner.
This must be done before a hearing takes place.
- After the BOE Hearings the property owners are notified in writing
of the BOE's decision.
- Property owners may appeal to the next level, Superior Court,
within 30 days of the BOE's decision.
Arbitration
- May be selected by the property owner in lieu of BOE (This request
must be submitted with in 45 days of the date of the Change of
Assessment Notice).
- Within 45 days of filing the notice of appeal, the taxpayer must
provide a certified appraisal.
- Within 45 days of receiving the taxpayer's certified appraisal;
the BOA must accept or reject the taxpayer's appraised value.
- Within 15 days of filing with the Clerk of Superior Court the
Judge shall issue an order authorizing arbitration.
- Within 30 days of filing with the Clerk of Superior Court the
arbitrator schedules a hearing.
- Within 30 days of the hearing the arbitrator shall render a
decision (The arbitrator must choose between the taxpayer's value or
the BOA's value).
- The cost of the arbitration process is paid by whomever's value
was not chosen by the arbitrator.
- The decision of the arbitrator is final.
Fulton County Superior Court
- The appeal to Superior Court is a jury trial and appellant may
wish to consider engaging an attorney.
- Appeal must be filed with the BOA by the owner or his/her
attorney.
- Appellant pays filing fee.
HOW TO MAKE YOUR APPEAL MORE EFFECTIVE
Make your appeal before the BOA, the BOE or through arbitration more
effective with documentation.
-
Request a copy of your
Property Record Review, in person, from the Assessors Office. Or
send a self- addressed, stamped envelope to the Fulton County
Board of Assessors, Suite 1056,141 Pryor Street, S. W., Atlanta,
Georgia 30303-3445. This free, one page document will describe
the essential features of your residential property. Review it
for accuracy. You may request any other residential property
record for fifty cents.
-
Obtain a market analysis of
comparable properties recently sold in your neighborhood. Local
realtors often will provide this to you at no charge.
-
Establish property value by
providing a recent property appraisal. This option is good for
individuals who have recently purchased or refinanced a home.
