Georgia Property Tax Appeal Guide: The 45-Day Window and Your Three Appeal Options

Georgia assesses property at 40% of fair market value and mails an annual assessment notice to every owner. The appeal clock is short and strict, but the state also gives successful appellants an unusually valuable reward: a multi-year value freeze.

The 45-day deadline

You have 45 days from the date on your annual notice of assessment to file an appeal. Notices typically go out between April and June, and the 45 days run from the notice date — not from any fixed calendar date — so read your notice carefully and act quickly.

File Form PT-311A and pick your route

Georgia's appeal is filed on Form PT-311A with the County Board of Tax Assessors, and you choose one of three appeal routes:

• Board of Equalization — the standard, free option; a citizen panel hears value, uniformity, and exemption disputes.
• Arbitration — binding arbitration based on a certified appraisal you provide; useful when you have a strong appraisal but adds appraisal cost.
• Hearing officer — available for non-homestead real property and higher-value properties; a certified appraiser/hearing officer decides value.

The 299(c) freeze — Georgia's bonus

Under O.C.G.A. 48-5-299(c), when your value is changed through an appeal, that new value is generally frozen for the next two tax years (with limited exceptions). In effect, one successful appeal can lock in savings for three years — a strong reason to appeal even a modest over-assessment.

Evidence that wins

• Comparable sales at fair market value (remember the assessment is 40% of that).
• A recent purchase price below the assessor's fair-market value.
• Uniformity evidence — similar properties assessed lower than yours.