Georgia property tax appeal · deadlines, forms & how to file
How to appeal your Georgia property taxes
Georgia homeowners receive an Annual Notice of Assessment each year and have 45 days to appeal. You file Form PT-311A with the county Board of Assessors and choose an appeal route: the Board of Equalization (BOE, no fee), a hearing officer, or binding arbitration. Most owners choose the BOE.
Georgia appeal deadline
Deadlines varyWithin 45 days of the date on your Annual Notice of Assessment
Georgia counties mail Annual Notices of Assessment on different dates (typically late spring); your 45-day window runs from the notice date printed on your notice, not a single statewide date. Contact your county Board of Assessors for your exact deadline.
Find your exact Georgia appeal deadline
Georgia gives you 45 days from the date printed on your Annual Notice of Assessment, not a single statewide date. Enter your notice date and we'll apply O.C.G.A. §48-5-311 ↗.
This applies the statutory 45-day count to the date you entered. A corrected or amended notice starts a new window. We are not your attorney, and the date printed on your notice is the one that counts.
How a Georgia appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? Georgia has 9 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
O.C.G.A. 48-5-299(c) - THE APPEAL VALUE FREEZE (two successive years)
MAIN RULE, VERBATIM: 'When the value of real property is reduced or is unchanged from the value on the initial annual notice of assessment... and such valuation has been established as the result of an appeal decision rendered by the board of equalization, hearing officer, arbitrator, or superior court pursuant to Code Section 48-5-311 or stipulated by written agreement signed by the board of tax assessors and taxpayer or taxpayer's authorized representative, the new valuation... may not be increased by the board of tax assessors during the next two successive years, unless otherwise agreed in writing by both parties.' EXCEPTIONS: (1) the taxpayer failed to attend the hearing or give 'some written evidence supporting the taxpayer's opinion of value'; (2) the taxpayer 'files a return at a different valuation' in those years; (3) the taxpayer files a new 48-5-311 appeal in those years, so value may move either way; (4) after 'a visual on-site inspection' the board finds substantial additions, deletions or improvements, record errors, or 'other material factors that substantially affect the current fair market value.' The freeze runs the two successive years AFTER the appeal year (three tax years total), is one-directional, and a no-change decision or a signed settlement also qualifies. Exception (4) is narrow - Moreton Rolleston Jr. Living Trust v. Glynn County Bd. of Tax Assessors, 240 Ga. App. 405 (1999). REAL property only.
When:
primary source · verified
HB 581 (2024) - Statewide Floating Homestead Exemption and Annual Inflationary Index Rate
DOR LGS Bulletin 2025-01 (Jan 22, 2025): 'House Bill 581 (2024) authorized a statewide floating homestead exemption for all local governments.' VERBATIM: 'unless a governing authority of any county, consolidated government, municipality, or school district elects to opt-out..., each resident of this state is granted an exemption on that person's homestead from ad valorem taxes in an amount equal to the amount by which the current year assessed value of that homestead exceeds its previous adjusted base year assessed value.' Opt-out is independent per county, city and school district; the 2024 digest value is the 2025 base year; proposed Rule 560-11-2-.32 uses the CPI-U (U.S. City Average) rate of change, first applied for the 2026 Digest Year. Caps a homestead's taxable ASSESSED value only - not the appraised FMV on the notice, and not appeal rights.
When:
primary source · verified
85% Fee-Shifting Rule (litigation costs and attorney's fees)
VERBATIM from DOR: 'If the final determination of value on appeal is 85 percent or less of the valuation set by the county board of equalization, hearing officer, or arbitrator as to any real property, the taxpayer, in addition to the interest provided for in subsection (m) of Code section 48-5-311, shall recover costs of litigation and reasonable attorney's fees incurred in the action.'
When:
primary source · verified
O.C.G.A. 48-5-380 - Refund of taxes erroneously or illegally assessed or collected
Counties and municipalities must refund taxes 'erroneously or illegally assessed and collected' or 'voluntarily or involuntarily overpaid.' (a.1) AUTOMATIC REFUND AFTER A WIN: where land value 'is reduced on an appeal, then the county or the municipality shall reimburse the property owner the difference between tax remitted and the final tax owed for each year in which the inco. A refund claim is filed with the county or municipal governing authority within three years after the date of payment of the tax.
When:
primary source · verified
O.C.G.A. 48-5-306(d) - Ten-business-day records and comparables demand
Pre-hearing discovery: within TEN BUSINESS DAYS of request the board SHALL provide its valuation methodology, all documents reviewed, the address and parcel identification number of ALL properties used as qualified comparables, and all factors considered, at not more than 25 cents per page with no search or administrative charges, enforceable in superior court.
When:
primary source · verified
Amended notice / second appeal, and temporary tax bill
An amended assessment triggers a new notice and a 30-DAY window to appeal it; a second appeal, or an initial appeal the board does not amend, is AUTOMATICALLY FORWARDED to the BOE. Gwinnett: 'If no action is taken within the 30 day period the value will default to the value on the Amended Notice of Assessment.'
When:
primary source · verified
Homestead exemptions (O.C.G.A. 48-5-40 et seq.)
Form LGS-Homestead. Owner must have owned and legally resided at the property as of JANUARY 1 (48-5-40). Filed with the county tax commissioner or, in some counties, the tax assessor. DEADLINE - RECENT EXPANSION, verbatim from DOR: 'Taxpayers can now apply for the homestead exemption beyond the historic deadline of April 1st; they may apply up to the end of their 45-day window to appeal their notice of assessment.' Exemptions include the standard $2,000 off the 40% assessed value (48-5-44), income-tested age 65+/62+ exemptions (48-5-47, 48-5-52, 48-5-47.1) and disabled-veteran and line-of-duty survivor exemptions. DOR lists 36 counties/cities with a local base-year valuation freeze.
When:
primary source · verified
Conservation Use Assessment covenant (O.C.G.A. 48-5-7.4) and current-use programs
Form PT-283A. Assessed at 40% of CURRENT USE VALUE rather than FMV under a TEN-YEAR covenant. BREACH PENALTY, verbatim from DOR: owners who breach 'must pay back to the taxing authorities twice the savings they have received over the life of the covenant up to the point it was breached.' Max 2,000 acres; current use value may not change more than 3 percent a year during the covenant.
When:
primary source · verified
Property tax returns (declaration of value) - PT-50R / PT-50P / PT-50A / PT-50M
Filed JANUARY 1 - APRIL 1. Paying the prior year's taxes makes that value the current year's declaration of value (48-5-20); alternatively file PT-50R (real), PT-50P (personal), PT-50A (aircraft) or PT-50M (marine). WARNING: a return is NOT an appeal, and filing a return at a different valuation during the two years after an appeal DESTROYS the 48-5-299(c) freeze.
When:
primary source · verified
What evidence wins in Georgia
FMV, 48-5-2(3): 'the amount a knowledgeable buyer would pay for the property and a willing seller would accept for the property at an arm's length, bona fide sale.' 48-5-2(.1) defines that phrase to include 'a distress sale, short sale, bank sale, or sale at public auction.' PURCHASE-PRICE CAP, verbatim 48-5-2(3): 'Notwithstanding any other provision of this chapter to the contrary, the transaction amount 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.' (Gwinnett's FAQ calls the sale non-determinative - a gloss that does not track the statute.) The INCOME APPROACH 'shall be considered' for income-producing property, as shall owner-supplied income and expense data. Criteria under 48-5-2(3)(B) include zoning, existing use and legal restrictions, deed covenants, distressed comparable sales and conservation easements.
primary source · verified 2026-08-12
The appeal ladder, in Georgia's own terms
- 1
County Board of Tax Assessors (initial written appeal; appeal path elected on this filing)
Deadline: 45 days from the date the Annual Notice of Assessment was mailed
Clock starts: Mailing date of the Annual Notice of Assessment. Notice text required by 48-5-306(b)(2)(A): 'If you wish to file an appeal, you must do so in writing no later than 45 days after the date of this notice. If you do not file an appeal by this date, your right to file an appeal will be lost.' The last date to appeal is printed on the notice.
O.C.G.A. 48-5-311(e); notice text 48-5-306(b)(2)(A) · primary source · verified 2026-08-12
Form: PT-311A — Appeal of Assessment Form (PDF face reads 'PT-311-A') official form
primary source · verified 2026-08-12
Fee: $0
O.C.G.A. 48-5-311 imposes no fee for the initial appeal or a BOE hearing · primary source · verified 2026-08-12
- 2
PATH A - County Board of Equalization (BOE)
Deadline: Elected in the initial 45-day appeal; no separate deadline. ANY or ALL grounds. An appeal the board does not amend, or a second appeal after an amended notice, is automatically forwarded to the BOE.
Clock starts: Election on the initial appeal filed within 45 days of the notice
O.C.G.A. 48-5-311(e) · primary source · verified 2026-08-12
Form: PT-311A — Appeal of Assessment Form - elect 'BOE' official form
primary source · verified 2026-08-12
Fee: $0
O.C.G.A. 48-5-311 · primary source · verified 2026-08-12
- 2
PATH B - Binding Arbitration (VALUE ONLY)
Deadline: Elected in the initial 45-day appeal. Board acknowledges within 10 days; taxpayer must supply a CERTIFIED APPRAISAL within 45 days of transmittal of that acknowledgment; board accepts or rejects within 45 days; if rejected it certifies to the appeal administrator within 45 days. The judge authorizes arbitration within 15 days; hearing within 30 days if the parties agree on the arbitrator. Loser-pays arbitrator fees.
Clock starts: Runs from the notice of arbitration appeal, then from transmittal of the board's acknowledgment
O.C.G.A. 48-5-311(f)(3) · primary source · verified 2026-08-12
Form: PT-311A — Appeal of Assessment Form - elect 'Arbitration' official form
primary source · verified 2026-08-12
Fee: $25.00 filing fee (per county publications) PLUS a certified appraisal at the taxpayer's expense PLUS loser-pays arbitrator fees. (statutory)
O.C.G.A. 48-5-311(f) · primary source · verified 2026-08-12
- 2
PATH C - Hearing Officer (VALUE AND UNIFORMITY ONLY)
Deadline: Elected in the initial 45-day appeal. RESTRICTED: non-homestead real property (and contiguous real property) with FMV over $500,000.00 on the annual notice, OR wireless personal property accounts with an AGGREGATE FMV over $500,000.00. The officer is a state certified real property appraiser approved by the Georgia Real Estate Commission and Appraiser Board.
Clock starts: Election on the initial appeal filed within 45 days of the notice
O.C.G.A. 48-5-311(e.1) · primary source · verified 2026-08-12
Form: PT-311A — Appeal of Assessment Form - elect 'Hearing Officer' official form
primary source · verified 2026-08-12
Fee: $0 to the taxpayer; the county pays the hearing officer
O.C.G.A. 48-5-311(e.1) · primary source · verified 2026-08-12
- 2
PATH D - Direct to Superior Court ('SC' election on PT-311A) - REQUIRES CONSENT OF THE BOARD OF ASSESSORS
Deadline: Elected in the initial 45-day appeal; any or all grounds; effective only upon agreement of the county board of tax assessors.
Clock starts: Election on the initial appeal filed within 45 days of the notice
O.C.G.A. 48-5-311 · primary source · verified 2026-08-12
Form: PT-311A — Appeal of Assessment Form - elect 'SC' official form
primary source · verified 2026-08-12
Fee: $25.00 (statutory)
O.C.G.A. 48-5-311(g) · primary source · verified 2026-08-12
- 3
Superior Court of the county where the property is located
Deadline: 30 days from the date the BOE / hearing officer / arbitrator decision was mailed or hand delivered. The written notice of appeal is mailed or FILED WITH THE COUNTY BOARD OF TAX ASSESSORS - NOT with the court.
Clock starts: Date the decision was mailed or hand delivered
O.C.G.A. 48-5-311(g); tax prepayment per 48-5-29 · primary source · verified 2026-08-12
Not confirmed from a primary source: No state-issued form exists for this stage; the filing is a written notice of appeal delivered to the board of tax assessors. Counties may supply local forms. 2023 legislation renamed the instrument from 'notice of appeal' to 'petition for review'; the DOR manual shows both in redline, so the current label could not be fixed. Check the official page before relying on this.Fee: $25.00 (statutory)
O.C.G.A. 48-5-311(g) · primary source · verified 2026-08-12
When values are set
DOR: 'all property is to be returned and assessed at fair market value every year (48-5-6)... There is not a state mandated revaluation schedule, rather the counties annually review the values on the digest compared to sales data.' RATIO: 'In Georgia property is required to be assessed at 40% of the fair market value unless otherwise specified by law. (O.C.G.A. 48-5-7)'; preferential agricultural property is assessed at 30%. Taxed to the owner as of January 1 (48-5-9); returns filed January 1 - April 1. THE ANNUAL NOTICE IS MANDATORY FOR REAL PROPERTY and mailed NO LATER THAN JULY 1, verbatim 48-5-306(b)(3): 'The annual notice required under this Code section shall be mailed no later than July 1; provided, however, that [it] may be sent later than July 1 for the purpose of notifying property owners of corrections and mapping changes.' Under (b)(2)(A) the notice must ALSO state the right to appeal, the three election options and the 45-day deadline - THE LAST DATE TO APPEAL IS PRINTED ON THE NOTICE.
primary source · verified 2026-08-12
How counties differ
159 counties; appeals are administered at county level and DOR 'may not over-ride the board of assessors, board of equalization, hearing officer, arbitrator or Superior Court.' UNIFORM STATEWIDE: the 45-day window, the uniform notice, PT-311A, the July 1 mailing deadline, the $25 superior court fee, free BOE appeals, the 48-5-299(c) freeze and the purchase-price cap. WHAT VARIES: the MAILING DATE and therefore the deadline - notices must be mailed by July 1, so deadlines cluster from late May to mid-August. FORSYTH publishes that real property notices are 'typically mailed out near the end of May' and 'the deadline to file an appeal typically falls between June and August.' GWINNETT: the owner or agent has 'until 11:59pm EST on the date indicated on the annual Notice of Assessment' and 'The appeal deadline cannot be extended.' CHATHAM measures from the postmarked date - ALWAYS READ THE DATE ON THE NOTICE. E-filing exists only where the board adopted a written policy consenting to electronic service; Gwinnett takes no appeals by email or fax, and mailed appeals must be POSTMARKED.
The Georgia appeal process, step by step
1. Annual Notice of Assessment arrives
Your county Board of Assessors mails an Annual Notice of Assessment, usually in late spring. It lists your new fair market value and the date your 45-day appeal window starts. Georgia law also generally freezes the assessment during an appeal.
2. File Form PT-311A within 45 days
File the Property Tax Appeal (Form PT-311A) with the county Board of Assessors within 45 days of the notice date. State your grounds, most homeowners appeal on Value (over fair market value) or Uniformity (assessed higher than comparable homes).
3. Board of Assessors reviews
The Board of Assessors first reviews your appeal and may adjust your value. If they make no change or you disagree, your appeal automatically advances to the route you selected, usually the Board of Equalization.
4. Board of Equalization hearing
A three-member Board of Equalization hears your case. Bring 3-5 recent comparable sales of similar homes adjusted for size, age, and condition. There is no fee for the BOE route.
5. Further appeal (optional)
If you disagree with the BOE, you generally have 30 days to appeal to the county Superior Court. Contact your county Board of Assessors for the exact procedure.
Georgia counties
County-specific filing notes for Georgia's largest markets. More counties added as we expand.
Gwinnett County
Lawrenceville
One of metro Atlanta's fastest-growing counties. Appeal within 45 days of your Annual Notice of Assessment.
DeKalb County
Decatur
File Form PT-311A with the DeKalb Property Appraisal Department within 45 days of your notice date. DeKalb mails earlier than Fulton, so its 2026 window very likely closed in mid-July — check the date printed on your notice.
Cobb County
Marietta
Northwest metro Atlanta. The 45-day appeal window runs from the date printed on your Annual Notice of Assessment.
Fulton County
Atlanta
Georgia's largest county by tax base. Fulton mailed its 2026 Annual Notices of Assessment in mid-June, and the county has published a July 31, 2026 appeal deadline for most owners.
Georgia property tax appeal FAQ
What is the deadline to appeal property taxes in Georgia?
45 days from the date on your Annual Notice of Assessment. Because counties mail notices on different dates, there is no single statewide deadline, use the date printed on your notice.
What form do I use to appeal property taxes in Georgia?
Form PT-311A, the Property Tax Appeal form, filed with your county Board of Assessors. There is no filing fee for the Board of Equalization route.
Does Georgia freeze my assessment during an appeal?
Generally yes. Filing an appeal typically holds your taxable value during the process, and a successful appeal can also limit increases for the following years. Confirm specifics with your county Board of Assessors.
Are you missing a Georgia exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
Is your Georgia home over-assessed?
The whole appeal hinges on one comparison: your assessed value (from your tax notice) versus your home's market value (what it would sell for today). Put both in:
How to find your home's real market value (free) →
- Pull free estimates. Look up your address on Zillow (“Zestimate”) and Redfin (“Redfin Estimate”). Average them, algorithms run high or low, so two beats one.
- Find 3-5 real comparable sales. Same neighborhood, similar size, beds/baths, age, and condition, sold in the last 6-12 months. Recent sales (not listings) are the strongest evidence a board will accept.
- Adjust for differences. Knock value off comps that are bigger or renovated; add for ones that are smaller or dated, so you're comparing like-for-like.
- Compare to your assessment. If your assessed value sits clearly above that adjusted market figure, you have grounds to appeal.
One catch: some states assess at a fraction of market value (an “assessment ratio”). If your notice shows a ratio or an “equalized” value, compare your implied full value to market, not the raw assessed number.
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