O’Connor discusses how to take key steps when Georgia assessment notices arrive.
ATLANTA, GA, UNITED STATES, April 28, 2026 /EINPresswire.com/ — Like much of America, property taxes were front and center on the minds of both the legislators and the people of Georgia to start 2026. After serious debate and some late-night maneuvering, a property tax reform bill was passed, though it did not contain the massive cuts originally planned. This leaves property taxes up in the air for yet another year in Georgia, and while matters are still being ironed out, it is the taxpayers who will end up having to take action themselves.
Property tax season truly starts now for the people of Georgia. Notices of assessment are starting to be mailed out from various Boards of Tax Assessors (BTA) across the state. These notices contain both basic information on properties and property values that will come into play when property tax bills come due. By reviewing these notices, taxpayers can see if the information is correct or if they need to file a property tax appeal to set the record straight. O’Connor will go over assessment notices, when they are sent out, and when taxpayers should appeal.
Notices are Mailed in the Spring or Summer
There is no central date for mailing out notices in Georgia. Instead, each county and BTA sends notices depending on its own schedule. While each county is different, notices are typically sent between late spring and early summer. The Atlanta area, for instance, generally sees notices sent out in May or June.
Reviewing the Assessment Notice
The assessment notice conveniently collects the most vital information about a property into one document. Because of this, it is imperative to review it in full when it is received. Basic information should be confirmed as true first, as keeping an eye out for clerical errors is vital. After that, the property values should be examined. Finally, all dates on the assessment should be noted, as they will be important later.
A simple checklist after receiving an assessment would be:
Confirm basic information, such as the owner’s name, property type, and square footage.
Confirm that exemptions are present and accounted for.
Examine the fair market and assessed values, along with the values from the previous year.
Note the date the notice was issued, as there are only 45 days after this date to file an appeal.
Basic Information
A common mistake when it comes to assessments is not looking at basic information. The owner’s name should be confirmed first, ensuring that a previous owner is not on the assessment. The classification of the property is also important, as residential properties do not have the same tax burden as businesses. The most important thing is to confirm square footage, the number of rooms, and other improvements. Many homes are flagged by the BTA as being larger than they are in reality, which increases the burden on the homeowner. Having an accurate measurement is key and is one of the primary reasons for an appeal. In fact, any basic errors should be cataloged and appealed immediately.
Exemptions
Due to their vast importance in lowering the appraised value, it is vital to be sure that all applicable exemptions are currently applied to your home or business. Many times, these exemptions can be left off of an assessment due to errors with the BTA or paperwork issues. New homeowners might not have thought of adding a homestead exemption yet, or seniors may not have applied for the appropriate exemptions either. This makes verifying exemptions an important step in the process. If property owners are denied an exemption, they can appeal to get a second chance.
Property Values
Georgia property values come in two different categories. The first is fair market value, which is what a home or business is assumed to be able to sell for on the open market. This is determined by the BTA’s study of sales in the area dating back the past few years. Next is the assessed value. By state law, property can only be assessed at 40% of the fair market value. Assessed value is what exemptions are applied to. While not present on all assessment notices, this leads to the net taxable value, which is the value that the tax millage rate is applied to. This is how property tax bills are calculated. The assessment notice will also contain the previous year’s values, so owners can compare how they have changed over the following year.
Appeal Deadline
One of the most important bits of information on the assessment notice is when it was issued. This is because the appeal deadline is tied to this number. Owners will only have 45 days to appeal following the issue date. This deadline is strict, meaning failure to file by that date means forfeiting the right to appeal and staying locked in with the values or errors present on the assessment. Owners will not be able to appeal that tax year in the future. Missing this deadline is perhaps the most common mistake that homeowners and businesses make in Georgia.
Grounds for Appeal in Georgia:
Correcting Factual Errors
Excessive Assessment
Lack of Uniformity
Denied Exemptions
Comparing Values and Assessments
If owners are appealing on the grounds of excessive assessment, they will need to gather sales records in their neighborhood dating back over a year. These sales must have been in the general location and share as many characteristics with the home or business as possible. This means square footage, condition, age of construction, and improvements. Compare the fair market value to what these properties sold for. If a home or business is assessed significantly over what these properties sold for, then the owner has grounds for an appeal.
If owners wish to contest based on uniformity, then they must compare their property to neighbors by looking at their assessments. All property owners are required to be assessed uniformly, meaning their property must be valued consistently with comparable properties that share similar characteristics, such as size, location, condition, and age. It will take multiple comparisons to determine if there is an issue with uniformity. If a home is assessed higher than these, then the owner has strong grounds for an appeal.
Gathering Evidence
Appeals are totally predicated on evidence, so being able to show the Board of Equalization (BOE) that a property is unequally or overly assessed is the most important part of the process. Though there are three grounds for appealing, they are not mutually exclusive, and owners can cite multiple reasons, as long as they have evidence. Sales and assessment comparisons are the most important, and it is recommended that owners have at least five solid comparables. Photographing damage, deferred maintenance, and comparable properties is vital. Being able to bring in repair estimates or other evidence of conditions can be highly beneficial when it comes to showing that owners are overassessed. Independent surveys and appraisals can help prove the size and condition of a property.
Filing an Appeal and the Assessment Freeze
If owners see errors or unfair values, then it is usually worth it to file an appeal with the county’s BOE. This can be done by mail, going in person, or by using online means, with portals becoming more common. Winning an appeal will get owners a reduction in their values, which should lower their taxes as well. But, Georgia has another advantage that most states do not. If an appeal is successful, then their assessment will be frozen for the next three years at the amount that the appeal established. This means the values cannot go up in that period, protecting owners from future spikes. Previously, simply filing an appeal granted this freeze, but thanks to flagrant abuse, winning is now a requirement. That gives even more incentive to appeal and win.
About O’Connor:
O’Connor is one of the largest property tax consulting firms, representing 185,000 clients in 49 states and Canada, handling about 295,000 protests in 2024, with residential property tax reduction services in Texas, Illinois, Georgia, and New York. O’Connor’s possesses the resources and market expertise in the areas of property tax, cost segregation, commercial and residential real estate appraisals. The firm was founded in 1974 and employs a team of 1,000 worldwide. O’Connor’s core focus is enriching the lives of property owners through cost effective tax reduction.
Property owners interested in assistance appealing their assessment can enroll in O’Connor’s Property Tax Protection Program ™. There is no upfront fee, or any fee unless we reduce your property taxes, and easy online enrollment only takes 2 to 3 minutes.
Patrick O’Connor, President
O’Connor
+1 713-375-4128
email us here
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