Steps on how to appeal your Property Tax Assessment
An ASSESSMENT NOTICE (DOR Form PT306) is mailed to the taxpayer (Newton County Mailed these this last week). For real estate, notices are sent annually.
Remember the BOARD OF EQUALIZATION will hear appeals on Value, Uniformity, Taxability, and/or Denial of Exemption, Real, Personal, Mobile Home, Motor Vehicle,Timber, or Public Utility level of assessment.
They DO NOT hear appeals on the percentage of increase.
For personal property, notices are sent when the value assigned by the board of tax assessors differs from the taxpayer’s returned value. Keep in mind all values are set on Jan 1 and determined by the previous year's sales data.
#1 thing to do is check your property card- See if all the information is correct. If not call the tax office. https://www.qpublic.net/ga/newton . If everything is correct move to step 2.
The previous Tax Assessors welcomed taxpayers to the office to discuss the values; and work with the homeowner on how the value was determined. Unfortunately, the current group does not.
2. Either the taxpayer or current property owner may file a written APPEAL of the assessment
within 45 days of the Notice Date’ by delivering or mailing their completed appeal to the county
board of tax assessors. (Certain counties have provided for electronic appeal filing).
The appellant (homeowner) can use the Department of Revenue Appeal form (PT311) or may
simply file a letter. Just make sure you do not miss the deadline printed on your notice.
3. On the appeal state their election of appeal method (board of equalization, hearing officer,
or nonbinding arbitration). Most will select the Board of Equalization. Make a copy and keep up with the dates and proof.
4. A notice of appeal shall be deemed to be filed as of (1) the date of the USPS postmark; (2) receipt of delivery by statutory overnight delivery; or (3) if the board of assessors has adopted a written policy consenting to electronic service, by transmitting a copy to the board of tax assessors via e‐mail. Keep Records!!
5. Enter what you have researched the value to be. If you have an appraisal given, signed, and
certified as such by a real property appraiser as classified by the Georgia Real Estate Commission
which was performed not later than nine months prior to the date of assessment.
You can submit this with your appeal.
6. This is the step most people miss: Get these documents, to see how the value was determined.
Now taxpayers may request, and the board of tax assessors must provide within 10 business days,
copies of such public records and information, including a description of the methodology
used by the board of tax assessors in setting the property’s fair market value, all documents
reviewed in making the assessment, the address and parcel identification number of all real
property utilized as qualified comparable properties, and all factors considered in establishing
the new assessment. (copying fee $.10 per page) Normally, it's emailed to you. At any point during an appeal, the taxpayer and the board of assessors may mutually
agree to a value and terminate the appeal.
7. Next research the sales using the same methodology. Make sure the sales that the county used match your home. True market value is Fair Market Value (FMV), which is the value of property as determined by the marketplace, rather than determined by a subjective individual when properties are the same or similar. Make sure you compare apples to apples. Call a local, trusted Realtor with experience to help. Create your own spreadsheet.
The previous Tax Assessors- welcomed taxpayers to the office to discuss the values; and work with the homeowner on how the value was determined. Unfortunately, the current group does not.
8. (A). The board of assessors shall review the appeal filed, and if changes or corrections
are made, the board shall send notice of the new assessment to the taxpayer. Such notice shall
explain to the taxpayer, their right to appeal the new assessment within 30 days of the
date of the notice.
(B). If no changes or corrections are made, the board of tax assessors shall send a written notice to the taxpayer and the Board of Equalization. Within 15 days of the receipt
of the notice of appeal, the Board of Equalization shall set a date for the hearing and
shall notify the taxpayer and the Board of Tax Assessors in writing advising
each party that he or she may request a list of witnesses, documents, or other
written evidence to be presented at the hearing by the other party. Within 30 days of the date of
notification of the hearing, but not earlier than 20 days, the county board of equalization shall
hold such appeal hearing. Take all of your data in an organized presentation for the hearing you will need three copies for the board and one for the Tax Assessor.
Let the Tax Assessor go first—it’s a hearing of the burden of proof—have the proof!
(C). A taxpayer may attend in person or may be represented by an authorized agent
or representative. If more than one property of the taxpayer is under appeal, the
board of equalization shall, upon request of the taxpayer, consolidate all such appeals in
one hearing. The Board of Equalization shall announce its decision on each appeal
at the conclusion of the hearing and shall issue a written, signed, and dated
decision which shall be delivered to both parties.
Either party, if dissatisfied with the decision of the Board of Equalization, may appeal to the superior court within 30 days of the date of the written decision.
I hope this helps; unfortunately, due to my campaign to be your District 5 County Commissioner on May 21st, I am so busy trying to represent all of us to solve issues and problems in Newton County, I can't help everyone or teach a class. More detail www.house.ga.gov/appealprocess
After our May 21st Victory -I will be happy to answer some questions-
LeAnne Long