It is the responsibility of the Fayette County Board of Tax Assessors (BTA) to appraise property at fair market value, in a uniform manner, as of January 1 of each year. This ensures that each property owner pays only his proportionate share of tax. As of January 1, 2011 all taxpayers will receive an assessment notice stating the Board of Tax Assessors current years value. If the taxpayer disagrees with this new value, the taxpayer may file an appeal of the “assessment notice” during the appeal process only.

Frequently Asked Questions about Appeals

• What is Return of Value ?
• How do I find out if my assessment is equitable and at fair market value?
• What is Fair Market Value?
• Who may appeal?
• Can I appeal if I bought the property after January 1 ?
• What are grounds for an appeal ?
• How do I appeal my assessment?
• What if I still don't like the value the Board of Equalization?
• What if I still don’t like the value of Arbitration?
• What if I still don't like the value the Hearing Officer determines?
• What if I appeal and the Board of Tax Assessors change their new assessment?
• What if I appeal and the Board of Tax Assessors doesn't change their new assessment ?
• What happens if the tax bill becomes due before my appeal is finalized?
• What other new laws will effect my assessment?

What is Return of Value ?

A Return of Value is not an appeal, it is only the taxpayer’s opinion of value. The Return of Value is filed between January 1 and April 1 with the Tax Commissioner.  It is a declaration of value.  If you change your property in any way or simply disagree with the valuation from the prior year you should file a Return of Value.  The Board of Tax Assessors are required to review the assessment and send you an “Assessment Notice". 

How do I find out if my assessment is equitable and at fair market value?

County appraisers research and study approximately 3000 Fayette county sales each year. The appraisers visit and evaluate both new and existing properties and collect data on the local market. With the exception of some information such as income and reporting documents the majority of our files are public record and may be viewed in our office. Basically, you would be looking for recent sales of similar properties in order to get an idea of what your property might sell for if put on the market.

What is Fair Market Value?

The new legal definition of Fair Market Value as of January 1, 2011 states a Fair Market Value sale is an “Arm’s length, bona fide sale” meaning a transaction which has occurred in good faith without fraud or deceit carried out by unrelated or unaffiliated parties, as by a willing buyer and a willing seller, each acting in his or her own self-interest, including but not limited to a distress sale, short sale, bank sale, or sale at public auction.

Top

Who may appeal?

The owner of the property as of January 1 has the authority to appeal. However, if the property is sold between January 1, 2011 and June 16, 2011 the new owner will also have authority to appeal. If the owner on January 1 and the new owner both want to appeal they must appeal jointly.

Can I appeal if I bought the property after January 1 ?

Yes, but only one appeal per property will be accepted. If the new owner and the previous owner both want to appeal, they may appeal jointly, but not separately.

What are grounds for an appeal ?

• Value - Does the value given by BTA represent what the property would sell for on the open market?
• Taxability - Is the property taxable or exempt?
• Uniformity - Has the property been valued with the same method as similar properties?
• Denial of Exemption - Have you applied for and been denied homestead exemption or conservation use covenant?
• Breach of Covenant
• Denial of Covenant

Each of these are listed on the Appeal Of Assessment form. You must specify the grounds for the appeal. Failure to identify the grounds could delay the resolution of the appeal.

How do I appeal my assessment?

As of January 1, 2011, there is a new process to appeal. An appeal to the Board of Tax Assessors (BTA) can now be submitted on an Appeal of Assessment Form. This form is available at https://etax.dor.ga.gov/ptd/adm/forms/PT311A/LGS_Appeal_of_Assessment_Revised_2010_PT311A.pdf or can be obtained at the Tax Assessor’s Office at 140 Stonewall Ave., West Suite 108, Fayetteville, GA. Written appeals will be accepted and must give descriptive information such as the parcel ID number/map number, grounds for the appeal, election to appeal to Board of Equalization, Hearing Officer or Arbitration and include the opinion of value.  It must be signed and dated and must be received by the Board of Tax Assessors (BTA) within 45 days from the date of the "Notice of Value".  It must be US postmarked, no metered mail accepted.

• An appeal election through the Board of Equalization has no cost to the taxpayer unless the taxpayer hires an agent. The Board of Equalization is a three-member panel of Fayette County taxpayers.  They are appointed by the Grand Jury and are not affiliated with the Board of Tax Assessors.  The Board of Equalization will set up an appointment with you in order to review your appeal.  Their decision will override the Board of Tax Assessors.
• An appeal election through Arbitration will require the property owner to include the above mentioned information and adhere to the 45 day time limit. Arbitration requires the taxpayer to submit a check for ($206) payable to the Clerk of Superior court and be prepared to pay all or part of the fees for independent appraisers and a court appointed referee.
• An appeal election through a Hearing Officer is limited to non-homesteaded real property in excess of $1 million and requires no cost unless taxpayer hires an agent.

Top

What if I still don't like the value the Board of Equalization?

The Board of Equalization will notify the taxpayer of their findings within ten days of their hearing. The taxpayer has 30 days to appeal this new value to Superior court, if they are still not satisfied. A check for $206 payable to the Clerk of Superior court must be submitted along with the written appeal. Tax appeal cases are to be heard "first in line" in Superior court. Court is usually in session in March and September of each year.

What if I still don’t like the value of Arbitration?

Within 45 days of filing the notice of appeal, the property owner at his/her expense must provide the BTA with a certified appraisal prepared by a qualified appraiser. Within 10 days an acknowledgement will be sent stating the taxpayer’s responsibilities for the appraisal and the filing fee. Failure to provide the certified appraisal and filing fee shall terminate the appeal unless the taxpayer elects in writing to have the appeal moved to the BOE process. Within 45 days of receiving the certified appraisal, the BTA must accept or reject the appraisal. If the BTA accepts the appraisal, it becomes the final value. If the BTA rejects the appraisal, it is certified to Superior Court where the Chief Judge shall issue an order authorizing the arbitration.

At the conclusion of the hearing, the arbitrator shall render a decision regarding the value by choosing either the value presented by the BTA or the value presented by the taxpayer. The “loser” must pay the cost of the arbitrator. The decision of the arbitrator is final and is not appealable to Superior Court.

What if I still don't like the value the Hearing Officer determines?

Hearing officers must be either state certified general real property appraiser or state certified residential real property appraiser and be approved by the GA Real Estate Commission and the GA Real Estate Appraisers Board. Hearing Officer is paid by the County Governing Authority. BTA has 90 days to review the appeal and notify the taxpayer of its decision. The taxpayer has 30 days to appeal this new value to Superior court for scheduling a hearing. If the Clerk cannot find a Hearing Officer, the appeal shall be moved to the BOE. At the conclusion of the hearing, the Hearing Officer shall notify both parties of the decision verbally and shall send the decision in writing. Either party may appeal to Superior Court within 30 days of this decision. A check for $206 payable to the Clerk of Superior court must be submitted along with the written appeal.

Top

What if I appeal and the Board of Tax Assessors change their new assessment?

If you appeal and the BTA changes your value you will receive a letter giving their new opinion of value.  You have 30 days to file an appeal to the Board of Equalization if you are still not satisfied with the outcome.

What if I appeal and the Board of Tax Assessors doesn't change their new assessment ?

If you appeal and the BTA does not change their new assessment, they will automatically forward your appeal to the Board of Equalization.  They will also send you a letter informing you of the status of your appeal.

What happens if the tax bill becomes due before my appeal is finalized?

If the county’s tax bills are issued before the appeal is finalized, the bill will reflect the higher of the taxpayer’s return valuation or 85% of the current year’s valuation as set by the BTA. This amount shall be the basis for a temporary tax bill to be issued. Such tax bill shall be accompanied by a notice to the taxpayer that the bill is temporary pending the outcome of the appeal process. Such notice shall also indicate that upon resolution of the appeal, there may be additional taxes due or a refund issued.

What other new laws will effect my assessment?

As of January 1, 2011 there is a new law that requires the transaction amount (sales price) 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. After one year the sales price freeze shall be removed and current fair market value will be determined at that time.
Other changes can be viewed by visiting the GA Legislative website @ http://www.legis.ga.gov/en-US/default.aspx
This is a summary of the appeals process only. It is for information only and is not intended to be a statement of law. Taxpayers should review the applicable law, including OCGA 48-5-311, for statutory terms, conditions and requirements related to the appeals process.

Top