COUNTY TAX APPEAL INFORMATION – IMPORTANT Deadline Approaching
The process of assessing property for the purpose of enabling counties, cities, and school systems in Georgia to levy and collect property tax revenues is established by state statute and is enforced by the State Department of Revenue. Local tax offices, including both those that perform the assessment process and those that collect taxes, are required by the Department of Revenue to operate in accordance with these state laws.
As of January 1 of every year, it is the responsibility of the Fayette County Board of Assessors to fairly and uniformly establish a value of “real” and “personal” property throughout the entire County, at what is known as “fair market value” -- the value one would be able to sell the property for. This appraisal process ensures that all property owners pay only their proportionate share of tax. In May of each year, the Office of the Assessors mails a “Notice of Value” to all taxpayers whose value has increased from the previous year. This document is commonly known as an “Assessment Notice”. If the notice a taxpayer receives declares a value for property that is higher than the taxpayer believes is valid, the taxpayer can file a written appeal of that value within 45 days of the date of the Assessment notice from the County. Georgia law sets out a specific process that occurs whenever a taxpayer files an appeal.
Additionally, and as a prerequisite to filing an appeal, there is a period of time each year, from January 1 through April 1, when a taxpayer can file a “Return of Value” with the Tax Commissioner’s Office. This is an opportunity for a taxpayer to inform the County that he/she has a different opinion of the value of a property than the value the County established for that property in the previous year. This process can be used whenever a taxpayer has made changes to his/her property or if he/she simply disagrees with the value the County has declared. Filing a Return of Value entitles the taxpayer to a review of the value(s) established by the Assessors’ Office and results in an Assessment notice being sent to the taxpayer after the review process is completed.
You may download a copy of the “Return of Value Form at:
https://etax.dor.ga.gov/ptd/adm/forms/pt50r/LGS_TAXPAYERS_RETURN_OF_REAL_PROPERTY_PT50R.pdf
If the review process still results in a disagreement between the taxpayer and the Assessors’ Office, the Assessment Notice is a required part of the process if the taxpayer wishes to further pursue an adjustment in the value a written appeal must be filed within 45 days of the date of the Assessment Notice.
The process for filing an appeal in a property tax matter is complex. Each year requires specific action by the County and by each taxpayer. It is wise to carefully review any document received from the Office of the or the Office of the Tax Commissioner. If you believe an error has occurred, it is important to immediately contact the appropriate office to learn how to have your tax information reviewed. State law establishes rigid deadlines that local tax officials do not have the authority to change.
For more information about the property taxes in Fayette County, visit the Tax Commissioners site at www.fayettecountytaxcomm.com .
