Georgia Commercial Property Tax Appeals

Georgia assesses property at 40% of its fair market value statewide. The county Board of Tax Assessors first determines a property's fair market value, and the taxable assessed value is 40% of that figure; the local millage rate — which varies by county (generally ranging from about 25 to 50 mills) and is set annually — is then applied to the assessed value to calculate the tax. Because the assessed value is a fixed percentage of market value, a commercial appeal focuses on proving that the assessors' fair market value is too high. Lower the market value and the 40% assessment, and therefore the tax, comes down with it. Our commercial assessment guide explains how assessors arrive at value and where their conclusions commonly fall short.

You begin by filing your appeal with the County Board of Tax Assessors, and at that point you elect one of three routes. The first and most common is the County Board of Equalization, a three-member citizen panel; it is the default if you don't specify a route. The second is binding arbitration, in which an arbitrator decides value. The third is a hearing officer, available for non-homestead real property or wireless personal property with a fair market value of $500,000 or more. Before any hearing, the assessors review your appeal and may issue a revised value — if you accept it, the matter ends there, which is why many appeals settle early. If you don't resolve it, the decision from your chosen forum can be appealed to Superior Court. We help you pick the route that best fits your property and handle it through to the end. Learn more about the appeal process.

In most cases, yes. Under Georgia's “299(c)” rule (O.C.G.A. § 48-5-299(c)), when a property's value is reduced through an appeal decision by the Board of Equalization, a hearing officer, an arbitrator, or Superior Court, the Board of Tax Assessors generally may not increase that value for the next two successive years — the appeal year plus two more, for up to three years of protection. The freeze can end early if the property sells, if substantial improvements or additions are made, if you file a return at a different value, or if you file a new appeal. Importantly, 299(c) freezes the assessed value, not your tax bill — the millage rate can still change — but it prevents the assessors from simply reversing your win the following year, which makes a well-supported appeal especially worthwhile.

If a tax bill comes due before your appeal is finally resolved, Georgia issues a temporary bill rather than the full assessed amount. The temporary bill is based on the lesser of the prior year's finalized value or 85% of the current year's proposed value, so you are not forced to pay tax on the full disputed value while the appeal proceeds. Once the appeal is resolved, the bill is trued up — you pay any remaining balance, or receive a refund (with statutory interest) if you overpaid. This is one of several features that make Georgia a relatively favorable state in which to challenge an assessment, and we factor it into the strategy for every Georgia appeal we handle.

In many counties, yes. A number of Georgia counties — including large metro jurisdictions — offer virtual or remote Board of Equalization hearings in addition to in-person sessions, and much of the early process (filing, the assessors' review, and informal resolution) is handled through correspondence. Availability and format vary by county, so it isn't guaranteed everywhere, but Georgia is generally more accommodating of remote participation than many states. Because we manage the filings and presentation on your behalf, the practical burden on you as the owner is minimal regardless of format. Request a free review to discuss how your county handles appeals.