Process to contest your assessment
Take steps to reduce your property taxes

DISCLAIMER

ANDP has compiled this information to educate tax payers in Clayton, Cobb, DeKalb, Fulton and Gwinnett Counties on the process for filing real property tax returns and homestead exemptions. These materials are for informational purposes only and do not constitute legal advice. While every effort has been made to collect accurate and thorough information for this site, tax payers are encouraged to contact their county tax assessor’s office directly with specific questions.

Homeowners in high-foreclosure neighborhoods could be paying more than their fair share in property taxes. Take action now to prevent overpayment. 

The current housing crisis is leading to depressed property values particularly in metro Atlanta neighborhoods with high rates of foreclosure.  But in many cases, property taxes have not been reduced to reflect declining current market values.

In 2008 and 2009 Atlanta Neighborhood Development Partnership (ANDP) commissioned an reports analyzing 15 zip codes with some of the highest rates of foreclosure in the metro area.  The reports, which examined sales during 2008, revealed that homeowners in these zip codes would pay an estimated $118.5 million in property tax overpayment if dramatic reassessments were not made in 2009.  For example, homeowners in Fulton County’s 30310, where more than 8 percent of residential properties have received foreclosure filings, were projected to over pay their 2009 property taxes by an estimated annual average of more than $1,677 per household if adjustments were not made. 

In the third report on the property tax assessment issue, we learned that metro Atlanta  homeowners overpaid their 2009 property taxes by more than $200 million. Despite efforts by assessors to lower property tax values, highest-foreclosure neighborhoods overpaid their taxes last year by $82.2 Million - accounting for more than 40% of the metro-wide overpayment. Low-income homeowners living in neighborhoods devastated by the foreclosure crisis overpaid their property taxes in 2009 by an average of nearly $500 per household, more than double the average metro-wide overpayment of $244 per household.

As a homeowner, you can take pro-active steps to try to reduce your 2010 property tax bill.  

First, make sure that you have applied for a Homestead Exemption.  Filing for Homestead Exemption reduces your annual tax bill by several hundred dollars. To be granted a Homestead Exemption, you must actually occupy the home and the home must be considered your legal residence for all purposes. To receive a Homestead Exemption for the current year, you must have owned the property on January 1, 2010.  Once a homeowner files for Homestead Exemption, you do NOT have to reapply annually. Once granted, the exemption remains in place as long as the property is the legal and primary residence of the homeowner. Additional Homestead Exemptions, which may require separate applications, are available for seniors; disabled veterans or surviving spouses; and surviving spouses of US Service Members, Peace officers, or Firefighters. 

Second, check your property tax assessment to see if it's in line with recent sales of comparable homes in your neighborhood.  If your assessment is higher, follow the steps below to take action!  It is critical that you act quickly because deadlines to file real property tax returns - also referred to as a Tax Payers Assessment (TPA)- are coming up on March 1 or April 1 depending on the county.    

Step 1 GAIN ACCESS TO YOUR PROPERTY TAX RECORDS	Concerned homeowners can access their county assessor’s tax records at the links provided below.  The best method for pulling up your property tax records is to use the Parcel Identification number (Parcel ID) found on your 2009 tax bill.  You can also search the tax assessors’ records by entering your property address to determine the tax appraised value of your home for 2009.
Step 2 COMPARE YOUR APPRAISED VALUE WITH RECENT SALES	If you feel that your property’s tax appraised value is too high, compare it to that of recent sales prices of comparable homes in the neighborhood. NOTE: Since this year’s tax values are set as of January 1, 2010, it is important that you focus your review on houses that sold in late 2009, which would best reflect market conditions at the time tax values are set. The best comparable sales would be located on your street or within several blocks of your home. To review recent sales prices in your neighborhood, you might consider using free online tools like Zillow.com  or Realtor.com that allow you to search by location and sale date OR you could contact a real estate professional to request a market analysis of comparable properties sold in your neighborhood (many Realtors will provide this free of charge).
Step 3 FILE TAXPAYERS RETURN OF REAL PROPERTY (Tax Payers Assessment - TPA)	If you have found your property's appraised value to be higher compared to recent sales of comparable homes in your neighborhood, you can file a Taxpayer’s Return of Real Property (also referred to as a "TPA" - Tax Payers Assessment) by March 1, 2010 for DeKalb and Gwinnett Counties and by April 1, 2010 for Clayton, Cobb, and Fulton Counties.  This form allows you to declare to the tax assessor’s office what you believe to be the fair-market value of your home.   County appraisal staff will review the property returns and determine if adjustments should be made.    To obtain the appropriate forms and instructions, select your county to the right.
Step 4 IF NECESSARY FILE AN APPEAL	Homeowners filing a real property tax return form are expected to receive notification of the results by May or June via an assessment notice.  If appropriate adjustments have not been made and/or you still believe your tax appraised value is too high, you have the right to file an appeal within 30 to 45 days (depending on the county) from the date of the assessment notice.  The assessment notice will indicate the deadline for filing and provide instructions on the appeal process.  Further information is available at the county assessor’s websites (see map above for your county's information).

The Appeal Process

The Georgia Department of Revenue has prepared a comprehensive guide,  How To Appeal a Property Tax Assessment, for appealing property taxes as it applies to all Georgia counties. 

Example of Appeals Process:  Fulton County

The Fulton County Tax Assessor’s website offers helpful directions for filing an appeal and provides tips for making your appeal more effective.  The general approach outlined below could be adopted for use in other counties as well.

HOW TO APPEAL YOUR PROPERTY VALUE

Georgia law requires the Board of Assessors mail assessment notices to taxpayers when property values change. When you receive your assessment notice, the first thing you should ask yourself is what is the fair market value of my property? Fair market value is the price that a willing buyer would pay and a willing seller would accept for a property in an open market sale. If your appraised value is more than you reasonably could expect to sell your property for, then you should consider filing an appeal.

Summary of Appeal Process

A CHECK LIST FOR PROPERTY OWNERS FILING AN APPEAL

1.  Check the values of similar houses in your neighborhood.
2.  If you still wish to appeal, you must do so in writing within 45 days of the date of your assessment.
3.  When your appeal is received, The Fulton County Board of Assessors (BOA) makes its review and either agrees with your value or establishes a new one.
4.  If you are not satisfied with the BOA's decision, you may choose Arbitration or a Board of Equalization (BOE) hearing. The BOE is a panel of three county tax payers appointed by the Fulton County Grand Jury to resolve disputes over property valuation. There is no cost if the BOE is chosen.
5. Your final option is to appeal the case to the Fulton County Superior Court.

 HOW TO MAKE YOUR APPEAL MORE EFFECTIVE

To make your appeal before the Board of Assessors, the Board of Equalization or through arbitration more effective, you can improve your case with documentation. Here's how to do it.

• Request a copy of your Property Record Review Document in person from the Assessors' office, or send a self- addressed, stamped envelope to the Fulton County Board of Assessors, Suite 1056,141 Pryor Street, S. W., Atlanta, Georgia 30303-3445. This free, one page document will describe the essential features of your residential property. Review it for accuracy. You may request any other residential property record for fifty cents.
• Obtain a market analysis of comparable properties recently sold in your neighborhood. Local realtors often will provide this to you at no charge.
• Establish property value by providing a recent property appraisal. This is a good option for individuals who have recently purchased or refinanced a home.
• Review the Street Index and Sales Books for comparable properties. You should look for properties in your neighborhood with the same quality or construction; similar land size and square feet of living area; number of Bedrooms, basement size, etc. The Street index and Sales Book are located in the downtown Government Center, North and South Fulton Service Centers.