The 45-Day Appeal and the Taxpayer’s Bill of Rights

Georgia’s appeal is unusual twice over. First, the owner declares the forum in the initial filing — no other state on this site makes the first appellant pick the method. Second, the Taxpayer’s Bill of Rights shifts the burden of proof to the county when the county changed the value, binds the board to its stated rejection grounds, and attaches attorney’s fees and costs if the final number lands at 85% or less of the appeal-stage value. Both structures are stated on the Department’s own pages, read in full.

The filing: PT-311A within 45 days

The written appeal — on the state’s uniform form, PT-311A — is filed with the county Board of Tax Assessors within 45 days of the date the Assessment Notice was mailed. The Department’s PT-311A page states the window and its consequence plainly: missing it forfeits the appeal rights. Email filing works only where the board has adopted an electronic-submission policy; otherwise the form goes in person or by mail.

The appeal may be based on taxability, value, uniformity, and/or a denied exemption — uniformity (your value against similar properties’) is a distinct Georgia ground that can win even where your market value is defensible.

Declare your method

In the initial written dispute the owner must choose one of three:

• The county Board of Equalization — the citizen board route, no cost, the standard residential choice.
• A hearing officer — available for certain larger parcels (non-homestead over $500,000, generally); a certified professional hears the matter.
• Arbitration — the owner selects and pays a certified arbitrator, and the award is binding — the highest-risk, fastest route.

What this tells you: the declared method is a real strategy decision, made under the 45-day clock. Most residential owners choose the Board of Equalization — free, local, and reversible into the superior court stage; arbitration trades reversibility for speed.

What the Bill of Rights does in the hearing

• The board carries the burden of proving its value when it changed the owner’s returned value — and the burden stays with the board even into superior court.
• The board is bound to its stated grounds: if the assessors reject your appeal, they must state the grounds — and they are bound by them thereafter.
• One reschedule: the owner is entitled to a one-time reschedule of the hearing without penalty.
• The 85% provision: if the final determination lands at 85% or less of the value in dispute at the appeal stage, the owner recovers costs and reasonable attorney’s fees.

What this tells you: Georgia’s fee provision changes the economics of a strong case — an owner with solid evidence that the county’s number is 15%+ too high can pursue the appeal knowing the fee exposure runs the other way. It is the only state on this site with that structure.

Worked example (illustrative)

Illustrative timeline with made-up figures — your county’s notice and calendar control.

1. April 10: the assessment notice mails — value raised from $380,000 to $455,000 (+19.7%), so the notice must carry the non-technical explanation and the records-access right.
2. April 20: PT-311A filed declaring the Board of Equalization, on value and uniformity; the board’s 45-day clock (from the mailing date) is met with room to spare.
3. June: the BOE hearing — the board presents its evidence first, carrying the burden; your comparable sales answer it.
4. The outcome: a final value of $380,000 — 83.5% of the $455,000 in dispute — puts you under the 85% line: costs and fees recoverable.

What this page does not cover

The superior court stage (de novo, where the board’s burden continues), the hearing-officer program’s eligibility mechanics, and arbitrator certification are outside this page. The Department’s PT-311A, FAQ, and Bill of Rights pages cited below are the authorities for the process.