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ABOUT US | NEWSROOM | LIVING IN DEKALB | DOING BUSINESS WITH DEKALB | VISITING DEKALB
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  Appeal Process
Property Appraisal
 
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layout graphic DeKalb County > Property Appraisal>Appeal Process
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Property Appraisal Department
Maloof Annex
1300 Commerce Drive,
Decatur, GA 30030
Phone: 404-371-0841
Directions
 


 
   
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Appeal Process
 

How can I check the status of my appeal?
Use this website! On the left side of your screen, select "Real Estate Data." Enter either your Parcel ID Number or your street address and hit Search. This will bring you to an Overview page which gives you basic information about your property. In the section called "Appeal Status" you will see the status of your appeal. Please note that it can take many months for us to process all appeals. We appreciate your patience as we give each appeal the attention it deserves.

When you receive the Annual Assessment Notice from our office at the end of May, you will have 45 days to appeal if you do not agree with the Current Year Value displayed. No form is required, but we have provided a form for your convenience. CLICK HERE for the Appeal Form.

If you prefer you may simply write a letter telling us that you are appealing, and if possible, explain why you disagree with our value. Please include the following information in your letter of appeal:

  • Parcel Identification Number as found on the Notice of Assessment Change
  • Property Address
  • Your daytime phone number
  • Your intention to appeal to either: Board of Equalization, Hearing Officer, or Arbitration (description of each is provided below)
  • Any supporting documentation you may have as to why you disagree with our value.

Your letter of appeal must be hand-delivered or POSTMARKED BY THE U.S. POSTAL SERVICE by the Appeal Deadline date shown on the Notice to insure acceptance as a timely appeal. Late appeals will not be processed. We do not accept email or faxed appeals.

TEMPORARY BILLING VALUE:
IMPORTANT NOTICE REGARDING TEMPORARY BILLING VALUE FOR PARCELS UNDER APPEAL - PLEASE READ CAREFULLY AS THE LAW HAS CHANGED EFFECTIVE 2014.

If you file an appeal and it is not resolved at the time of the mailing of the tax bill, you will be mailed a tax bill based on a temporary value. There are options for calculating the Temporary Value:
    Option 1: The Temporary Value is determined by the lesser of your last final value OR 85% of the Current Year Value, unless there were capital improvements to the property, in which case it will be 85% of the Current Year Value.

    Option 1-A: If the property is non-homesteaded and valued at over $2 million you may elect to be billed at 85% as defined above, OR, you may elect to pay the 85% tax bill and the amount of difference between the 85% tax bill and the last final tax bill. The difference will be held in an escrow account by the Tax Commissioner. Upon resolution of the appeal, this difference will be released by the Tax Commissioner to the prevailing party.

    Option 2: At the time of your appeal you may specify to us that you want to be billed at 100% of the Current Value, if no substantial property improvement has occurred.

    NOTE: If at the time of your appeal you do not specify to us your preference as to the Temporary Value, we will use Option 1.

    Any difference created by the resolution of your appeal will be refunded or re-billed for any balance due. Appeal interest applies after the 60 day adjusted billing due date to appeal differences settled after November 15. Interest is capped at $150 for homestead exempted properties, and at $5000 for non-homestead exempted properties.

We hope the following chart will help explain the Appeal Process to you:

 
APPEAL PROCESS SUMMARY
 

AVENUES OF APPEAL:

Board of Equalization
Appealing to the Board of Equalization (BOE) is of no cost to you. Upon receiving your appeal, the Board of Assessors will review the value or denial in question and notify you of any changes. If you are dissatisfied with the changes, you have the right to continue your appeal to the BOE. If no changes are made by the BOA, we will notify you and your agent that your appeal has been certified to the BOE without the necessity of further action from you.

Each BOE is a three-member panel made up of DeKalb County property owners. Each board member has attended at least 40 hours of training in property tax laws and appraisal. If you select this option you will be scheduled for a hearing before the BOE. The BOE will have reviewed your letter of appeal, and will listen to your presentation, and they will listen to the county appraiser. The BOE will then render an independent decision as to the value of the property, and you will be notified of this decision in writing. Either party may appeal to Superior Court within 30 days of the BOE decision. Filing Fees will be required if you appeal to Superior Court.

Non-Binding Arbitration
Within 10 days of receiving your appeal to Non-Binding Arbitration the Board of Tax Assessors will send an acknowledgement to you stating your requirement to provide us, at your expense, a certified appraisal of your property prepared by a qualified appraiser. The date of the appraisal should be no more than nine months prior to the date of assessment (January 1) of the tax year of the appeal. You are also required to submit a check in the amount of $210, payable to the DeKalb County Clerk of Superior Court for filing fees.

Upon receipt of your appraisal and within 45 additional days, we will either accept the appraisal, in which cause the value will become final and we will return your filing fee, or we will reject the appraisal and certify the appeal to the appeal administrator to issue an order authorizing arbitration. Within 10 days of the rejection, we will send you or your attorney of record, if any, a written notice of rejection by certified mail and notice of a meeting time and place to select an arbitrator.

If the parties agree on the selection of an arbitrator, the matter shall be submitted to a single arbitrator. If the parties cannot agree on a single arbitrator, the arbitrator may be chosen by the presiding chief judge of the superior court within 30 days after the filing of a petition by either party.

At the conclusion of the arbitration hearing, the arbitrator shall render a decision regarding the fair market value of the property. If your value is closest to the value determined by the arbitrator, the county is responsible for the fees and costs of the arbitrator. If the county’s value is closest, you are responsible for the fees and cost of the arbitrator. The Provisions of Nonbinding arbitration may be waived at any time by written consent of both parties. The decision of the arbitrator is not final and therefore appealable to Superior Court by either party.

Hearing Officer
Appeals to a Hearing Officer are for disputes involving VALUE or UNIFORMITY and limited to non-homestead properties or wireless personal property valued in excess of $750,000. There is no cost to you for filing to a Hearing Officer unless you hire an agent to represent you.

Hearing Officers must be either state certified general real property appraisers or state certified residential real property appraisers, and be approved by the GA Real Estate Commission and the GA Real Estate Appraisers Board. Hearing Officers must attend required training at his/her expense.

The Board of Tax Assessors (BTA) has up to 90 days to review the appeal and notify the taxpayer of its decision. The taxpayer has 30 days to notify the BTA if he/she is not satisfied with its decision. Upon receipt of such notification, the BTA has 30 days to send the appeal to the Appeal Administrator for scheduling a hearing. A witness list and all documents to be presented at the hearing must be available 7 days prior to the hearing. Failure to have documents available shall be grounds for an automatic continuance or for exclusion of such documents or other written evidence. If the appeal administrator cannot find a Hearing Officer, the appeal shall be moved to the Board of Equalization.

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.

 
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