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Property Tax Appeals
If the county board of tax assessors changes the value on your property, you
will be sent a change of assessment notice. If you disagree with the change
that has been made, you have the right to file an appeal. You can do this by
sending a letter to the Board of Assessors (the address information will be on the change
of assessment notice, or you can find it by visiting the Contact Page) stating what you
are appealing (taxability, uniformity, value or denial of homestead
exemption). You can optionally state the reasons why you are appealing.
All appeals go through the first stage, but may go through up to three if
agreement cannot be reached.
- First Stage - Review by Appraisal Staff. Upon
receiving your written appeal or or before the 45 day deadline, the
appraisal staff that work for the Board of Assessors will perform an initial
review of their records of your property. They may call you to talk about
your property or to set up an appointment. They will review anything you say
or send in with your appeal. As a result of their review, changes may be
made to your value and a new Change of Assessment notice issued. This
normally resolves most appeals, but if you are still not satisfied, you have
21 days to indicate you want to continue your appeal to the next level. If
after their review they don't think any changes should be made, your appeal
advances to the Second Stage without you having to do anything further.
- Second Stage - Board of Equalization or
Arbitration. An appeal arrives at the second stage either by your
written response within 21 days to the new Change of Assessment Notice you
received after the review by the appraisal staff or when the appraisal staff
doesn't make any changes during the First Stage Sppeal. The appeal will be
heard by a Board of Equalization unless you indicated when you filed your
initial appeal that you wanted it to be submitted to arbitration if it made
it to the Second Stage.
- Third Stage - Superior Court. If
either you or the Board of Assessors are not satisfied with the decision
made by the Board of Equalization or the Arbitrators, then either may appeal
within 30 days to the Superior Court. From there the appeal proceeds like
any civil court proceeding. Going to court can get expensive and few appeals
make it to this level, but it is there if you need it and it is your
absolute right to have your appeal decided by a judge or jury of your peers.
It is advisable to hire an attorney to represent you should your appeal go
to Superior Court. Note: If a substantial reduction (15% for residential
appeals, 20% for commercial appeals) to your value is made as a result of
the Superior Court trial, you may recover all or part of your attorney fees
from the county at the Judge's discretion.
Any questions? Contact the Spalding County Board of Tax Assessors by
visiting the Contact Page.
Appeal Flowchart
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