A lot of us do not realize that filing a property tax appeal is not just for the purpose of trying to get your assessment lower. Of course, most of us would like for our assessments to be lower but there is another, relatively unknown, reason for filing an appeal. Georgia law provides that if a property owner files an appeal and goes through with the appeal to conclusion, the result obtained is frozen for the year appealed plus two more years. This is true, even if you do not get a reduction.

If you get into a habit of …

Basically there are three ways to file your appeal. There is a fourth way and I will mention it in a moment, but 99.9% of all appeals are filed in the first three ways that I will discuss.

First Way: The first way, and the way that 99% of all appeals are filed, is to file your appeal to the Board of Equalization. The Board of Equalization is comprised of three board members. The members are ordinary citizens appointed by the grand jury. There is no cost to file an appeal to the Board of Equalization.

Second Way: The second …

Changing real property values established by appeal in prior year (O.C.G.A. § 48-5-299 (c)) is probably the single provision in Georgia law that can save you the greatest number of dollars. The statute provides that any value that is established through a real property tax appeal will be frozen for the tax year appeal plus 2 more years. This is a tool that you should use in managing the amount of property taxes you pay.

You should use O.C.G.A. § 48-5-299 (c) regardless of whether your assessment is too high, about right or below market. If your assessment is too …