Georgia Property Tax Appeal Letter Sample: Grounds, Methods, Evidence

A Georgia property tax appeal letter is a short written notice to your county board of tax assessors that identifies the property, states your legal ground for appealing, selects a method of review, and gives your own opinion of the property’s fair market value. You can use the state’s PT-311A form or a plain letter with the same information.¹ Either way, it has to reach the county within 45 days of the date printed on your Annual Notice of Assessment. Below is a sample you can adapt, followed by notes on each field, the grounds and methods you have to choose from, and the evidence worth attaching.

Sample Appeal Letter

[Your Full Legal Name]
[Your Mailing Address]
[Date]

[County Name] Board of Tax Assessors
[County Office Address]

Re: Appeal of Assessment — Parcel ID [Parcel ID Number]

To the Board of Tax Assessors:

I am filing this letter as a formal appeal of the assessment for the property located at [Property Address], Parcel ID [Parcel ID Number], for the [Year] tax year.

Grounds for appeal: [Value / Uniformity / Taxability / Denial of Exemption — list all that apply]

Appeal method: [Board of Equalization / Hearing Officer / Nonbinding Arbitration]

My opinion of the fair market value of this property as of January 1, [Year] is $[Your Stated Value].

Billing preference during appeal: [85% of the lower of the current or prior year assessment / 100% of current assessed value]

I have attached the following supporting documentation: [list documents, such as comparable sales, photographs, an appraisal report, or repair estimates].

Please confirm receipt of this appeal and notify me of the hearing date and any additional steps required.

Sincerely,
[Signature]
[Printed Name]
[Phone Number]
[Email Address]

What Goes in Each Field

The parcel ID and property address both appear on your Annual Notice of Assessment, along with the contact information for the person in the assessors’ office who handles appeals.² Use the parcel ID exactly as it appears; it is how the county pulls the correct file.

Your opinion of value is the fair market value you believe the property had on January 1 of the tax year.³ Georgia taxes property at 40% of fair market value, so the assessed value on your notice is 40% of the number the county researched. When you appeal, you challenge the fair market value figure, and the assessed value adjusts automatically once the fair market value is settled. Put your fair market value number in the letter, not the 40% figure.

The January 1 date matters for the evidence you attach. A renovation finished in March does not affect a January 1 valuation, but roof damage that existed the previous December does. Keep your documentation tied to what the property looked like on that date.

The Four Grounds You Have to Pick From

Georgia law requires you to select at least one of four legal grounds for the appeal.⁴ The one you check shapes the evidence you will need.

Value is the most common. You are arguing the county set the fair market value too high. Georgia defines fair market value as the price a knowledgeable buyer would pay and a willing seller would accept in an arm’s-length sale. Comparable sales are the core evidence.⁵
Uniformity means your property is assessed at a higher percentage of value than similar nearby properties. Even if the market value looks about right, this ground protects you from being over-assessed relative to your neighbors. Comparable assessment data is the evidence here, not sale prices.
Taxability is the argument that the property should not be taxed at all, usually because it qualifies for an exemption tied to its use, such as land used exclusively for religious or charitable purposes.
Denial of exemption applies when the county rejected your homestead exemption or another personal exemption you applied for.

You can check more than one. If the value looks inflated and your neighbors are assessed lower, select both value and uniformity on the same letter.

The Three Appeal Methods

You also have to pick how the dispute will be resolved.⁴

Board of Equalization (BOE) is the default. A three-member panel of local property owners hears the case and decides by majority vote. It is free, handles all four grounds, and is what most homeowners choose.
Hearing officer is available only for nonhomestead real property with a fair market value above $500,000 as shown on the annual notice, and only for value and uniformity disputes. Additional fees may apply.
Nonbinding arbitration is open to any taxpayer but limited to value disputes. Because the result is nonbinding, either side can reject it and appeal further. Additional fees may apply.

For a residence, the Board of Equalization is almost always the practical answer.

The Billing Preference Line

Your tax bill does not pause while the appeal is pending. Georgia law gives you a choice of how much to pay in the meantime: 85% of the lower of the current or prior year assessment, or 100% of the current assessed value. If you pick 85% and win, you get a refund of the overpayment. If you pick 85% and lose, you owe the remaining balance later. Choosing 100% avoids the catch-up payment but ties up more of your money while the appeal is pending. State this choice in the letter so the county bills you correctly.

What to Attach

The county bears the burden of proving its assessed value by a preponderance of the evidence.⁴ You do not have to prove the home is worth less. Even so, showing up with nothing gives the panel no reason to move off the county’s number. Attach whatever supports the ground you selected.

Comparable Sales

Recent arm’s-length sales of similar homes near yours are the backbone of a value appeal. Look for sales close to the January 1 valuation date with similar square footage, age, lot size, and condition. Three to five strong comparables usually suffice. Explain why each one is relevant and how you accounted for differences; a bare list of addresses and prices is not persuasive.

Comparable Assessments

For a uniformity appeal, pull the assessed values of similar nearby properties from the county’s public records. If your home is assessed at $350,000 and three nearly identical homes on your street sit between $280,000 and $310,000, that disparity tells a clear story.

Corrections to the Property Record

County records sometimes list the wrong square footage, bedroom or bathroom count, lot size, or basement finish. Those errors feed the valuation model and inflate the assessment. Check your property card against reality and bring documentation of the correct figures. Objective, verifiable errors are often the easiest win in an appeal.

Photos and Repair Estimates

Deferred maintenance, structural problems, water damage, and outdated interiors usually are not captured in the county’s model. Document them with photographs and written contractor estimates. A $40,000 roof estimate paired with photos is concrete evidence the property is worth less than its assessed condition implies.

A Professional Appraisal

An independent appraisal from a licensed appraiser following the Uniform Standards of Professional Appraisal Practice (USPAP) carries significant weight. Appraisals cost several hundred dollars, so they make the most sense for higher-value properties or large discrepancies where the potential tax savings justify the expense.

Delivering the Letter and Proving You Filed on Time

The 45-day clock runs from the date printed on the Annual Notice of Assessment, and missing it forfeits your right to challenge the assessment for the current year.¹ There is no filing fee at this stage.

Georgia law lets you deliver the appeal by mail, by hand, or by email if the county has adopted a written policy allowing electronic service.⁴ If you hand-deliver, ask for a date-stamped copy as proof. If you mail, use USPS certified mail with a return receipt so you have legal verification of the submission date. Check the county assessor’s website before emailing, because not every county accepts electronic filings. The PT-311A form itself is available from the Georgia Department of Revenue if you prefer it to a letter; it prompts you for every required field.⁶

1
Georgia Department of Revenue. PT-311A Appeal of Assessment Form
2
Justia. Georgia Code 48-5-306 – Annual Notice of Current Assessment; Contents
3
Georgia Department of Revenue. Property Tax Valuation
4
Justia. Georgia Code 48-5-311 – Creation of County Boards of Equalization; Duties; Review of Assessments; Appeals
5
Justia. Georgia Code 48-5-2 – Definitions
6
Georgia Department of Revenue. Real and Personal Property Forms and Applications