How Long Do You Have to Appeal a Property Tax Assessment in Georgia?

Georgia gives property owners 45 days to file a property tax appeal, counted from the date the county mails the Notice of Assessment, according to the Georgia Department of Revenue.

The clock starts before you open the envelope.

Georgia’s 159 counties each mail on a different schedule, and the window stays 45 days no matter which one sends it or when.

Note: This is general information, not legal or tax advice. Assessment rules and appeal deadlines are subject to change, so confirm the current details with your county board of tax assessors.

How Georgia’s 45-Day Appeal Clock Starts

The 45 days start on the date the county mails the Notice of Assessment.

It doesn’t start on arrival.

Many counties mail their annual notices sometime between the spring and late summer, though the exact week shifts from year to year and county to county.

Knowing when the clock starts is only half the job.

What It Takes to File Inside Georgia’s 45 Days

Georgia’s 45-day window only protects you if you use it.

Using it means putting your objection in writing and getting it to the county board of tax assessors before the deadline on your notice.

Calling the county to complain isn’t filing your appeal.

A phone call doesn’t count.

Georgia’s Department of Revenue publishes a standard appeal form, Form PT-311A, though a plain letter with the same information works too.

Georgia counts your appeal as filed on the date it’s postmarked, not the date the county receives it.

Georgia’s 45-day filing window carries no extension.

Georgia law does let the appeal process extend later, for scheduling and hearings once your case is already moving.

None of that reaches back to stretch the 45 days you get to file in the first place.

You pick your appeal path right there on the same form: The Board of Equalization, a hearing officer, or arbitration.

That choice decides who reviews your case next.

Each path runs on a separate clock once you’re in it.

Some counties let you file that form online. Others still want a signature on paper.

Check your county board of tax assessors’ website before the deadline sneaks up on you.

How Long Georgia’s Assessment Freeze Lasts

Georgia runs two different timers on your tax bill once you appeal, not just one.

The first starts the moment you file inside your 45 days.

State law caps your temporary bill at whichever figure is lower: Last year’s finalized value or 85% of this year’s disputed value, for as long as the appeal stays pending.

You still pay something during that stretch.

You just never pay the full disputed amount while your case is open.

The second timer only starts if you win.

That’s the upside.

Win, and Georgia locks your new, lower value in place for two more years.

The county can’t raise it back up next spring.

Lose instead, and neither timer helps you: Nothing about next year’s number changes.

How Long a Board of Equalization Appeal Takes

Georgia sends your appeal to the Board of Equalization by default, unless you chose arbitration or a hearing officer when you filed inside your 45 days.

There's no separate deadline to request it, since you already made that choice on your filing.

Once you're in, the wait is usually measured in months, not weeks.

County boards typically take several months to get from a filed appeal to a written decision.

A three-member panel hears the case and issues that decision in writing.

No extra fee applies.

That holds whichever way the decision goes.

Disagree with it, and you have 30 days from that written decision to take it to superior court.

The county gets that same 30-day option if it disagrees instead.

How Long the Hearing Officer Path Takes

Georgia only opens the hearing-officer path to bigger, non-homestead cases: Real estate or wireless equipment valued over $500,000, or other business personal property over $200,000.

Your home doesn't qualify.

You choose this path the same way the other two work, right on your original filing, so there's no separate deadline to request it later.

Once you're in, the county typically takes around 90 days just to set the hearing.

Hearing officers only rule on value and uniformity.

They don't decide exemptions or whether Georgia should tax the property at all.

That makes this lane a better fit for a straightforward dispute over the number than for a complicated case.

Like the Board of Equalization, either side can push a hearing officer's decision to superior court within 30 days.

The 45 More Days Georgia's Arbitration Path Adds

Choosing arbitration in Georgia starts a second 45-day clock, separate from the one that got you here.

You get 45 more days after the county acknowledges your appeal to hand over a certified appraisal from a qualified appraiser.

Skip that second deadline, and the case doesn't just vanish.

It can still move to the Board of Equalization instead.

That only happens if you ask for it in time.

Arbitration itself is nonbinding.

A decision here doesn't have to be the last stop for either side.

Whoever's number ends up further from the arbitrator's final value pays the arbitrator's fee, so guessing low or high both come with a cost.

Either way, you still have 30 days after that decision to take your case to superior court.

What Happens If You Miss the Georgia Appeal Deadline

Georgia's counties don't pause anything once the window closes.

The county calculates your tax bill from that same value for the rest of the year, with no appeal left to file.

There's no grace period.

Your only options are to pay the bill as billed or wait for next year's Notice of Assessment.

That fresh 45-day window lets you try again with new evidence.

A late appeal almost never gets a hearing, no matter how strong the case.

The deadline is what gives the county board of tax assessors the authority to even consider your file.

FAQ

Quick answers to what Georgia property owners ask most about appeal deadlines.

How long do you have to appeal a property tax assessment in Georgia?

45 days from the date your county mails the Notice of Assessment, not the date it arrives. The notice itself prints that exact deadline date.

What happens if you miss the property tax appeal deadline in Georgia?

The assessed value on your notice becomes final for the year, and you lose your right to appeal it until the next annual notice arrives.

Does filing a Georgia property tax appeal freeze your assessment?

Only if you win. A successful appeal locks the new, lower value in place for the next two years. Filing and losing doesn't freeze anything.

What's the difference between the Board of Equalization, a hearing officer, and arbitration in Georgia?

The Board of Equalization hears any property type at no extra cost. A hearing officer only takes non-homestead property above set value thresholds. Arbitration is nonbinding and requires a certified appraisal.

Do you still have to pay property taxes while your Georgia appeal is pending?

Yes. Georgia caps your temporary bill at the lesser of last year's finalized value or 85% of the disputed value while the appeal is open.