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 file an appeal 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 to schedule 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.
Hearing Officer Appeal
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Please contact Chief Deputy Rick Setser at 404-371-2391.