Assessment Ratio
40%
Appeal Deadline
45 days from notice of assessment (2026)
Official Form
PT-311A
Risk of Increase
Yes
How Assessment Works in Georgia
Georgia assesses property at 40% of fair market value. Your tax bill is calculated on this assessed value (40% of market value), not the full market value. If your assessment implies a market value higher than comparable sales support, you have grounds to appeal.
Risk of Increase
In Georgia, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in Georgia
File Form PT-311A with your county Board of Tax Assessors by mail or in person within 45 days of the assessment notice date.
Step-by-Step
Georgia Appeal Process
Receive your annual Notice of Assessment from the county Board of Tax Assessors.
File Form PT-311A (Notice of Appeal) within 45 days of the notice date.
The Board of Tax Assessors will review your appeal and may offer an informal settlement.
If not resolved, your case goes to the Board of Equalization for a hearing.
Present your comparable sales evidence at the hearing.
If you disagree with the Board of Equalization decision, you can appeal to superior court or opt for binding arbitration.
FAQ
Georgia Property Tax Appeal Questions
How does the 40% ratio work in Georgia?
If your home's fair market value is $300,000, the assessed value should be $120,000 (40%). Your tax bill is calculated on $120,000 times your millage rate. If the county says your home is worth $350,000, your assessed value would be $140,000 - a difference of $20,000 in assessed value.
Can my Georgia assessment increase on appeal?
Yes. The Board of Equalization can increase your assessed value. This is more common when a property's assessment is clearly below market value. If you have strong evidence of over-assessment, the risk is minimal.
What is the freeze-and-cap provision?
Some Georgia counties offer a "value freeze" or homestead exemption that caps assessment increases. Check with your county tax assessor to see if any special exemptions apply to your property.