Of 748,421 Georgia property tax appeals filed between 2015-2020, 94.4% went to the Board of Equalization, 5.2% to a Hearing Officer, and just 0.4% to Arbitration. This comparison breaks down the data behind each appeal method.
# Georgia Property Tax Appeal Methods Compared: BOE vs. Arbitration vs. Hearing Officer vs. Superior Court
Last Updated: March 2026
Georgia homeowners filed 122,174 property tax appeals in 2020, yet 94.4% of those appeals used only one of the four available paths. The Board of Equalization dominates Georgia's appeal system, while arbitration, hearing officers, and Superior Court each serve distinct situations that most homeowners never consider.
This comparison breaks down the data behind each appeal method: who uses it, what it costs, how long it takes, and when it makes strategic sense.
The four appeal paths on the PT-311A form aren't used in equal measure. An analysis of 748,421 Georgia property tax appeals filed between 2015 and 2020 reveals a dramatic concentration:
Source: Hallock Law LLC analysis of Georgia DOR appeal data, 2015-2020. Estimated annual volumes are calculated from 2020 totals. Superior Court percentages include appeals from all lower-level methods.
94.4% of Georgia property tax appeals that reach a hearing go through the Board of Equalization. Arbitration, despite being available to any property, accounts for just 0.4%.
The concentration in BOE isn't accidental. It's the only method that's free, doesn't require a certified appraisal, and allows homeowners to argue every available ground (value, uniformity, taxability, and exemption denial). The other methods each impose cost, eligibility, or scope restrictions that narrow their usefulness.
The appeal method you select on the PT-311A determines not just who hears your case, but what arguments you're permitted to make. This is one of the most consequential differences between the four paths.
Source: PT-311A Appeal of Assessment Form, Georgia DOR; O.C.G.A. 48-5-311
Arbitration's "value only" limitation is its most significant restriction. If you believe your home is assessed higher than comparable neighboring properties (a uniformity argument) or that your exemption was wrongly denied, arbitration can't help. You'd need the BOE or, ultimately, Superior Court to raise those issues.
The decision-maker varies dramatically across the four methods, from volunteer citizens to state-certified appraisers to Superior Court judges.
Sources: O.C.G.A. 48-5-311; Hallock Law; Jackson County appeal process
One meaningful distinction: arbitration guarantees your case is heard by a licensed appraiser who evaluates property values professionally. BOE panels are citizen volunteers with 40 hours of Department of Revenue training. For a homeowner with a strong certified appraisal, having a fellow appraiser evaluate the evidence can be an advantage.
Cost is the clearest differentiator between the four methods. BOE costs nothing. Arbitration can cost thousands.
Sources: O.C.G.A. 48-5-311; DeKalb County appeal process; Columbia County appeal process
DeKalb County charges $217 for arbitration filing while most counties charge the statutory $25. Always confirm the fee with your county's Clerk of Superior Court before filing.
Sources: O.C.G.A. 48-5-311; R.E.I Valuations metro Atlanta appraisal costs, 2026; DeKalb County; Jackson County
Arbitration is the only appeal method where losing can cost you money. If the county's value is closer to the arbitrator's determination than yours, you pay the arbitrator's fees, which multiple county websites describe as "potentially substantial."
Timeline matters because your property taxes are in limbo during the appeal. Georgia law provides temporary billing at 85% of the lower of the current or prior year assessment while an appeal is pending.
Sources: O.C.G.A. 48-5-311; DeKalb County appeal process
Arbitration has one hidden advantage in its timeline: if the county Board of Tax Assessors fails to accept or reject your certified appraisal within 45 days, your appraised value automatically becomes final. This statutory default protection doesn't exist in any other appeal method.
Each method carries a different risk profile. BOE has zero financial downside. Superior Court can raise your value above what either party argued.
Sources: O.C.G.A. 48-5-311; Georgia DOR Property Taxpayer's Bill of Rights
Superior Court is the only appeal path where the final value can exceed what either party argued. The judge or jury determines fair market value independently, and that number can be higher than your assessment.
The financial math differs sharply across methods. These calculations use millage rates from the six largest metro Atlanta counties.
Formula: Annual savings = FMV reduction x 0.40 (assessment ratio) x millage rate. Data source: AppealAlly county data, 2024
Using these figures, here's the minimum FMV dispute needed for each method to break even over the 3-year 299c freeze period:
Formula: Break-even FMV = Total cost / (0.40 x millage rate x 3 years). The 299c freeze locks the reduced value for 3 years after HB 581 (2025), provided the appeal results in an actual reduction.
Georgia's appeal landscape has changed significantly through recent legislation. These changes shift the relative advantages of each method.
Sources: Lexology legal analysis; Georgia Municipal Association; O.C.G.A. 48-5-311
The 2015 restoration of nonbinding arbitration (HB 202) is the most important recent change for method selection. Before 2015, the arbitrator had to pick one side's value with no appeal ("baseball arbitration"). Now the arbitrator determines fair market value independently, and either party can appeal to Superior Court. That shift made arbitration significantly less risky.
Georgia's appeal system is unusually taxpayer-friendly. The $25 Superior Court filing fee, burden of proof on the county, and 3-year value freeze are advantages most states don't offer.
Sources: O.C.G.A. 48-5-311; Hallock Law comparative analysis; state statutes
Georgia stands out by offering four distinct appeal methods at the initial filing stage. Most states route all appeals through a single administrative hearing, with judicial appeal available only after that hearing. Georgia's system gives property owners an unusual amount of control over how their case is heard.
While the statutory arbitration filing fee is $25, actual costs vary by county. Filing fees are paid to the Clerk of Superior Court and refunded if the county accepts your certified appraisal.
Source: County Board of Tax Assessors websites, 2026. Confirm current fees with your county before filing.
Georgia's four appeal methods serve different situations. BOE is the right default for most homeowners because it costs nothing, allows the broadest range of arguments, and handles 94.4% of all appeals. Arbitration has narrow utility for property owners who already have a certified appraisal and want their case decided by a licensed professional. The hearing officer option exists primarily for high-value commercial properties. And Superior Court is the escalation path for cases where the stakes justify the cost of litigation.
The data consistently shows that method selection matters less than evidence quality. Across all four paths, 43.5% of appeals settle before a hearing, and outcomes at every level depend on the strength of your comparable sales, property condition documentation, and valuation analysis.
This article compiles data from the following sources:
Limitations: The Hallock Law dataset covers 2015-2020; more recent statewide appeal method breakdowns are not publicly available. The 0.4% arbitration figure reflects the 2015-2020 period. Arbitrator fee ranges are estimates from county guidance (no statewide schedule exists). Filing fee variations beyond the counties listed should be confirmed directly with the relevant Clerk of Superior Court.
Data verified: March 2026. All source URLs confirmed active. All calculations use the formula: Annual tax impact = FMV change x 0.40 (assessment ratio) x millage rate.