Georgia Property Tax Arbitration: Is It Worth the Cost?
Only 0.4% of Georgia property tax appeals use arbitration — but for the right situation, it's the best path available.
Nonbinding Arbitration for Property Tax Appeals in Georgia: When It's Worth It and When It's Not Out of every thousand property tax appeals filed in Georgia, roughly four choose arbitration. That's 0.4% of all appeals statewide, according to Hallock Law's analysis of Georgia Department of Revenue data from 2015 to 2020. The other 99.6% go through the Board of Equalization or a hearing officer. So why does nonbinding arbitration property tax Georgia law even exist? And why would you, a homeowner staring at an inflated assessment notice, consider a path that costs money when the alternatives are free? Because for certain homeowners in certain situations, arbitration is the smartest move available. It puts a licensed appraiser in the decision-making seat instead of a panel of volunteers. It creates a 45-day window where the county can simply accept your value and close the case. And it gives you a fallback to Superior Court if things don't go your way. The problem is that nobody explains this option clearly. The PT-311A appeal form gives you a single checkbox and a sentence of description. County websites contradict each other. Some still reference binding arbitration rules that haven't applied to residential appeals since 2015. This article is the deep dive that form doesn't give you. If you're looking for a broader comparison of all three appeal paths, we've covered that in our guide to BOE vs. arbitration vs. hearing officers. What follows here is everything you need to know about arbitration specifically: the process, the costs, the timeline, and a clear framework for deciding whether it's right for your situation. What Is Nonbinding Arbitration for Property Tax Appeals in Georgia? Nonbinding arbitration is one of three appeal paths available to Georgia property owners who disagree with their assessed property value. When you file your…
Frequently Asked Questions
What is nonbinding arbitration for property tax appeals in Georgia?
Nonbinding arbitration is one of three appeal paths available under O.C.G.A. § 48-5-311 when you disagree with your property's assessed value. You elect it on the PT-311A form, and a state-certified real property appraiser reviews the evidence and determines fair market value. The decision is "nonbinding" because either party can appeal to Superior Court within 30 days. Unlike the Board of Equalization, arbitration can only address value disputes, not uniformity, taxability, or exemption issues.
Do I need a certified appraisal for property tax arbitration in Georgia?
Yes, a certified appraisal is mandatory. You must provide it to the Board of Tax Assessors within 45 days of their acknowledgment of your appeal. The appraisal must be prepared by a Georgia-licensed real property appraiser with an effective date no more than nine months before January 1 of the tax year. Residential appraisals typically cost $350 to $750 in Georgia.
How much does property tax arbitration cost in Georgia?
The minimum cost is $375 to $967, which includes a $25 to $217 filing fee (varies by county) and a required certified appraisal ($350 to $750 for residential properties). If you lose, you may also pay the arbitrator's fees, bringing the total to $925 to $2,967 or more. By contrast, Board of Equalization hearings are free.
What is the difference between binding and nonbinding arbitration for Georgia property taxes?
Under nonbinding arbitration (current law since HB 202 in 2015), the arbitrator determines fair market value independently and either party can appeal to Superior Court within 30 days. Under binding arbitration (which applied from 2010 to 2015 under SB 346), the arbitrator was required to choose either the taxpayer's value or the county's value with no appeal. Some county websites still reference binding arbitration, but the PT-311A form election is for the nonbinding version.
When should I choose arbitration over the Board of Equalization?
Arbitration makes the most sense when you already have a qualifying certified appraisal (eliminating the $350-$750 cost barrier), the gap between your value and the county's is large ($50,000+), and you want a professional appraiser evaluating your evidence rather than a volunteer citizen panel. If your dispute involves uniformity, taxability, or exemptions, or if the expected reduction is modest, the free BOE hearing is usually the better choice.
What happens if the county doesn't respond to my certified appraisal within 45 days?
If the Board of Tax Assessors fails to accept or reject your certified appraisal within 45 days of receiving it, your appraised value automatically becomes the final assessed value. This is a statutory protection under O.C.G.A. § 48-5-311(f) that effectively rewards taxpayers who submit strong appraisals, since county inaction defaults in your favor.
Can I switch from arbitration to the Board of Equalization after filing?
You cannot change your appeal path after filing the PT-311A form. However, if you elected arbitration but cannot obtain a certified appraisal within the 45-day deadline, you can redirect your appeal to the Board of Equalization during that same period. This is a built-in safety valve that preserves your appeal even if the appraisal timeline doesn't work out.