Worried your Georgia property tax could rise if you appeal? The Board of Equalization cannot raise your value above the county assessors' figure, except on a value already frozen by an earlier appeal. HB 581 ended the 299c freeze for losing appeals.
# Can Your Property Tax Assessment Go Up If You Appeal in Georgia?
Every year, thousands of Georgia homeowners stare at an overinflated assessment notice and think the same thing: what if my property tax goes up if I appeal? It is the single most common question. and the single biggest reason people pay more than they should without a fight. The fear is understandable. Nobody wants to poke the bear and end up worse off.
Here is the direct answer: the Board of Equalization can lower your value but cannot raise it above the county assessors' figure, except on a value already frozen by an earlier appeal. But the full picture has gotten more complicated since 2025, when HB 581 changed the safety net that used to protect even unsuccessful appellants. This article breaks down exactly what can and cannot happen, and why evidence matters more now.
Not above the county assessors' figure, with one exception. The Board of Equalization, a hearing officer, or an arbitrator can lower your value but cannot raise it above what the county assessors set (O.C.G.A. § 48-5-311(e)(9)), except on an appeal filed while a 299(c) freeze from an earlier appeal is in effect. Under O.C.G.A. § 48-5-311, the burden of proof at a BOE hearing is on the county Board of Tax Assessors. They have to justify the value they assigned.
That limit applies to the Board of Equalization, a hearing officer or an arbitrator. The county assessors can still make changes or corrections to your value when they review your appeal.
If you appeal and lose at the Board of Equalization, and your value was not already frozen by an earlier appeal, your assessed value stays at the amount the county originally set on your Annual Assessment Notice. You pay the same tax bill you would have paid if you had never appealed at all.
During the appeal process, your temporary tax bill is calculated at the lesser of 85% of the current year’s assessment or 100% of the prior year’s. whichever is lower. Once the appeal is resolved, any difference is reconciled. You will not face penalties or interest for the appeal period.
You can also withdraw your appeal at any time before the hearing. There is no penalty for filing and later deciding not to proceed.
Superior Court hears the appeal from scratch (de novo), and the county assessors must prove their value by a preponderance of the evidence. It is formal litigation that begins with a settlement conference with the assessors, so talk to a Georgia property tax attorney before taking a case there. At the Board of Equalization, hearing officer and arbitration levels, the value can be lowered but not raised above the county assessors' figure, except on an appeal filed while a 299(c) freeze is in effect.
This is where the story gets important. Georgia has long had one of the most homeowner-friendly appeal protections in its tax law: the 299c value freeze. Under O.C.G.A. § 48-5-299(c), when an appeal reduces a property’s value, that value can be held for three years (the appeal year plus two additional years), subject to the statutory exceptions. The assessors cannot raise it during that period unless an exception applies: for example, you file a new appeal or a return at a different value, or an on-site inspection finds substantial changes or record errors.
Before 2025, the old version of the statute read: “When the value of real property is reduced or is unchanged...” That meant an appeal that ended with the value unchanged also carried the three-year freeze under the old rules.
HB 581 changed that. Signed by Governor Kemp in April 2024 and approved by Georgia voters in a November 2024 referendum with 63% support, the bill took effect January 1, 2025. The revised statute removed “or is unchanged” and now reads: “When the value of real property is reduced from the value...” You must win an actual reduction to trigger the freeze.
For a deeper dive into what the freeze means for your appeal strategy, see the complete 299c freeze explainer. For the specific legislative changes, see the HB 581 law change breakdown.
The core appeal mechanics did not change: the Board of Equalization can lower your value but cannot raise it above the county assessors' figure, except on a value already frozen by an earlier appeal. But the safety net underneath you is different now. Here is a side-by-side comparison:
Under the old rules, a no-change result still carried the freeze. Under the new rules, a losing appeal means you go back to the normal reassessment cycle: the county can raise your value the following year without any freeze protection.
This does not mean appealing became risky. It means appealing became something you want to win rather than something you could afford to lose. The quality of your evidence now matters more than it ever did.
Let’s make this concrete. Sarah owns a home in Fulton County.
Sarah has three choices:
Option 1. Do nothing. She pays $4,800 this year and every year until the county reassesses. No freeze protection. No reduction.
Option 2. Appeal and win. The BOE agrees her home is worth $350,000. Her tax bill drops back to $4,200. If that reduced value holds for three years, subject to the statutory exceptions, and the millage rate stays the same, her estimated savings are about $1,800.
Option 3. Appeal and lose. The BOE keeps her value at $400,000. She pays $4,800. exactly the same as if she had done nothing. Under the old rules, she would have gotten the freeze anyway. Under HB 581, she does not. The county can raise her value again next year.
The critical insight: Sarah’s value is not under an earlier freeze, so losing at the Board leaves her where doing nothing would. The only difference is that under HB 581, she no longer gets a consolation prize for losing. The estimated payoff for winning (about $1,800 over three years if the reduced value holds, subject to the statutory exceptions) has not changed.
No. This is one of the most persistent myths in Georgia property tax, and it has no basis in reality. County assessors do not maintain retaliation lists. They do not flag properties for future increases because the owner filed an appeal.
Georgia counties reassess properties using mass appraisal models. computer-driven systems that evaluate thousands of properties simultaneously based on market data, comparable sales, and property characteristics. Your individual appeal does not change how the algorithm treats your property in future years.
Consider the scale: Fulton County alone processes tens of thousands of assessment notices every year, and only about 4.4% of metro Atlanta parcels file appeals. The assessor’s office is not tracking individual filers for retaliation. they are trying to process a massive volume of valuations within tight statutory deadlines.
The data actually suggests the opposite of retaliation. Among 748,421 Georgia appeals analyzed between 2015 and 2020, 43.5% were settled or withdrawn before a hearing. often because the county agreed to a reduction during the informal review stage. Counties are more likely to negotiate with you than to punish you.
Often, yes, if your evidence supports a lower value. Filing is free, and the table below shows what a reduction can be worth.
Here is what the numbers look like at a 30-mill combined rate (three-year estimates assume the reduced value holds, subject to the statutory exceptions, and millage stays the same):
For a sourced benchmark: among Gwinnett County appeals that won a reduction for the 2025 tax year, the median cut in value was $15,600, about $218 a year in tax, or about $653 over three years if the reduced value holds, subject to the statutory exceptions, estimated at a typical Gwinnett millage rate (Source: Gwinnett County public records request, 2025 tax year).
What HB 581 changed is the cost of losing, and that cost is simply the absence of a bonus you would not have earned by doing nothing. Your floor is the same. Your ceiling has not moved. The only thing that shifted is the importance of filing a strong appeal with solid comparable sales evidence.
Since the 299c freeze now requires an actual reduction, the quality of your evidence package is everything. A well-prepared appeal with strong comparable sales is the difference between a reduction and a rubber stamp.
The most effective appeals include three to five comparable sales within a half-mile of your property, sold within the last 12 months, with similar square footage, lot size, and condition. Adjustments for differences between the comparables and your home. documented with clear math. make your case dramatically more persuasive to a BOE panel.
AppealAlly's Full-Service Appeal files your appeal for you with $0 upfront, and you pay only if we win.
Georgia law sets the appeal deadline at 45 days from the date of your assessment notice; file using the PT-311A appeal form. Counties typically mail notices in late spring or early summer. The date printed on your notice controls. Confirm with your county before you file.
In Georgia, the Board of Equalization can lower your value but cannot raise it above the county assessors' figure, except on a value already frozen by an earlier appeal. That has not changed.
What did change under HB 581 is the safety net: losing an appeal no longer carries the three-year 299c freeze, and you need an actual reduction to qualify for it. This makes the strength of your evidence more important than ever.
With 41% of Fulton County homes and 49% of Gwinnett County homes overvalued in 2025, the odds are meaningful that your assessment is higher than it should be. A well-prepared appeal remains the single most effective way to lower your property tax bill. and the best defense against an increase is a well-prepared appeal backed by strong comparable sales data.