The PT-311A is how Georgia homeowners formally appeal a property tax assessment. Picking the wrong appeal method, missing the 45-day deadline, or entering a weak value assertion can hurt your case. Learn what each section means so you can file correctly.
# PT-311A Explained Line-by-Line: What Each Choice Actually Means in Georgia
If you’re appealing your Georgia property tax assessment, the PT-311A is the state’s standard “Appeal of Assessment” form. It looks simple—but the checkboxes you pick can quietly determine what you’re allowed to argue, who hears your case, and what extra fees or requirements you just signed up for.
Georgia’s Department of Revenue (DOR) publishes the statewide PT-311A and reminds taxpayers of two big rules: file with your County Board of Tax Assessors (not the state), and file within 45 days of the date the assessment notice was sent. (Georgia DOR PT-311A page)
Below is a plain-English walkthrough of each line and each choice—so you can fill it out confidently and avoid the common “checked the wrong box” mistakes.
Here’s the fast version before we go line-by-line:
PT-311A is the uniform appeal form Georgia makes available for property owners to dispute an assessment. Counties may also accept a letter that clearly states you’re appealing and which appeal method you elect—but PT-311A is the cleanest way to make sure you included the required elements. (Georgia DOR PT-311A page)
You file it with your county Board of Tax Assessors within 45 days of the date the assessment notice was sent. (Georgia DOR PT-311A page)
This is the tax year you’re appealing (the year shown on your assessment notice). The “digest year” is just Georgia’s term for the county’s annual tax roll year.
Leave this blank. It’s typically assigned by the county.
Use the property owner’s legal name (as shown on the notice or deed) and a phone you’ll actually answer.
This is where notices and hearing information may be sent. If you’ve moved or your mailing address differs from the property address, make sure the mailing address here is correct.
Tip: If you want notices to go to someone else (like a representative), some counties also have separate fields for agent contact info later—use those too.
The form typically lets you choose among:
(PT-311A PDF – revised July 2018)
For most homeowners appealing their house/land, you’re checking Real.
If you’re not sure:
Use the parcel ID / property ID from your assessment notice. Some counties call this a “parcel number,” “map & parcel,” or “account number.”
This is often the street address, subdivision/lot, or a short legal description. Keep it simple (address + parcel ID is usually enough).
This section is where many appeals accidentally get boxed in. Your “grounds” are the legal categories you’re challenging.
You’re saying the county’s fair market value (and therefore assessed value) is too high.
When homeowners pick this:
You’re saying your assessment is unequal compared to similar properties—basically: “Even if the county’s value method is consistent, they applied it unfairly to me.”
Uniformity can be powerful when:
You’re saying the property (or part of it) shouldn’t be taxed the way it is—think classification/tax status issues. This is less common for typical owner-occupied homes, but it can matter in edge cases.
You’re appealing a denial of something like a homestead exemption. If you’re challenging an exemption decision, this is the checkbox that signals it.
These relate to certain conservation use or preferential assessment programs (commonly associated with land use programs). If you’re not in a covenant program, you usually don’t touch these.
This is your number—what you believe the property’s fair market value should be (or what value you’re asserting).
Two practical rules:
(PT-311A PDF – revised July 2018)
This is the most important decision on the form.
This is the standard route for most residential appeals. A county Board of Equalization hears the case, and either side can appeal further to Superior Court. (PT-311A PDF – revised July 2018)
What it means in plain English:
Why homeowners usually choose BOE:
Arbitration is a specific appeal method with stricter rules. The PT-311A itself notes that valuation is the only grounds that can be appealed to arbitration. (PT-311A PDF – revised July 2018)
What it means in plain English:
Why most homeowners don’t choose arbitration:
For a complete guide to the arbitration process, costs, and when it makes sense, see our nonbinding arbitration deep dive.
The form describes this option as limited to:
…and only when fair market value is above the stated threshold, with appeal rights to Superior Court, and limited grounds (value and uniformity). (PT-311A PDF – revised July 2018; Georgia House summary of O.C.G.A. § 48-5-311 appeal process)
What it means in plain English:
This is the “skip the administrative hearing process” option—but only if your county Board of Assessors agrees in writing. (PT-311A PDF – revised July 2018)
For most homeowners, this is not the practical starting point.
This is your chance to state (briefly) why you’re appealing.
Good comments are specific:
Avoid comments like:
Those feelings are valid, but they don’t address the value/legal grounds the appeal is decided on.
Most homeowners check Residential.
Sign and date it. Unsigned appeals can be rejected.
This matters more than people expect. If anyone signs for you (a representative, consultant, family member), include a short signed authorization letter so the county can legally communicate with them. (PT-311A PDF – revised July 2018)
Fill this out if applicable, and keep it consistent with any authorization letter.
The form warns that filing an appeal “will create a review” and that the county may perform an onsite inspection with reasonable notice. That’s normal: the county may verify property characteristics when value is disputed. (PT-311A PDF – revised July 2018)
You may see fields like “Previous Year Value” and “Current Year Value” (sometimes counties also add billing elections or temporary-bill language on their local version of PT-311A).
Two related concepts to understand:
1) Georgia assesses property at 40% of fair market value.
So when you see “40%,” that’s the assessed value ratio (fair market value × 40%). (This often appears on county notices and forms.)
2) Temporary bills while your appeal is pending can follow special rules.
Counties often describe a temporary/partial bill based on formulas tied to 85% and/or prior-year values. For example, DeKalb County’s appeal page explains that the temporary value is generally the lesser of the prior year final value or 85% of the current year value, with an option to elect 100% in certain cases. (DeKalb County appeal process)
Gwinnett County similarly explains a temporary partial bill calculated using the lesser of either 100% of the prior year value or 85% of the most recent value. (Gwinnett County Tax Assessor FAQ)
Why this matters for the form: Some county-specific PT-311A versions include a checkbox/election about how you want to be billed during the appeal. If your county’s version includes that, read it carefully—those elections can be locked in once you submit.
Even if you fill the form out perfectly, you can lose your appeal rights by missing the deadline.
Georgia’s published appeal-process summary explains that an appeal is treated as filed based on the USPS postmark, receipt by statutory overnight delivery, or email transmission if your county has a written policy allowing electronic service. (Georgia House summary of O.C.G.A. § 48-5-311 appeal process)
Practical takeaway:
If you’re an owner-occupied homeowner arguing the county value is too high, a common setup is:
That’s not always right for every case—but it’s the most common “fits the form” path for straightforward residential overvaluation disputes.
The PT-311A is short, but it’s not “just paperwork.” Each checkbox is a decision about what you’re arguing, what process you’re entering, and what rules you’ll have to follow next.
If you want to avoid getting tripped up, focus on three things:
From there, the next step is organizing the evidence and the story you’ll use to defend that number—so when the county reviews your appeal (or schedules a hearing), you’re ready.