How do I appeal my property tax assessment to Superior Court in Georgia?

File a written petition for review with your county board of tax assessors (not the court) within 30 days of receiving the Board of Equalization decision. After a mandatory settlement conference, pay a $25 filing fee if no agreement is reached. The board then certifies the appeal to Superior Court, where the case proceeds as a de novo trial.

How much does it cost to appeal property taxes to Superior Court in Georgia?

The statutory filing fee is just $25. Additional costs may include a certified appraisal ($500–$650), attorney fees (25–45% of savings on contingency, or $150–$500/hour), and expert witness fees ($1,000–$3,000+) if the case goes to trial. Most residential cases settle for a total cost of $525–$2,500.

What is the deadline to appeal a Board of Equalization decision to Superior Court in Georgia?

You have 30 calendar days from the date the BOE decision is delivered to file a petition for review with the county board of tax assessors. This deadline under O.C.G.A. § 48-5-311(g)(1) is absolute, with no grace period or extensions.

Can my property tax assessment go up if I appeal to Superior Court in Georgia?

Yes. Because the Superior Court proceeding is de novo (a fresh trial), the judge or jury is not bound by either party's proposed value and can set the assessment higher than the BOE value. However, this is uncommon for residential properties, especially at the settlement conference stage.

What is the 85% rule for attorney fees in Georgia property tax appeals?

Under O.C.G.A. § 48-5-311(g)(4)(B)(ii), if the final determined value is 85% or less of the BOE's value (80% for commercial property), the county must pay the taxpayer's reasonable attorney fees and litigation costs. This creates significant settlement pressure on counties with weak valuations.

What happens at a property tax settlement conference in Georgia?

After you file a Superior Court appeal, the county must schedule a mandatory settlement conference within 45 days. Both parties negotiate in good faith to agree on a property value. If the county fails to hold the conference within the deadline, your stated value becomes final. Most residential Superior Court appeals resolve at this stage.

Can I represent myself in a property tax appeal at Superior Court in Georgia?

Individual homeowners can represent themselves (pro se) in Superior Court. However, corporations and LLCs must be represented by a licensed attorney. While self-representation is legally permitted, the process involves formal litigation procedures, discovery, and potentially a jury trial.

How to Appeal Property Taxes to Superior Court in Georgia

Only 3.5% of Georgia homeowners take their tax appeal to Superior Court. For a $25 filing fee, it could be the best move after losing at the BOE.

How to Appeal to Superior Court After Losing at Board of Equalization in Georgia You sat through your Board of Equalization hearing, presented your evidence, and the board still set your property value higher than you think it should be. Maybe they "split the baby" between your number and the county's. Maybe they barely budged at all. Most homeowners stop here. According to Hallock Law Group, only about 3.5% of Georgia property tax appeals that reach a hearing ever move on to Superior Court. That means 96.5% of homeowners accept a BOE decision they may not agree with. The cost to file? Twenty-five dollars. That $25 opens the door to a completely fresh proceeding where the burden of proof shifts to the county, where a mandatory settlement conference forces real negotiation, and where a judge or jury decides your value from scratch. If the county's valuation was weak enough, they may even have to pay your attorney fees. This isn't a guaranteed win, and it isn't the right move for everyone. But if you understand the rules, the costs, and the realistic outcomes, you can make a clear-eyed decision about whether Superior Court makes sense for your situation. What "De Novo" Means and Why It Matters When you appeal a BOE decision to Superior Court, you're not asking a judge to review whether the BOE made a mistake. Under O.C.G.A. § 48-5-311(g)(4), the Superior Court conducts a de novo proceeding. That's Latin for "from the beginning." In practical terms, this means: The BOE decision is essentially wiped clean. The court starts over. The burden of proof falls on the county board of tax assessors, not on you. They must prove their assessed value is correct by a preponderance of the evidence. You can present new evidence you didn't have at…

Frequently Asked Questions

How do I appeal my property tax assessment to Superior Court in Georgia?: File a written petition for review with your county board of tax assessors (not the court) within 30 days of receiving the Board of Equalization decision. After a mandatory settlement conference, pay a $25 filing fee if no agreement is reached. The board then certifies the appeal to Superior Court, where the case proceeds as a de novo trial.
How much does it cost to appeal property taxes to Superior Court in Georgia?: The statutory filing fee is just $25. Additional costs may include a certified appraisal ($500–$650), attorney fees (25–45% of savings on contingency, or $150–$500/hour), and expert witness fees ($1,000–$3,000+) if the case goes to trial. Most residential cases settle for a total cost of $525–$2,500.
What is the deadline to appeal a Board of Equalization decision to Superior Court in Georgia?: You have 30 calendar days from the date the BOE decision is delivered to file a petition for review with the county board of tax assessors. This deadline under O.C.G.A. § 48-5-311(g)(1) is absolute, with no grace period or extensions.
Can my property tax assessment go up if I appeal to Superior Court in Georgia?: Yes. Because the Superior Court proceeding is de novo (a fresh trial), the judge or jury is not bound by either party's proposed value and can set the assessment higher than the BOE value. However, this is uncommon for residential properties, especially at the settlement conference stage.
What is the 85% rule for attorney fees in Georgia property tax appeals?: Under O.C.G.A. § 48-5-311(g)(4)(B)(ii), if the final determined value is 85% or less of the BOE's value (80% for commercial property), the county must pay the taxpayer's reasonable attorney fees and litigation costs. This creates significant settlement pressure on counties with weak valuations.
What happens at a property tax settlement conference in Georgia?: After you file a Superior Court appeal, the county must schedule a mandatory settlement conference within 45 days. Both parties negotiate in good faith to agree on a property value. If the county fails to hold the conference within the deadline, your stated value becomes final. Most residential Superior Court appeals resolve at this stage.
Can I represent myself in a property tax appeal at Superior Court in Georgia?: Individual homeowners can represent themselves (pro se) in Superior Court. However, corporations and LLCs must be represented by a licensed attorney. While self-representation is legally permitted, the process involves formal litigation procedures, discovery, and potentially a jury trial.