Appeals are not accepted via fax or email. Please call 770-920-7228 for questions or assistance.
Notice to Property Owners & Occupants
In accordance with O.C.G.A. 48-5-264.1, a member/s of the Douglas County Appraisal staff will routinely check properties on the status of building permits and/or review of properties. Visits may include new construction/additions and remodels, response to tax appeal, sales, property returns, door-to-door Land Lot reviews and reviews filed from property owner. The appraiser/data collector will have a photo identification badge and will be driving an appropriately marked vehicle.
Property Appraisal Reviews Ongoing in Southern Douglas County
Residents with questions are asked to call 770-920-7228.
Assessment & Appeal Process
Each year, the Board of Assessors assigns a value to real property (structures and land), personal property (boats, airplanes, business equipment, inventory, etc.), and mobile homes in accordance with the laws, rules and regulations established by the State of Georgia and Department of Revenue. These appraised values are "fair market values," that is, what the property could expect to sell for if it was sold during the year. Each real property owner will receive an assessment notice annually. Personal property owners will receive an assessment notice if his or her value changes or if a return is filed with the Tax Commissioner’s office between January 1 through April 1 and the County’s value does not agree with the property owner’s return value.
Once assessment notices are mailed (sometime between April 15 and July 1), the property owner should review the value listed on the notice. If they disagree with the fair market value, they have 45 days from the date of the notice to file an appeal with the Appraisal Department. Property owners should request a copy of their property record card to review for accuracy (comparable property values and sales are also available in the Appraisal Department). At the time of appeal, the property owner has the option of arbitration, hearing officer, or an appeal directly to Superior Court instead of the normal appeal process (see below).
Normal Appeal Process
The normal appeal process (also referred to as Board of Equalization appeal) is as follows:
- When an appeal is filed, the Board of Assessors will review the property value and notify the property owner in writing (30-day letter) whether or not a change has been made in the value.
- If the value was found to be fair and the Board of Assessors makes no change, the appeal will be automatically forwarded to the Grand Jury-appointed Board of Equalization.
- If the Board of Assessors made a change and the property owner accepts the new value, he does not need to do anything, the appeal will be withdrawn at the end of the 30-day period. However, if the property owner does not agree with the change and wishes to further the appeal, he must notify the Appraisal Department in writing within the 30-day period. The appeal will then be forwarded to the Board of Equalization.
- The Board of Equalization will schedule a hearing date for each appeal and the property owner will be notified by mail of the hearing date/time. It is recommended that the property owner attend the Board of Equalization hearing and be prepared to present information to support the property owner’s opinion of fair market value. Once the Board of Equalization has made a decision, the property owner again has two options. If the property owner agrees with the decision, he does not need to do anything. The appeal will be settled at the Board of Equalization value. However, if the property owner or Board of Assessors does not agree with the decision, either party can appeal this decision to Superior Court within 30 days from the date on which the decision of the County Board of Equalization is mailed (the property owner must notify the Assessors’ office in writing that he wishes to appeal this decision to Superior Court). The property owner is required to pay a filing fee of $25 to the Clerk of Superior Court, Douglas County.
Additional Appeal Options
Additional cost/fees may apply to these options.
- Arbitration - Directly to arbitration (valuation is the only grounds that may be appealed to arbitration) The decision may be appealed to the Superior Court
- Hearing Officer - For a parcel of non-homestead property with a fair market value in excess of $500,000, to a hearing officer with appeal to Superior Court (value and uniformity only)
- Superior Court - Directly to Superior Court (required consent of Board of Assessors) (any/all grounds)
The Georgia Department of Revenue establishes values for motor vehicles each year. The deadline to file an appeal is the same as the deadline listed on the tag bill.