FULTON COUNTY TAX APPEALS


Did you receive a letter from Fulton County stating at the county needs an additional 180 days to complete your appeal? 

Did you receive a letter from Fulton County stating at the county needs an additional 180 days to complete your appeal? 

If so, PLEASE look in your online portal where you submitted your appeal originally (https://iassmartfile.fultoncountyga.gov/) and determine the exact date you submitted your appeal. 

Calculate the number of days that passed between the date you submitted your appeal and the date on the letter you received asking for more time to complete your appeal. IF there are more than 180 days between the date you submitted your appeal and the letter asking for more time, you can possibly be eligible to completely bypass the rest of the appeal process and be awarded the amount you asked for in your appeal submission.

Please note, we are not refuting the county’s right for additional time, we are simply pointing out that the county missed a required deadline and therefore you are entitled to the value you stated on your original appeal submission.

If you think you may be able to take advantage of this section of the law, please write a letter to:

Tara Parker

Fulton County Board of Assessors

Peachtree Center North Tower (Main Office)

235 Peachtree Street, NE Suite 1400

Atlanta, GA 30303

I’ve included a sample letter template, but you will need to provide evidence of your appeal submission, a copy of your 180-day extension letter and indicate how many days were in between demonstrating that the county missed the deadline requirement to send this letter within 180 days of your appeal submission. If you use my template, please enter where there are yellow highlights and then erase the yellow highlights. Ask that the board of assessors honor the value you stated on your original appeal in compliance with this excerpt of Georgia Code Title 48. Revenue and Taxation § 48-5-311 (e)(3)(A). If you don’t know what you originally asked for in your appeal, you can find it under the appeals tab in your tax record.

(3)(A) In each year, the county board of tax assessors shall review the appeal and notify the taxpayer (i) if there are no changes or corrections in the valuation or decision, or (ii) of any corrections or changes within 180 days after receipt of the taxpayer’s notice of appeal. If the county board of tax assessors fails to respond to the taxpayer within such 180 day period, the property valuation asserted by the taxpayer on the property tax return or the taxpayer’s notice of appeal shall become the assessed fair market value for the taxpayer’s property for the tax year under appeal.

You may also send an email, but when I visited the board of assessors office on 3/7, I was told they would prefer a mailed letter. tara.parker@fultoncountyga.gov

I strongly recommend that you make a copy of your letter and evidence AND send the letter certified ail that requires you are sent back receipt of the letter.

If you have a hearing scheduled soon, I recommend you reschedule it to allow the county a chance to follow up with you. You can reschedule your hearing by calling the board of equalization at (404) 613-7792. If you’d like to call and check on the status, you can call: 404-612-6440

Remember, even if your appeal hasn’t been resolved yet, or you haven’t received a board hearing yet, this only applies if you did not receive either a no change letter or corrected assessment in 180 days and may or may not have received a 180 day extension letter.

Please see below for the GA Statute information for your review. Feel free to contact us at appeal@buyselldifferently.com for more information on this strategy and receive a sample letter template.

 

How We Can Help With Your Appeal

In order for us to make the strongest case for your hearing, we need to be able to refute the comps that the county will be using.  Send an email to  boa.openrecords@fultoncountyga.gov to ask for “any and all evidence that will be presented at the board of equalization hearing to include any sales and equity comps sheets appraisers have been presenting at every board of equalization in 2018/2019 thus far.”

Once you receive those, send them to me and I’ll prepare a case to help you prepare for your board hearing. You can start by going online to look for pictures of the county’s comps and start making notes about how those houses are better than yours. You’ll want that for your hearing.

One set of comps before hand, a different set of comps at your hearing

If you requested comps from the county to prepare for your board of equalization hearing, we have been seeing a trend of the appraiser representative presenting a different set of comps at your hearing. This may be because your actual appraiser is unavailable and this appraiser is standing in for the county and the rep doesn’t know that you were sent different comps. They are just preparing for the hearing they know they need to have comps for the hearing.

If this happens, please make sure you bring at least 5 copies of the comps you received from the county so you may pass those out. Advocate for yourself and insist, politely, that your hearing should be based on the comps you were emailed from the appraiser’s office and that you prepared for. Hopefully, the appraiser’s rep and the BoE will agree with you and allow you to continue.

You may also ask the appraiser’s rep the refer to the ISA parcel program (which is likely already loaded on the screen in the hearing room) , look up your parcel (which it should already be loaded) and to look under the “documents” section and hopefully the comps that were emailed out to you will be there. This is what I was told when I had to inquire about this problem, from my own appraiser.

If this does not work and you are not satisfied with your hearing result, I recommend that you complete the steps to continue on to Superior Court. You won’t have to actually go to court, but this initiates a “settlement conference” which will be a meeting with your actual appraiser in which you can make your case again without the BoE and hopefully they will be receptive. The county doesn’t like going to court so they are aiming to “settle” with you at this meeting.

 

Haven’t Heard About Your Appeal or Waiting For Your Hearing?

No problem! Several others are still waiting too.

The Fulton website has improved and now you can track your appeal in the tax record. If you would like to check the status of your appeal, go to https://fultonassessor.org/ and click on “Property Search” under Quick Links. Then click address search and type in your address. Then click on Appeals on the left-hand side to see if you have a Board of Equalization hearing date scheduled.

Just let us know when you have a hearing scheduled or if you have ANY questions, and we’ll be happy to help! appeal@buyselldifferently.com

 

GA Statute info on the 180 days between your appeal submission date and the date of your letter requesting more time.

Georgia Code Title 48. Revenue and Taxation § 48-5-311 (e)(3)(A)

GA Statute info on the 180 days between your appeal submission date and the date of your letter requesting more time.

(3)  (A) In each year, the county board of tax assessors shall review the appeal and notify the taxpayer (i) if there are no changes or corrections in the valuation or decision, or (ii) of any corrections or changes within 180 days after receipt of the taxpayer’s notice of appeal. If the county board of tax assessors fails to respond to the taxpayer within such 180 day period, the property valuation asserted by the taxpayer on the property tax return or the taxpayer’s notice of appeal shall become the assessed fair market value for the taxpayer’s property for the tax year under appeal. If no such assertion of value was submitted by the taxpayer, the appeal shall be forwarded to the county board of equalization.

(B)  In any county in which the number of appeals exceeds a number equal to or greater than 3 percent of the total number of parcels in the county or the sum of the current assessed value of the parcels under appeal is equal to or greater than 3 percent of the gross tax digest of the county, the county board of tax assessors may be granted an additional 180 day period to make its determination and notify the taxpayer. However, as a condition to receiving such an extension, the county board of tax assessors shall, at least 30 days before the expiration of the 180 day period provided under subparagraph (A) of this paragraph, notify each affected taxpayer of the additional 180 day review period provided in this subparagraph by mail or electronic communication, including posting notice on the website of the county board of tax assessors if such a website is available. Such additional period shall commence immediately following the last day of the 180 days provided for under subparagraph (A) of this paragraph. If the county board of tax assessors fails to review the appeal and notify the taxpayer of either no changes or of any corrections or changes not later than the last day of such additional 180 day period, then the most recent property tax valuation asserted by the taxpayer on the property tax return or on appeal shall prevail and shall be deemed the value established on such appeal unless a time extension is granted under subparagraph (C) of this paragraph. If no such assertion of value was submitted by the taxpayer, the appeal shall be forwarded to the county board of equalization.

(C)  Upon a sufficient showing of good cause by reason of unforeseen circumstances proven to the commissioner at least 30 days prior to the expiration of the additional 180 day period provided for under subparagraph (B) of this paragraph, the commissioner shall be authorized, in the commissioner’s sole discretion, to provide for a time extension beyond the end of such additional 180 day period. The duration of any such time extension shall be specified in writing by the commissioner and, at least 30 days prior to the expiration of the extension provided for under subparagraph (B) of this paragraph, shall be sent to each affected taxpayer and shall also be posted on the website of the county board of tax assessors if such a website is available. If the county board of tax assessors fails to make its review and notify the taxpayer and the taxpayer’s attorney not later than 30 days before the last day of such time extension, the most recent property tax valuation asserted by the taxpayer on the property tax return or on the taxpayer’s notice of appeal shall prevail and shall be deemed the value established on such appeal. If no such assertion of value was submitted by the taxpayer, the appeal shall be forwarded to the county board of equalization. In addition, the commissioner shall be authorized to require additional training or require such other remediation as the commissioner may deem appropriate for failure to meet the deadline imposed by the commissioner under this subparagraph.

Georgia Code Title 48. Revenue and Taxation § 48-5-299 (c) When the value of real property is reduced or is unchanged from the value on the initial annual notice of assessment or a corrected annual notice of assessment issued by the board of tax assessors and such valuation has been established as the result of an appeal decision rendered by the board of equalization, hearing officer, arbitrator, or superior court pursuant to Code Section 48-5-311 or stipulated by written agreement signed by the board of tax assessors and taxpayer or taxpayer’s authorized representative, the new valuation so established by appeal decision or agreement may not be increased by the board of tax assessors during the next two successive years,

The information provided in this website does not, and is not intended to, constitute legal advice; instead, all information, content, and materials available on this site are for general informational purposes only.