Appeal Process Summary
Grounds for Appeal:
- Exemption Denied
- Breach of Covenant
- Denial of Covenant
Options for Appeal:
Board of Equalization
There is no charge to appeal to the Board of Equalization (BOE). Upon receiving your appeal, the Board of Assessors (BOA) will review the value or denial in question and notify you of any changes. If you are dissatisfied with the changes, you have the right to continue your appeal to the BOE. If the BOA makes no changes, we will notify you and your agent that your appeal has been certified to the BOE without the necessity of further action from you.
The BOE is a panel made up of Camden County property owners appointed by the Camden County Grand Jury. Each board member has attended at least 40 hours of training in property tax laws and appraisal. If you select this option, you will be scheduled for a hearing before the BOE. The BOE members will have reviewed your letter of appeal. At the hearing, they will listen to your presentation and a presentation from the county appraiser. They will then render an independent decision as to the value of the property and you will be notified of this decision in writing. Either party may appeal to Superior Court within 30 days of the BOE decision. Filing fees will be required if you appeal to Superior Court.
Within 10 days of receiving your appeal to Non-Binding Arbitration, the BOA will send an acknowledgment to you stating your requirement to provide us, at your expense, a certified appraisal of your property prepared by a qualified appraiser. The date of the appraisal should be no more than nine months prior to the date of assessment (January 1) of the tax year of the appeal. You are also required to submit a check in the amount of $25, payable to the Camden County Clerk of Superior Court for filing fees.
Upon receipt of your appraisal and within 45 additional days, we will either accept the appraisal, in which case the value will become final and we will return your filing fee; or we will reject the appraisal and certify the appeal to the appeal administrator to issue an order authorizing arbitration. Within 10 days of the rejection, we will send you or your attorney of record, if any, a written notice of rejection by certified mail and notice of a meeting time and place to select an arbitrator.
If the parties agree on the selection of an arbitrator, the matter shall be submitted to a single arbitrator. If the parties cannot agree on a single arbitrator, the presiding chief judge of the Superior Court may choose the arbitrator within 30 days after the filing of a petition by either party.
At the conclusion of the arbitration hearing, the arbitrator shall render a decision regarding the fair market value fo the property. If your value is closest to the value determined by the arbitrator, the county is responsible for the fees and costs of the arbitrator. If the county’s value is closest, you are responsible for the fees and cost of the arbitrator. The provisions of nonbinding arbitration may be waived at any time by written consent of both parties. The decision of the arbitrator is not final and therefore appealable to Superior Court by either party.
Appeals to a hearing officer are for disputes involving VALUE or UNIFORMITY and limited to non-homestead properties or wireless personal property valued in excess of $500,000. There is no cost to file an appeal to a hearing officer unless you hire an agent to represent you.
Hearing officers must be either state-certified general real property appraisers or state-certified residential real property appraisers and be approved by the GA Real Estate Commission and the GA Real Estate Appraisers Board. Hearing officers must attend required training at his/her expense.
The BOA has up to 90 days to review the appeal and notify the taxpayer of its decision. The taxpayer has 30 days to notify the BOA if he/she is dissatisfied with its decision. Upon receipt of such notification, the BOA has 30 days to send the appeal to the appeal administrator to schedule a hearing. If the appeal administrator cannot find a hearing officer, the appeal shall be moved to the Board of Equalization.
At the conclusion of the hearing, the hearing officer shall notify both parties of the decision verbally and shall send the decision in writing. Either party may appeal to Superior Court within 30 days of this decision.