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Georgia Property Tax Guide

Appeal and Lower Your Georgia Property Tax.

Georgia gives homeowners something almost no other state does: a three year value freeze after a successful appeal. One afternoon of work can lock in your savings for three full tax years. And every homeowner gets a 45 day appeal window on every annual assessment notice.

Effective Rate
0.89%
State average
Avg Home Value
$319k
Statewide median, 2026
Avg Annual Tax
$2,400
Per Georgia homeowner
Typical Savings
$1,000 to $3,400
Per year, 3 year freeze

How the Georgia Appeal Process Works

  1. Watch for the Annual Notice of Assessment. Most Georgia counties mail notices April through June.
  2. Read it carefully. The notice lists the appeal deadline (45 days from the mail date) and your three appeal track options.
  3. File PT-311A with the county Board of Tax Assessors, selecting Board of Equalization (recommended).
  4. Informal review, the assessor's office may offer a reduction to settle before the BOE hearing.
  5. BOE hearing, three member panel, informal, typically 20 minutes.
  6. Superior Court if denied, within 30 days.

Major Georgia Counties, Where to File

The freeze changes the math. In most states, a successful appeal saves you money for one year. In Georgia, the freeze locks in that value for three, so a successful appeal is effectively worth 3× the annual savings. If you have any grounds to file, the expected value nearly always exceeds the effort.

When You Probably Qualify for a Reduction

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Georgia Property Tax Appeal FAQ

Will appealing raise my assessment?

No. Georgia law caps appeal outcomes at reductions or no change, never increases. And the three year freeze only activates when the board reduces your value.

Does the freeze apply if I add an addition?

No. Substantial renovation or addition breaks the freeze and triggers a fresh assessment for the affected portion of the property.

What is the 299(c) freeze?

"299(c)" refers to the Georgia code section (O.C.G.A. § 48 5 299(c)) that establishes the three year value freeze after a successful appeal. Assessors sometimes refer to it by the section number.

Can I appeal a commercial property?

Yes. Commercial and income producing properties in Georgia can appeal through the same PT-311A process, often via the Hearing Officer track for homes over $500k.