Hearing Officer

(No cost unless Taxpayer hires representation)
Limited to Non-homestead real property in excess of $500,000.

Taxpayer must state grounds for appeal which are limited to value or uniformity.

Hearing officers must be either state certified general real property appraiser or state certified residential real property appraiser and be approved by the GA Real Estate Commission and the GA Real Estate Appraisers Board. Hearing Officer shall be paid a minimum of $25/hour by the County Governing Authority. Hearing Officer must attend required training at his/her expense.

BTA has up to 90 days to review the appeal and notify the taxpayer of its decision.

Taxpayer has 30 days to notify the BTA if he/she is not satisfied with its decision.

BTA has 30 days to send the appeal to the Clerk of Superior Court for scheduling a hearing. If the Clerk cannot find a Hearing Officer, the appeal shall be moved to the BOE.

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.

Other provisions apply.