Buyers and

sellers in the market create value. The Assessors Office studies the market

and collects information about properties to estimate value.

The Assessors

Office also keeps track of ownership changes, maintains maps of parcel

boundaries, keeps descriptions of buildings and property characteristics

up to date, keeps track of individuals and properties eligible for exemptions

and other forms of property tax relief, and, most important, analyzes

trends in sales prices, construction costs, and rents to estimate the

value of all assessable property.

Procedures

used by the Assessors Office are established by the State of Georgia Revenue

Department. Most data gathered and used by the Assessors Office is public

information and can be reviewed during normal business hours, 8 a.m. to

5 p.m., Monday through Friday, or online at www.admin.co.fayette.ga.us .

Appeal process

It is the responsibility

of the Fayette County Board of Assessors to appraise property at fair

market value, in a uniform manner, as of Jan. 1 of each and every year.

This ensures

that each property owner pays, as nearly as possible, only his proportionate

share of ad valorem (Latin: at value) taxes. If there has been a change

in value from the previous year or if the property owner has filed a Return

of Value between Jan. 1 and April 1, the Assessors will mail a "Notice

of Value" to the owner. From this "Notice of Value", the

property owner may appeal.

How do I find out if my

assessment is equitable and at fair market value?

County appraisers

research and study approximately 3,000 Fayette county sales each year.

The appraisers visit and evaluate both new and existing properties and

collect data on the local market. With the exception of some information

such as income and reporting documents the majority of our files are public

record and may be viewed by anyone either in our office or here on the

net. Basically you would be looking for recent sales of similar properties

in order to get an idea of what your property might sell for if put on

the market.

How do I appeal my assessment?

An appeal to

the Board of Assessors must be written and must give descriptive information

such as the parcel ID number or map number. It must be signed and dated

and must be received by the Board of Assessors within 45 days from the

date of the "Notice of Value". The appellant must declare on

what grounds they are appealing and must give their opinion of value.

An appeal can

also be made through Arbitration. The property owner must include the

above mentioned information and adhere to the 45 day time limit. Arbitration

requires the taxpayer to submit a check for $67 payable to the Clerk of

Superior court and be prepared to pay all or part of the fees for independent

appraisers and a court appointed referee.

What are grounds for appeal?

Value Does

value given by Assessors represent what the property would sell for on

the open market?

Taxability

Is the property taxable or exempt?

Uniformity

Has the property been valued with the same method as similar properties?

Denial of

exemption Have you applied for and been denied homestead exemption or

conservation use covenant?

Who may appeal?

The owner of

the property as of Jan. 1 has the authority to appeal if a change was

made from the prior year value or if the taxpayer filed a Return of Value

with the Tax Commissioner between Jan. 1 and April 1. The property owner

may give written authority to a tax representative or an attorney to appeal

on his behalf.

What is a Return of Value?

A Return of

Value is filed between Jan. 1 and April 1 with the Tax Commissioner. It

is a declaration of value. If you change your property in any way or simply

disagree with the valuation from the prior year you should file a Return

of Value. The Board of Assessors is required to review their assessment

and send you a "Notice of Value". A Return of Value is not an

appeal; however, it may give you the right to appeal later in the year.

Can I appeal if I bought

the property after Jan. 1?

If you did

not own the property on Jan. 1, you must have authority to appeal on behalf

of the previous owner.

What if I appeal and the

Tax Assessors change their new assessment?

If you appeal

and the Board of Assessors changes your value you will receive a letter

giving their new opinion of value. You have 21 days to file an appeal

to the Board of Equalization if you are still not satisfied with the outcome.

What if I appeal and the

Assessors don't change their new assessment?

If you appeal

and the Board of Assessors does not change their new assessment, they

will automatically forward your appeal to the Board of Equalization. They

will also send you a letter informing you of the status of your appeal.

What is the Board of Equalization?

The Board of

Equalization is a three-member panel of Fayette County taxpayers. They

are appointed by the Grand Jury and are not affiliated with the Board

of Assessors. The Board of Equalization will set up an appointment with

you in order to review your appeal. Their decision will override the Board

of Assessors.

What if I still don't like

the value the Board of Equalization determines?

The Board of

Equalization will notify the taxpayer of their findings within ten days

of their hearing. The taxpayer has 30 days to appeal this new value to

Superior court, if they are still not satisfied. A check for $67 payable

to the Clerk of Superior court must be submitted along with the written

appeal. Tax appeal cases are to be heard "first in line" in

Superior court. Court is usually in session in March and September of

each year.

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