SUMMARY:

            This bill would amend Part 2 of Article 5 of Title 48 of the O.C.G.A. to provide a comprehensive revision of assessment appeals.

REQUIREMENTS:

• The bill would remove the possibility of a county having a Board of Equalization.
• A dissatisfied taxpayer could appeal his/her property assessment by requiring the county to get an independent appraisal and give it to the taxpayer.
• If the taxpayer disagrees, he/she has 45 days to get his/her own appraisal.  Otherwise, the county appraisal stands.
• If the taxpayer gets an independent appraisal ant the difference is 20% or less, the taxpayer’s appraisal stands.
• If the taxpayer’s appraisal exceeds 20% and the county does not agree to the independent appraisal, the taxpayer may take it to superior court or to a court-appointed arbitrator with the cost not to exceed $50, a shared cost.