A commercial property owner receives a notice of assessment from the county board of tax assessors, mailed on March 10th. The owner disagrees with the new assessed value. Under Georgia law, what is the deadline for filing an appeal of this assessment?
Correct Answer
C) Within 45 days of the mailing date
Under O.C.G.A. § 48-5-311(e), a property owner has 45 days from the date of mailing of the notice of assessment to file a written appeal with the county board of tax assessors. From a March 10th mailing date, this would give the owner until April 24th to file.
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More Ga Property Tax Questions
A Georgia homeowner's property has a fair market value of $220,000. She does not qualify for any floating homestead exemption and receives only the standard $25,000 homestead exemption (applied to fair market value before the 40% assessment ratio). If the county millage rate is 15 mills, what is her annual property tax?
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A seller paid the full annual property taxes of $3,650 on January 1st for the entire calendar year. The closing takes place on September 15th, and the seller is responsible for the day of closing. Using the 365-day method, what credit does the seller receive at closing for the buyer's share of the taxes?
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- → An investment property in Georgia generates $48,000 in annual net operating income. Using the income approach with a 7% capitalization rate, an appraiser determines the property's fair market value. If the county assesses at 40% of fair market value and the total millage rate is 32.5 mills, what is the approximate annual ad valorem tax?
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Previous Question
A seller paid the full annual property taxes of $3,650 on January 1st for the entire calendar year. The closing takes place on September 15th, and the seller is responsible for the day of closing. Using the 365-day method, what credit does the seller receive at closing for the buyer's share of the taxes?
Next Question
A 67-year-old Georgia homeowner has an annual household income of $28,000 and has occupied the home as a primary residence for over five years. Which property tax exemption category would generally provide this homeowner the greatest reduction in taxable value?