Appeal Process

Appeal Process Grid

What should I expect on my hearing day?

  • Arrive on time.
  • Six hearings will be scheduled each hour.
  • Be prepared to present your evidence.
  • The Board of Assessor’s staff will present their case first followed by the property owner.
  • A decision will be rendered at the conclusion of the hearing.
  • You will receive a written decision via US Mail shortly after the hearing.
  • Both parties have 30 days to appeal the decision of this Board to the Superior Court of Chatham County.

The Roles of County Departments

Board of Assessors
Attempts to create a tax digest that instills confidence in established values.  The Assessor’s office sends out over 100,000 notices of assessment each year to fully inform the property owners of the assessed value.

Board of Equalization
Attempts to resolve disputes between the citizenry and tax assessor over property value based upon evidence presented at hearings.  The members have sworn to be impartial and to render a decision based upon the evidence presented.

Board of County Commissioners - City Council - Board of Education
Most local governments establish millage rates within their jurisdictions which, when multiplied with the assessed value of the property, result in the amount of taxes owed.

Tax Commissioner
Charged with the collection and faithful reporting of all taxes due.

Clerk of Superior Court
Accepts appeals from the Board of Equalization and as of January 1, 2011 has oversight responsibilities for operation of the Board of Equalization.

Tax Digest
While this is not a department it is the document that is created each year which sets forth the value of all property within the county.