Appeal guide · Georgia
How to appeal a commercial assessment in Fulton County
7 steps from the notice to the Fulton County Board of Equalization (owners may instead elect a hearing officer or arbitration) and beyond, with the forms, exchange deadlines and mistakes that decide commercial cases here.
Deadline
45 days from the date the annual notice of assessment is mailed (O.C.G.A. §48-5-311(e)(2)(A)); the last day to appeal is printed on the notice
Where to file
Online appeal at fultonassessor.org, or by mail or in person at a Board of Assessors office
Statute
O.C.G.A. §48-5-311 (appeals to the board of assessors, board of equalization, hearing officer, arbitration and superior court)
The process, in order
Board of Equalization panels are made up of property-owning citizens appointed by the grand jury and managed by the Clerk of Superior and Magistrate Courts; hearings are held at the Fulton County Government Center, 141 Pryor Street. The Board must set a hearing within 15 days of receiving the appeal and hold it no sooner than 20 and no later than 30 days after the hearing notice. Nonhomestead parcels valued over $500,000 can go to a hearing officer who is a state-certified appraiser, and value-only disputes can go to an arbitrator who is a certified appraiser.
Forms you will need
- +Form PT-311A, Appeal of Assessment
- +Written designation of agent or representative
- +Certified appraisal for arbitration
- 1
June, when notices are mailed
Review the notice and property record
Check building area, class, year built and land size in the Board of Assessors' property search, and compare the new fair market value with the prior year and any frozen value.
- 2
Within 45 days of the notice mailing date (July 31 for most 2026 notices)
Choose the forum and file Form PT-311A
File online at fultonassessor.org, by mail or in person, stating an asserted value supported by the income analysis and electing the Board of Equalization, a hearing officer or arbitration.
- 3
Within 45 days of the Board's acknowledgment
Deliver the certified appraisal (arbitration only)
Submit the certified appraisal; the Board of Assessors may accept it or send the case to an arbitrator, with a hearing generally scheduled within 30 days.
- 4
Within 180 days of the appeal
Board of Assessors review
Review any revised value offered by the Board of Assessors. A silent board leaves the asserted value in place; an unacceptable revision moves to the elected forum.
- 5
Request at least 10 days before the hearing; respond at least 7 days before
Exchange evidence
Request the county's witness and document list and serve the owner's own, including the income approach, sales comparables and any appraisal made within nine months of January 1.
- 6
20 to 30 days after the Board of Equalization's hearing notice
Hearing
Present to the Board of Equalization panel, the hearing officer or the arbitrator, with any representative named in writing beforehand.
- 7
Within 30 days of the decision
Appeal to Superior Court
File the notice of appeal with the $25 fee, attend the settlement conference, and keep taxes paid as required before the court hears the case.
Mistakes that lose Fulton County appeals
- Missing the 45-day window, which runs from the mailing date on the notice, not the date it arrived.
- Putting an unsupported round number in the asserted value field when that figure can become the value of record.
- Electing arbitration without having a certified appraisal ready within 45 days of acknowledgment.
- Failing to name the agent in writing before the Board of Equalization hearing.
- Skipping the hearing or filing no written evidence, which forfeits the two-year freeze under O.C.G.A. §48-5-299(c).
Evidence rules
- 1.The Board of Assessors carries the burden of proving its value by a preponderance of the evidence before the Board of Equalization, hearing officer, arbitrator and superior court, although its findings on factual characteristics are prima facie correct before the Board of Equalization.
- 2.Either side may ask for the other's list of witnesses and documents at least 10 days before the hearing; the list is due at least 7 days before, and noncompliance can lead to a continuance or exclusion of the evidence (O.C.G.A. §48-5-311(e)(6)(A)).
- 3.An owner may submit an appraisal made within nine months before the assessment date, and the county's most recent sales ratio study, as evidence of value.
- 4.Arbitration requires a certified appraisal delivered within 45 days of the Board of Assessors' acknowledgment of the appeal, or the arbitration appeal ends unless the owner elects to forward it to the Board of Equalization.
- 5.Agents and representatives must be named in writing to the Board of Equalization before the hearing, and reschedule requests need at least 48 hours' notice.
Frequently asked
What share of value is taxed in Fulton County?
Georgia assesses property at 40% of fair market value. A Midtown office building with a $50 million fair market value carries a $20 million assessed value, before exemptions, to which each jurisdiction's millage rate applies.
Can a commercial owner use a hearing officer instead of the Board of Equalization?
Yes, for disputes over value or uniformity of nonhomestead real property whose fair market value on the notice exceeds $500,000. Hearing officers are state-certified appraisers, which suits income-driven commercial cases.
Does a reduction carry into future years?
Generally yes. A value reduced or unchanged on appeal cannot be raised by the Board of Assessors for the next two years, unless the owner did not appear or submit evidence, files a different return, appeals again, or the property changes substantially.
What happens if the Board of Assessors never responds to my appeal?
If the Board does not notify the owner of a change or of no change within 180 days of receiving the appeal, the owner's asserted value becomes the fair market value for that tax year.
File a stronger Fulton County appeal this cycle.
ATALI ELECTRIC builds the income, sales and uniformity exhibits, fills the county forms and tracks every deadline.