Annual Return Period and Notices of Assessment
Each year, Georgia property owners are required to make a Return of Real Property between January 1 and April 1 stating whether any changes have been made to the property. If a taxpayer does not return his or her property value, then the prior year value is considered to be the returned value for that year. After the return period is over, the Assessors Office is required to mail each property owner an Annual Notice of Assessment which will show the prior year's value, the current year's value, an estimation of taxes based on the prior year's millage and the reason for any change in assessment. In White County, the notices are usually mailed at the beginning of May. Once a taxpayer receives the notice, he or she has 45 days from the date on the notice to appeal on the following grounds:
- Denial of Exemption
- Breach of Covenant
- Denial of Covenant
If a taxpayer is in agreement with the value stated on the notice, no action is required. The only time a taxpayer may appeal is during the appeal period. Failure to make an appeal during this time constitutes a waiver of appeal for that year. The Board of Assessors is not legally permitted to make an exception concerning the appeal period deadline. In the State of Georgia, a tax bill can not be appealed.
The assessment appeal form can be found here.