Changes in the DeKalb County Property Tax Appeal Venues

http://www.Fair-Assessments.com
404-618-0355

https://www.facebook.com/FairAssessments
https://plus.google.com/+Fair-assessments/posts
http://www.fair-assessments.com/blog
https://www.youtube.com/user/propertytaxsavings1/

Changes in the DeKalb County Property Tax Appeal Venues

Dubbed as the Christmas tree bill, the Georgia Legislature finally passed House Bill 202 (HB 202) on April 2, 2015, the last day of its session. The 49-page bill contains several crucial amendments to the state’s real property tax system particularly its assessment and appeals processes, many of which work to the taxpayers’ benefit. The majority of the amendments contained in it applies to 2016 assessment appeals, including the DeKalb County property tax process, with the changes in the avenues of appeals contained here.

Emphasis must also be made that HB 202 is not just any flash-in-the-pan legislation in the sense that it was passed in a hurry with little consultation from other sectors. Many people were involved in its passage including the representatives from the boards of tax assessors as well as the tax commissioners, county commissioners, and taxpayers including their attorneys.

Past Procedures

Before the passage of HB 202, appeals of real property assessments can be filed in four venues:

• County Board of Equalization (BOE)
• Binding arbitration
• Hearing Officer particularly for non-homesteaded property with valuation over $1 million
• Superior Court in case the property owner/taxpayer and the County Board of Assessors agree

The fees related to the DeKalb County property tax assessment appeal differ. For the BOE and hearing officer, there are no filing fees. For the binding arbitration and Superior Court venues, the taxpayer must pay a filing fee since the appeal is considered as a general civil action.

New Process

With the passage of the Christmas tree bill, several changes in the venues of appeal and their related processes were made. The most notable of these changes that taxpayers and their tax advisors should be aware of include:

• Binding arbitration will not be in effect anymore as it will be replaced with non-binding arbitration that, in turn, will not have Superior Court filing fees.

• Hearing Officer as a venue for appeals is now available for real property with a value of just $750,000 (i.e., down from the original $1 million threshold). The $750,000 threshold for appeals also applies to wireless property with an aggregate value over this amount.

• The Superior Court filing fee has been reduced to just $25.

Aside from these changes, you will also find that the provisions about the deadlines for appeals to Superior Court are in your favor. Before HB 202, you would have filed an appeal to Superior Court after a hearing with either the BOE or a hearing officer. But to file the appeal you would not only be paying more than $200 in filing fees but you had to wait for months, even years, for the Tax Assessor’s certification of your appeal’s record, no thanks to the absence of clear deadlines set by the previous law.

With HB 202 taking effect January 1, 2016, these things have changed for the better. For example, the Tax Assessors and taxpayers are required to participate in a compulsory settlement conference within 75 days of the notice of appeal being filed. If the Tax Assessors fail to attend it, then the case will automatically be ruled in favor of the taxpayer.

Are you confused about these changes? Contact a reliable DeKalb County property tax consultant now and be enlightened.

source