Georgia6 min readJune 22, 2026Updated October 18, 2026
Georgia Property Tax Appeal Letter: What to Include for the Best Chance of Winning
Writing a Georgia property tax appeal letter? Here's exactly what to include — comparable sales, O.C.G.A. citations, property defects, and the language that gets assessors to reduce your value.
Filing a Georgia property tax appeal requires more than just checking a box or submitting a form. The appeal letter — and the comparable sales evidence that accompanies it — is what actually convinces your county Board of Tax Assessors to reduce your assessed value. A well-constructed appeal letter cites the correct statute, presents the right evidence, and makes a clear argument for why your property is over-assessed. Here is exactly what a winning Georgia property tax appeal letter needs to include.
The Legal Basis: O.C.G.A. § 48-5-311
Every Georgia property tax appeal letter should cite O.C.G.A. § 48-5-311, which grants homeowners the right to appeal and establishes the appeal process. Your letter should state that you are appealing pursuant to O.C.G.A. § 48-5-311 on the grounds that your property's assessed value exceeds 40% of its actual fair market value. If you are also arguing unequal assessment, cite O.C.G.A. § 48-5-306 as well. These citations signal to the assessors that you understand the law and are filing a substantive appeal.
Property Identification Information
Your appeal letter must clearly identify the property being appealed:
✓Full property address
✓Parcel ID / Account Number (from your Notice of Assessment)
✓Tax Year being appealed
✓Your name as the owner of record
✓Contact information for follow-up
✓Your requested assessed value (what you believe the assessment should be)
Comparable Sales Evidence: The Core of Your Case
The strongest evidence in any Georgia property tax appeal is comparable sales — documentation showing that homes similar to yours have sold recently for amounts implying a fair market value lower than what your assessors have used. Your comparable sales should be recent (within 12 months of January 1 of the tax year), located in your immediate neighborhood, similar in size (within 20% of your square footage), and similar in age and condition.
Property-Specific Evidence
Beyond comparable sales, a strong Georgia appeal letter documents any property-specific factors that reduce your home's actual market value:
✓Condition issues: Foundation cracks, roof condition, HVAC age, water intrusion, plumbing or electrical deficiencies
✓Deferred maintenance: Items a buyer would require to be repaired or discounted
✓Record errors: Wrong square footage, incorrect bedroom or bathroom count, pool or basement status errors, wrong lot size
Proof of Mailing Is Essential
Under Georgia law, the postmark on your appeal determines whether it was filed timely. Ask the post office for a dated proof of mailing when you send it, and keep a copy of everything in the envelope. TaxAppeal USA's kit includes a one-page checklist with your postmark deadline and a return envelope addressed to your Board of Assessors for exactly this reason.
Frequently Asked Questions
What statute should I cite in a Georgia property tax appeal? ▾
Cite O.C.G.A. § 48-5-311 as the basis for your appeal right. If arguing unequal assessment, also cite O.C.G.A. § 48-5-306.
How many comparable sales do I need for a Georgia property tax appeal? ▾
Three to five well-matched comparable sales is typically sufficient. The quality and proximity of the comparables matters more than quantity — three sales from your immediate subdivision carry more weight than ten sales from across the county.
Can I appeal based on property condition alone? ▾
Yes, property condition is a valid basis for appeal in Georgia. If your home has defects that a buyer would factor into their offer price, those factors can support a reduction even without comparable sales evidence.
Should I request a specific assessed value in my appeal? ▾
Yes. Always state a specific requested assessed value — not just a general request for reduction. Calculate your fair market value estimate from comparable sales, multiply by 40%, and request that specific assessed value.
Does TaxAppeal write the appeal letter for me? ▾
Yes. TaxAppeal USA prepares your appeal on the form your county accepts (PT-311A or its own), with recent sales of similar homes as evidence and a specific value requested. We mail it to you ready to sign, with a return envelope addressed to the Board of Assessors, for a flat $89. You sign it and mail it.
Your appeal kit for $89 flat
We check whether an appeal will lower your bill before you pay. If it will, we mail you the official form filled in, your evidence and a return envelope. You sign it and mail it.
We check first. If an appeal will lower your bill, we mail you a ready-to-sign kit for $89 flat. You sign it and mail it, and you keep 100% of your savings.
TaxAppeal USA is a self-service document-preparation service. We prepare a ready-to-sign appeal kit and mail it to you; you sign it and mail it to the county yourself. In every state we serve, including Florida, we are not property tax consultants, agents, or representatives, we do not provide tax or legal advice, and we do not file appeals or represent customers before any appraisal district, board of assessors, board of equalization, value adjustment board, or review board. Every appeal, protest and petition is prepared for the property owner, signed by the owner, and mailed by the owner in the owner’s name. In Florida your petition is signed by you as the property owner under section 194.011(3), Florida Statutes, and the county’s Value Adjustment Board filing fee is paid by you directly to the county. TaxAppeal USA does not sign as your representative, does not appear before the Board, and does not present evidence or argument at a hearing.