Upon receipt of an assessment notice the property owner has 45 days to file an appeal. The appeal must be filed in writhing. Late appeals are invalid.
The basis for an appeal are: Value, Uniformity, Taxability, Exemption Denied, Breach of Covenant or Denial of Covenant. You may appeal to the Board of Equalization or * Arbitration: to arbitration without an appeal to the superior court. (valuation is the only grounds that my be appealed to arbitration.) or *Hearing Officer: for a parcel of nonhomestead property with a FMV in excess of $1 million, to a hearing officer with appeal to superior court (value and uniformity only) or *SC: Directly to Superior Court (requires consent of BOA) (any/all grounds) *Additional Cost /Fees may apply
When you file an appeal, the Board of Assessors/Property Appraisers reviews the property and determines whether a change in the valuation is warranted. If no change is made the property owner is then sent a notice that no change has been made and the appeal will then go to the next level of appeal process, which is, the Board of Equalization. Its specific function is to hear unresolved appeals from taxpayers. After hearing both the assessors and the property owners position, the Board of Equalization renders a decision on the valuation.
If either side disagrees with the decision of the Board of Equalization, the property owner or the assessor may proceed to the next level of appeal, Charlton County Superior Court.
However, if a change is made to the property value or exemption a 30 day notice is mailed to the property owner. The property owner must file in writing an appeal if they still disagree with the decision of the Board of Assessors and the appeal process will continue as stated above.
All appeals concerning real property, personal property or manufactured homes are received by the Assessors Office.