What you're appealing — and what you're not
Every year, the Fulton County Board of Assessors sends every property owner an Annual Notice of Assessment. The notice tells you the county's opinion of your home's fair market value as of January 1 of that year. That number, multiplied by Georgia's 40% assessment ratio and then by the local millage rate, becomes your property tax bill.
The notice is not a tax bill. The actual bill comes from the Tax Commissioner later in the year. You can't appeal a tax bill once it's issued. You appeal the value the county has assigned to your home — and the window is 45 days from the date printed on the notice. Miss the window and you wait until next year.
The exact deadline is printed on the notice. For most Fulton property owners, notices go out in mid-to-late June, which puts the deadline around the first of August. Check your notice — the date on yours is the one that controls.
Find your deadline
45-day windowEnter the date printed on your Annual Notice of Assessment.
Counts 45 calendar days from the notice date. Submissions must be postmarked, electronically time-stamped, or accepted in person by the deadline. The date on your actual notice controls — verify before filing.
Decide whether you have a case
Honest answer: most homes in Fulton County are not dramatically overvalued. Our own analysis of the 2026 tax roll suggests roughly one in four residential parcels is worth meaningfully less than the county says. Three out of four are reasonably close.
You have a case worth pursuing if at least one of these is true:
Comparable sales support a lower value
Three or four similar homes near yours, sold in the last year or two, at prices below the county's number — adjusted for size and condition. This is the most common winning argument.
The county's record is wrong
More square footage than your home actually has. A finished basement that isn't finished. A bathroom that doesn't exist. “Excellent” condition when the kitchen is from 1978. Factual errors are the easiest argument to win on.
Something hurts value the county can't see
Backs up to a highway. Flooding history. Major deferred maintenance. A pool that's been filled in. Mass appraisal works off statistical averages — it misses property-specific problems.
You bought recently for less than the county's value
An arm's-length sale price below the current assessment is strong evidence, especially within the last year. Bring your closing statement.
How to check the comps
Go to qPublic at qpublic.schneidercorp.com — the official Fulton County property search. Pull up your home, then use the Sales Search tab to find recent sales in your neighborhood. You're looking for homes similar to yours in size, age, condition, and location that sold within the last year or two. Note the price per square foot. Compare to yours.
If the comps cluster around a number meaningfully below the county's, you have something to work with. If they cluster around it or above, you probably don't.
What you'll need to file
You don't need a lawyer. You don't need a professional appraisal unless you choose the arbitration track. You don't need to hire anyone. You do need:
- The Parcel ID from your assessment notice (also called the Property ID Number).
- Your property address and a daytime phone number.
- Your estimate of fair market value as of January 1 of the appeal year — the number you'd defend.
- The reason for your appeal — value, uniformity, taxability, or denial of a homestead exemption. Most homeowner appeals are “value.”
- Your supporting evidence — comps, photos, repair estimates, a third-party appraisal, MLS listings, or anything documenting an error in the county's record.
- The appeal form — Fulton's version is linked from their Property Appeals page. A written letter that includes the items above also works.
How to file
Three ways. Online is by far the most reliable.
Appeals are not accepted by email or fax. If you don't file online, it has to be paper — mailed or hand-delivered. And if you file manually, you can't track or amend your appeal through the online portal later. That's a real reason to file online if you can.
Whichever method you use, the appeal must be submitted — postmarked, electronically time-stamped, or accepted in person — on or before the deadline printed on your notice.
Choices you'll make on the form
Three decisions you'll be asked to make at filing time. Tap each for what to pick and why.
Which appeal method?
Three options on the form:
Board of Equalization (BOE) is the default and what almost every residential homeowner picks. Free. Heard by a three-person panel of trained citizens. If you don't choose, you'll be assigned BOE.
Non-binding arbitration requires you to submit a certified appraisal — meaning you've paid an appraiser. Extra cost, useful in narrow circumstances, generally not for residential homeowners.
Hearing Officer is available only for non-homestead properties valued over $500,000. Not applicable to most homes.
85% or 100% billing while the appeal is pending?
You'll be billed at either 85% or 100% of the assessed value while your appeal is unresolved. Under Georgia law, the 85% option applies the lower of the current year or prior year assessed value. If you win, the difference is refunded. If you lose, you owe the rest. There is no downside to choosing 85% for a homeowner.
If your appeal hasn't resolved by the time tax bills go out, you still have to pay the temporary bill on time. Skipping it triggers penalties and interest. The bill gets recalculated and any difference refunded once the appeal settles.
What number should I write as my estimate of value?
State the number you're arguing for. Don't lowball it to absurdity — the county and the BOE panel both look at this, and a number that's clearly unrealistic damages your credibility.
State the number your evidence supports. If your comps come in at $410,000, ask for $410,000.
What happens after you file
Board of Assessors review
The Board of Assessors has up to 180 days to review your appeal. They'll do one of two things: send you a No Change letter, which means they're keeping their original value and forwarding your appeal to the BOE automatically; or send you a 30-Day Change Letter offering a revised value. If they offer a number you're happy with, you can accept it and the appeal ends. If you want to keep pushing, you have 30 days to notify them in writing.
Board of Equalization hearing
If your case isn't resolved at Stage 1, it goes to the BOE. The Appeal Administrator sets a hearing date and notifies you in writing. In Fulton County, residential BOE hearings are conducted either in person at 141 Pryor Street, Suite 5001 (5th floor of the Government Center) or virtually — your choice. Call the BOE at (404) 613-7792 to set or change which one. Hearings typically run about 15 to 20 minutes; the homeowner usually gets around 7 minutes to present.
The panel is three trained citizens — Fulton property owners appointed by the Grand Jury, not county employees. The county appraiser presents their case. You present yours. The panel deliberates and issues a decision.
Superior Court appeal
If you disagree with the BOE's decision, you have 30 days to appeal it to Fulton County Superior Court. This involves filing fees and almost always requires a lawyer. Most homeowners stop at BOE.
A successful appeal triggers a three-year freeze.
Under O.C.G.A. § 48-5-299(c), when a property's value is reduced through the appeal process, the Board of Assessors cannot increase that value for the next two successive tax years. That's three tax years total counting the year of the reduction itself — one appeal, three years of savings.
A few things can lift the freeze early: substantial improvements to the property, a sale, or the homeowner voluntarily filing a new appeal or return at a different value.
The county cannot raise your value because you appealed.
“If I appeal, will the county punish me by raising my value?” No. Georgia law explicitly prohibits the Board of Equalization from raising a value as a result of an appeal. The worst outcome of an appeal is the value stays where it is. There is no downside risk to filing.
While you're there — check your homestead exemption
Homestead exemptions reduce the assessed value of an owner-occupied primary residence. If you didn't apply by the regular April 1 deadline, the appeal window doubles as a second homestead application window. If you owned and occupied your home as of January 1 and otherwise qualify, you can apply for homestead during the 45-day appeal period.
This matters for three groups especially:
- Anyone who bought their home in the last year or two and hasn't filed for homestead yet. Homestead doesn't apply automatically. You have to file once.
- Anyone who turned 65 (or 70) recently. Fulton County passed three senior exemptions in November 2025 that took effect for the 2026 tax year: HB 777 (a 25% Fulton County Schools reduction for homeowners 65+), HB 776 (a 50% Fulton County Schools reduction for homeowners 70+), and SB 330 (a $50,000 Atlanta Public Schools reduction for homeowners 65+ within the City of Atlanta). All three require that the homeowner has had a basic homestead exemption on the property for at least five of the last six years. The county has said it will apply the new senior exemptions automatically for qualifying homeowners who already have basic homestead on file, but its own Senior Exemption FAQ also tells homeowners to apply by April 1 to be safe. If you think you might qualify and don't see the new exemption reflected on your annual notice, file. Separately, Fulton's older income-based senior exemptions (additional reductions for seniors below specific income thresholds) are not automatic and have always required a separate application.
- Anyone with a permanent disability, a deceased spouse who served, or other circumstances that qualify for an enhanced exemption.
Exemption applications are at fultonassessor.org under “Exemptions.” You'll need a Georgia driver's license or state ID, vehicle registration, and (for the income-based exemptions) recent tax returns.