LETTER OF NOTICE PIERCE COUNTY GRANTED AN ADDITIONAL
180 DAYS TO PROCESS APPEALS PURSUANT TO 48-5-311
Dear Property Owner,
The Board of Assessors is notifying you due to a 2023 appeal filed on your property. We are diligently working through the appeals and due to the volume, Georgia law provides an additional 180 days for our office to make a determination and notify the taxpayer.
In accordance with O.C.G.A. 48-5-311:
(3)(A) In each year, the county board of tax assessors shall review the appeal and notify the taxpayer N if there are no changes or corrections in the valuation or decision, or (ii) of any corrections or changes within 180 days after receipt of the taxpayer’s notice of appeal. If the county board of tax assessors fails to respond to the taxpayer within such 180-day period, the property valuation asserted by the taxpayer on the property tax return or the taxpayer’s notice of appeal shall become the assessed fair market value for the taxpayer’s property for the tax year under appeal. If no such assertion of value was submitted by the taxpayer the appeal shall be forwarded to the county board of equalization.
(B) In any county in which the number of appeals exceeds a number equal to or greater than 3 percent of the total number of parcels in the county or the sum of the current assessed value of the parcels under appeal is equal to or greater than 3 percent of the gross tax digest of the county, the county board of tax assessors may be granted an additional 180-day period to make its determination and notify the taxpayer. However, as a condition to receiving such an extension, the county board of tax assessors shall, at least 30 days before the expiration of the 180-day period provided under subparagraph (A) of this paragraph, notify each affected taxpayer of the additional 180-day review period provided in this subparagraph by mail or electronic communication, including posting notice on the website of the county board of tax assessors if such a website. is available. Such additional period shall commence immediately following the last day of the 180 days provided for under subparagraph (A) of this paragraph. If the county board of tax assessors fails to review the appeal and notify the taxpayer of either no changes or of any corrections or changes not later than the last day of such additional 180-day period, then the most recent property tax valuation asserted by the taxpayer on the property tax return or on appeal shall prevail and shall be deemed the value established on such appeal unless a time extension is granted under subparagraph (C) of this paragraph. If no such assertion of value was submitted by the taxpayer the appeal shall be forwarded to the county board of equalization.
If you have any questions, please call our office at 912.449.2025. In addition to the telephone numbers listed on the NOA and above, we may also be reached by email at bill.rozier@piercecountyga.gov
Best regards,
William A. ROZIER
Chief Appraiser
Pierce County Board of Assessors