Dade Property Owners Have Until July 20 To Appeal Assessment Notices

Dade County property owners who have questions about their new assessment notices do not have to guess their way through the appeal process.

Tax Assessor Chief Paula Duvall said residents are encouraged to contact the Tax Assessor’s Office, review how their values were calculated and bring in any information that may help the county correct an issue before the July 20 appeal deadline.

A little more than 9,000 assessment notices were sent countywide this year, including properties in Trenton and the unincorporated county. The notices are not tax bills, but they do show the values that will later be used when property taxes are calculated.

The deadline to appeal is July 20 at the close of business.

Duvall said the Tax Assessor’s Office can walk property owners through the information the county has on file, including the property record card that shows how the value was built.

“I would rather sit down and talk to them,” Duvall said. “Let us explain. Let us give you, we can provide any documentation as to why we set the value or how we set the value.”

Property owners may appeal over value, uniformity, taxability, the denial of an exemption, a breach of covenant or the denial of a covenant.

Duvall said value is usually the easiest appeal category for residents to understand. A property owner may believe the county’s listed value is higher than what the property would actually sell for in the current market.

Uniformity involves whether similar properties are being valued in a consistent way.

“Uniformity would be if someone came in here and said, we’re not valuing their neighborhood the same way,” Duvall said. “My neighbor’s lot value is lower than mine.”

A taxability appeal involves whether a property should be taxed at all, such as property that may qualify as exempt. Appeals over denied exemptions may involve homestead exemptions or other exemptions denied by the Board of Assessors.

Covenant appeals generally involve conservation use or agricultural property agreements. Duvall said those agreements usually require the property owner to keep qualifying land in an approved use for 10 years. If the use changes, or if the land is split in a way that no longer qualifies, the county may issue a breach notice.

If a property owner changes the use during that period, penalties may apply, but the owner has the right to appeal the breach.

Residents who want to appeal can come to the Tax Assessor’s Office, call the office or request the state appeal form by mail or email. Duvall said the office can mail or email forms to property owners, and appeals can also be returned by email.

But she said the most helpful appeals are specific.

The appeal form requires taxpayers to state what they believe the fair market value should be. Duvall said that number matters because it helps the office understand what the property owner believes the property would sell for in the current market.

“We’ve got to know what they’re thinking,” Duvall said.

She said helpful information can include comparable sales, photographs, documentation of condition issues or anything else that may show why the county’s value should be changed.

Because the Tax Assessor’s Office does not go inside homes, Duvall said some value changes come from condition problems the county did not know about.

“Most of the ones that we change are going to be some type of a condition issue that we just didn’t know about,” Duvall said.

Property owners can also ask the office to review the county’s information with them before or during the appeal process. Duvall said the property record card breaks down the value into categories such as land, house value, accessory structures and other property information.

Duvall said the office conducts a sales study each year to determine whether values need to change. Those studies are used to help keep Dade County in line with state requirements from the Georgia Department of Revenue and Department of Audits.

The county uses a cost approach with a market adjustment, Duvall said. That means local schedules and tables are used to help determine costs, but the final values are adjusted based on what the local market is showing.

That local part is important, she said.

“It’s based on what our local market shows,” Duvall said. “Not what Chattanooga shows. Not what Walker County shows. But what Dade County shows.”

Duvall said the county reviews hundreds of sales each year, but not every sale is used. Sales that are not considered fair market transactions, such as some family sales, are disqualified from the study.

Duvall said Dade County’s market has continued to increase in recent years, which has led to assessment changes.

“We’ve had to change for the last three or four years because, you know, I know people don’t believe it, but the market is continually increasing in this county,” Duvall said.

Still, she emphasized that the appeal process exists so residents can provide information, ask questions and point out anything the office may not know.

During the appeal window, property owners may also still apply for homestead exemptions or covenant exemptions, Duvall said.

The Tax Assessor’s Office is located at 71 Case Avenue in Trenton. The office can be reached at 706-657-6341 or by email at pduvall@dadecounty-ga.gov.