In order to protect property owner's appeal rights on the property value established by the Board of Assessors, the property owner may file a property tax return with the Rockdale County Board of Assessors.  If a property owner wishes to file a property tax return, he/she must do so between January 1 and April 1.  In mid-April, the Board of Assessors will notify the property owner by mail of any change of assessments.  A property owner may file a property tax return if he/she feels the appraised value is incorrect.  Property owners are required to file a property tax return form during return season if in the previous year the property was created as the result of a subdivision of a larger property, or an improvement (new construction) was made to the property.

Note: Property tax returns must be filed between January 1 and April 1, or be subject to a 10% penalty.

A property owner has the right to appeal an assessment if the valuation is different than it was the previous year, or if the property owner files a property tax return with the Board of Assessors Office.

An appeal may only be filed in response to an Assessment Change Notice. The appeal must be filed, in writing, within 45 days from the date of the notice. Once the appeal has been properly received, the Board of Assessors will review the appeal and set a value. If a change is made to the original appraisal, a second Assessment Change Notice will be mailed, giving the property owner an opportunity to make a second appeal, if he/she wishes to do so. The second appeal must be filed, in writing, within 21 days from the date of the notice.

The property owner may then appeal their valuation to either the Board of Equalization, which is appointed by the Grand Jury, or to a Board of Arbitrators. If the property owner disagrees with the Board of Equalization, he/she may then appeal to Superior Court. All appeal procedures have deadlines, and property owners should consult the Board of Assessors Office for details. The appeal must be based on the taxability of the property, the value of the property, the uniformity of that value when compared to similar properties in the county, or the denial of an exemption.

The law does not provide for an appeal of the tax bill unless there is a factual or clerical error in the bill.