Montgomery County tax assessor: what every homeowner needs to know

Last updated 2026-07-09

Which Montgomery County are we talking about, and why does that matter?

There are 17 counties named Montgomery in the United States, and they share nothing but a name for your tax bill. Three of them generate most of the property-tax questions. Montgomery County, Maryland is the biggest, with about 1.06 million residents and a median home value near $500,000. Montgomery County, Texas sits north of Houston and is one of the fastest-growing counties in the country. Montgomery County, Pennsylvania is suburban Philadelphia, roughly 830,000 residents. Each has its own assessor's office, its own appeal deadlines, and its own exemption rules.

This guide covers all three in real depth, then handles the Georgia angle, because plenty of people searching 'Montgomery County tax assessor' actually want a north Georgia county like Pickens, Union, or Cherokee. The rules change hard from state to state. Read for your state and skip the rest.

One thing holds true everywhere. The assessor does not set your tax rate. The assessor sets your assessed value. Your county commissioners or local governing body set the millage rate. Your bill is assessed value times millage rate, minus exemptions. When your bill is too high, you attack the assessed value. You do not fight the millage rate, because you can't.

How does the Montgomery County, Maryland assessor calculate your value?

Maryland runs assessments through the state, not the county. The State Department of Assessments and Taxation (SDAT) employs the assessors for all 23 counties and Baltimore City, including Montgomery ^[1]. There's a local office at 30 W. Gude Drive in Rockville, but the people inside work for SDAT.

Maryland reassesses residential property on a three-year cycle. Your home sits in one of three groups, and each group gets a fresh appraisal in a different year. When SDAT sets a new value, your taxable assessment does not jump to that full number overnight. The Homestead Tax Credit caps the annual increase in taxable assessment at 10% per year for owner-occupied homes ^[2]. So a 40% market-value jump gets phased in at 10% a year, spread across the cycle.

Assessors lean on three methods: the sales comparison approach (what similar homes recently sold for), the income approach (mostly rentals and commercial), and the cost approach (replacement cost minus depreciation). For a single-family home, comparable sales drive the number almost every time.

Notice of Assessment letters go out in December for properties being reassessed the following year. You get 45 days from the date on the notice to file a written appeal with the local assessment office ^[1]. Miss it and you either wait three years for the next cycle or take a narrower path through the tax court.

Step	Montgomery County MD timeline
Notice mailed	December (year of reassessment)
Appeal deadline	45 days after notice date
Supervisor of Assessments conference	Scheduled after filing
Maryland Tax Court petition	30 days after conference decision
Maryland Tax Court hearing	Typically 6-18 months later

How does the Montgomery County, Texas appraisal district work?

In Texas, the office that values your property is the appraisal district, not an assessor. The Montgomery Central Appraisal District (MCAD) sets every value in the county ^[3]. A separate office, the Montgomery County Tax Assessor-Collector, sends the bills and takes the payments. Two offices, two staffs, two jobs. Fight your value at MCAD and the Appraisal Review Board (ARB). Ask about your bill at the Tax Assessor-Collector.

Texas appraises at full market value every single year. No three-year lag. MCAD mails Notices of Appraised Value in April. You have until May 15, or 30 days after the notice date, whichever is later, to file a protest ^[4]. That deadline lives in Texas Tax Code Section 41.44, and it's firm.

Texas hands owners one real advantage: the informal hearing. Before your case ever reaches the ARB, you can sit down with an MCAD appraiser and often settle right there with sales data in hand. Owners who do their homework routinely walk away with 5-15% cuts at this stage. Nobody counts these systematically, but the Texas Comptroller reports that most protests resolved before a formal ARB hearing end with some reduction for the owner ^[3].

Texas also caps the appraised value increase on a homestead at 10% per year no matter what the market does ^[4]. Here's the catch that surprises people: the cap applies only to improvement value, not land value. In fast-growing Montgomery County, where lot prices have climbed hard, that gap matters.

Lose at the ARB and you can move to district court, binding arbitration, or the State Office of Administrative Hearings, depending on your property value and the dispute ^[10].

Step	Montgomery County TX timeline
MCAD appraisal notices mailed	April
Protest filing deadline	May 15 or 30 days after notice
Informal hearing with MCAD	Scheduled after filing
ARB hearing	May-July typically
Post-ARB appeal deadline	60 days after ARB order

How does Montgomery County, Pennsylvania assess property?

Pennsylvania works nothing like Maryland or Texas, and that trips people up. The state uses a base-year assessment system ^[5]. Montgomery County's base year is 1994 in most municipalities. Your property is assessed at a fraction of its 1994 market value, and the county publishes a Common Level Ratio (CLR) each year that ties old assessed values to current market values.

For 2024, the Pennsylvania State Tax Equalization Board set Montgomery County's CLR near 1.57, meaning assessed values run about 64% of current market value on average ^[5]. So if your property is assessed above its CLR-adjusted value, you have a strong appeal on 'uniformity' grounds even when you can't nail down the exact market value.

Appeals go to the Board of Assessment Appeals. The deadline to file for the next tax year is August 1 ^[6]. You can argue two things: your assessed value is higher than your property's base-year value, or your assessment isn't uniform with similar properties nearby.

Here's the trap. In Pennsylvania, municipalities and school districts can appeal your assessment upward, not only downward. Buy a home for well above what its assessed value implies, and the school district may file to raise your assessment to match. People call it a 'reverse appeal,' and it's routine in the suburban Philadelphia counties, Montgomery included.

What exemptions can lower your Montgomery County property tax bill?

Exemptions differ by state, so read the block for your county and ignore the others.

Maryland (Montgomery County): The Homestead Tax Credit caps annual taxable assessment increases at 10% for owner-occupied homes ^[2]. The Homeowners' Tax Credit (the Circuit Breaker) limits property taxes to a share of income for qualifying owners, with income limits around $60,000 as of 2024. Owners 65 and older may qualify for the Senior Tax Credit. Disabled veterans can get partial to full exemptions based on their rating. Applications run through SDAT, not the county. The homestead application is one-time, but it has to be on file.

Texas (Montgomery County): The General Homestead Exemption takes $100,000 off appraised value for school district taxes, raised from $40,000 by Senate Bill 2 in 2023 ^[4]. Montgomery County adds its own local exemptions on top. Owners 65-plus and disabled persons get an extra $10,000 school exemption and, more valuable, a tax ceiling that freezes the school portion of the bill. A 100% disabled veteran pays zero property tax on a homestead in Texas. Apply at MCAD.

Pennsylvania (Montgomery County): The Homestead Exclusion trims the assessed value used for school taxes by a locally set amount, usually a few thousand dollars. The state's Property Tax/Rent Rebate program helps seniors and renters with income below $45,000 (homeowners) get a rebate up to $1,000 as of the 2023 expansion ^[5]. Disabled veterans may qualify for a full exemption on a primary residence under the Disabled Veterans Real Estate Tax Exemption program.

A missed exemption is cash left on the table every year. A Texas homeowner who never filed for the over-65 exemption can pay thousands more than the law requires.

What comparable sales evidence actually wins a property tax appeal?

This is where most DIY appeals live or die. The assessor used comparable sales to set your value. You beat that value with better comparable sales. Simple as that.

A strong comp has four qualities. It's geographically close, ideally within half a mile and certainly in the same neighborhood. It sold within 12 months before the assessment date. It's similar in size, within 15-20% of your square footage. And it sold in an arm's-length deal, not a foreclosure, estate sale, or a sale between relatives. Assessors throw out distressed sales as unrepresentative, and so should you, unless distressed sales are the only market you've got.

For Montgomery County MD, pull sales from SDAT's Real Property Data Search ^[1], which is free and lists sale prices, dates, and property characteristics. Texas owners use MCAD's property search ^[3]. Pennsylvania data comes through the Montgomery County assessment portal ^[6].

Grab three to five comps that sold below your assessed value on a per-square-foot basis, then build a plain grid: address, sale date, gross living area, sale price, price per square foot. Add a row for your home's assessed value per square foot. If your assessed number per square foot sits above what the comps sold for, that gap is your whole argument.

Adjust for real differences. A comp has a finished basement and yours doesn't? Note it. Yours has a newer roof? Mention it, and cut the other way. You don't need appraiser-grade math. You need to show that similar homes sold for less than the assessor thinks yours is worth. In most states the burden sits on you to prove the assessment wrong by a preponderance of evidence, so three solid comps pointing the same direction beat one perfect comp standing alone.

If you want a structured way to organize evidence and paperwork, the TaxFightBack DIY appeal kit walks through this evidence step by step, which helps if you've never done it before.

How do nearby Georgia county assessors compare (Pickens, Union, Cherokee)?

Some readers hunting for 'Montgomery County tax assessor' are actually in north Georgia. Georgia has its own Montgomery County (county seat Ailey, population around 9,000), but the real confusion involves the mountain counties.

The Pickens County Tax Assessor's office sits in Jasper and values all property in Pickens County ^[7]. Georgia law requires county boards of tax assessors to appraise all property at fair market value as of January 1 each year under O.C.G.A. Section 48-5-2 ^[8]. Assessment notices go out in spring, and owners get 45 days from the notice date to appeal to the county Board of Equalization.

Pickens County uses the same three approaches (sales comparison, income, cost) as Maryland and Texas, but Georgia's appeal path branches differently. After the Board of Equalization, you can go to Superior Court or request binding arbitration. Georgia also allows an appeal to a hearing officer for properties valued above $500,000.

The Union County Tax Assessor sits in Blairsville and covers one of the highest-growth mountain counties in north Georgia. Union runs on the same statutory framework as Pickens ^[8]. Values in both have climbed sharply since 2020, which makes an appeal more worthwhile now than it was five years ago.

One tactical note for Pickens County: the board keeps a public website with assessed values, sales data, and appeal forms ^[7]. The 45-day deadline is strict, so file even if your evidence isn't complete. You can build out the record at the Board of Equalization hearing.

Cherokee County works almost identically to Pickens and Union. The Cherokee County tax assessor article on this site covers that county's specific deadlines and board contacts.

Georgia offers several exemptions worth claiming. The Basic Homestead Exemption cuts assessed value by $2,000 for state and county taxes. The floating inflation-proof exemption shields homesteads from increases caused purely by inflation. And residents 62 and older may qualify for school tax exemptions worth thousands a year ^[11]. All of these need a one-time application at the county tax assessor's office.

County	State	Appeal deadline	Appeal body
Montgomery Co.	MD	45 days from notice	Supervisor of Assessments
Montgomery Co. (MCAD)	TX	May 15 or 30 days	Appraisal Review Board
Montgomery Co.	PA	August 1	Board of Assessment Appeals
Pickens Co.	GA	45 days from notice	Board of Equalization
Union Co.	GA	45 days from notice	Board of Equalization
Cherokee Co.	GA	45 days from notice	Board of Equalization

What is the property tax appeal success rate, and is it worth doing yourself?

Clean national data on appeal success doesn't exist. The best systematic look comes from the Lincoln Institute of Land Policy, which found that owners who appeal are frequently successful while only a small share of eligible owners bother to file ^[9]. In the jurisdictions studied, 20-40% of assessed properties had an arguable case for reduction, yet appeal rates ran under 5% of parcels.

Texas gives us harder numbers. The state Comptroller publishes annual ARB reports, and in 2022 roughly 61% of Texas ARB protests that reached a hearing ended in a reduction, with an even higher share of informal hearings producing cuts ^[3]. Median reductions vary by county, but owners in suburban Houston counties, MCAD among them, consistently see meaningful reductions when they show up with sales data.

Maryland is murkier. SDAT doesn't publish appeal outcome data in any tidy format. Practitioners say appeals with three or more strong comps win at the supervisory conference level fairly often, but 'fairly often' is not a number I can back with a published study, so treat it as informed guesswork.

DIY or contingency firm? Contingency firms typically take 25-50% of the first year's tax savings ^[9]. Win a $1,200 annual cut and you hand them $300 to $600, then keep the rest. Do it yourself and you keep the full $1,200 every year the lower value holds. A residential appeal is realistic in a weekend: pull comps, fill out the form, mail a one-page summary or show up. The process is built for non-lawyers. Georgia's Board of Equalization is an informal hearing. Texas's ARB is structured but not complicated. No attorney needed for a house.

One case does justify hiring help: a commercial property over $1 million, where the assessor shows up with a licensed MAI appraiser and you need matching firepower. For a $350,000 house, that spending rarely pencils out.

How do you actually file an appeal with the Montgomery County assessor?

The mechanics shift by state, but the sequence is the same everywhere.

First, get your current assessment notice. Lost it? Log into the assessor's portal and pull it. Maryland uses SDAT's Real Property Data Search ^[1]. Texas uses MCAD's site ^[3]. Pennsylvania uses the Montgomery County assessment office ^[6].

Second, compare your assessed value to recent sales of similar homes. Comps sold for less than your assessed value? You have a case. They all sold for more? You probably don't, and a weak appeal wastes everyone's time, yours most of all.

Third, fill out the form. In Maryland, write the local Supervisor of Assessments a letter stating you want to appeal; the formal form comes from SDAT ^[1]. In Texas, use MCAD's Notice of Protest (Form 50-132 from the Texas Comptroller) ^[4]. In Pennsylvania, use the Montgomery County Board of Assessment Appeals form ^[6]. In Georgia (Pickens, Union, Cherokee), file a written appeal with the county board of tax assessors.

Fourth, attach your evidence. Don't just assert the value is wrong. Attach the comp grid, print the county or MLS records showing sale prices, and write two or three sentences explaining the comparison. Keep it short. One page plus attachments does the job.

Fifth, send it before the deadline. Certified mail with return receipt is worth the few dollars because it proves delivery. Most offices also take walk-in filings and will date-stamp your copy.

Sixth, prepare for the hearing. You'll get a letter scheduling a conference or hearing date. Bring two copies of everything, one for the assessor and one for you. Stay calm, factual, and specific. Ask what value the assessor is defending and why. If they lower it at the conference, decide on the spot whether to accept or push further.

For state-by-state templates and forms, the TaxFightBack appeal kit has fillable versions and a comp worksheet that speeds up the evidence step.

What happens after you win (or lose) your appeal?

Win a reduction at the administrative level and the assessor updates your record so the lower value flows through to your bill. In Maryland, the corrected value holds for the full three-year cycle unless you appeal again. In Texas, the reduced value applies to the current tax year only. In Pennsylvania, the reduced assessment holds until the county reassesses or until someone (including the school district) appeals it again.

Lose and you still have moves. In Maryland, you can petition the Maryland Tax Court within 30 days of the Supervisor's decision ^[1]. The Tax Court is a real administrative court, but it runs more informally than circuit court and you can represent yourself. In Texas, you have 60 days after the ARB order to file in district court, request binding arbitration (for properties under $5 million as of recent rule changes), or file with SOAH ^[10]. In Pennsylvania, you can appeal to the Court of Common Pleas within 30 days of the board's decision ^[6].

Here's what most owners miss. Even on a denial, check whether the assessor revised the value at all. Sometimes a partial cut gets offered informally, and if you don't take it, it disappears. Get any offered reduction in writing before you walk away.

Check for refunds too. If your appeal wins after you've already paid at the higher value, most jurisdictions issue a refund on the overpayment. In Texas, the taxing unit (school district, city, county) pays the refund, usually within 60-90 days of the corrected bill.

How do Montgomery County's property tax rates compare to similar counties?

Rates swing wildly by taxing unit, so any comparison has to spell out what's included.

Montgomery County, Maryland's total rate (county plus state) for most properties runs around $1.00 to $1.10 per $100 of assessed value in fiscal 2024, before any municipal tax ^[1]. With the homestead cap holding taxable assessment growth down, effective rates for long-term owners often land lower in practice.

In Montgomery County, Texas, the effective rate depends on your city, your Municipal Utility District (MUD), and your school district. Rates range from roughly 1.6% to over 2.5% of assessed value in MUD-heavy areas ^[3]. MUDs drive tax bills in newer subdivisions north of Houston. Before you buy in a new development, look up whether a MUD covers the lot and what it charges now.

Montgomery County, Pennsylvania's effective rate turns on the school district and municipality. Combined rates typically run 20-35 mills, which works out to roughly 1.5% to 2.5% of market value depending on the CLR for your municipality ^[5].

Georgia for comparison: Pickens and Union both run total millage in the 25-30 mill range, but Georgia's exemptions, especially the senior school tax exemptions, can slash the effective rate for owners who qualify ^[7][8].

The chart below lays out effective rates across these counties.

Want to see how other large metros handle assessments? The Gwinnett County tax assessor article covers another major Georgia county, and the Coweta County tax assessor article covers a fast-growing southwest Atlanta county that has seen sharp assessment jumps lately.

How do you contact the Montgomery County assessor's office directly?

Contact details change, so verify on the official government site before you call or mail anything.

Montgomery County, Maryland: SDAT Local Assessment Office, 30 W. Gude Drive, Suite 400, Rockville, MD 20850. Phone: (240) 314-4510. Online: dat.maryland.gov ^[1].

Montgomery County, Texas (MCAD): Montgomery Central Appraisal District, 109 Gladstell St., Conroe, TX 77301. Phone: (936) 756-3354. Online: mcad-tx.org ^[3].

Montgomery County Tax Assessor-Collector (TX billing): A separate office from MCAD. 400 N. San Jacinto St., Conroe, TX 77301. Phone: (936) 539-7897.

Montgomery County, Pennsylvania: Montgomery County Board of Assessment Appeals, One Montgomery Plaza, Suite 301, Norristown, PA 19404. Phone: (610) 278-3761. Online: montcopa.org ^[6].

Pickens County, Georgia: Pickens County Tax Assessors Office, 1266 East Church Street, Suite 121, Jasper, GA 30143. Phone: (706) 253-8700 ^[7].

Union County, Georgia: Union County Board of Tax Assessors, 65 Courthouse Street, Suite 201, Blairsville, GA 30512. Phone: (706) 439-6011.

One practical note. Assessor offices are slammed from April through June, when protest and appeal season peaks. Call in that window and expect a hold. Filing online or by mail is usually faster and leaves a paper trail.

Dealing with an assessment in another Georgia county too? The Bibb County tax assessor and Madison County tax assessor articles cover the same Georgia framework with county-specific details.

Frequently asked questions

What is the deadline to appeal a Montgomery County, MD property tax assessment?

Maryland gives you 45 days from the date printed on your Notice of Assessment to file a written appeal with the local Supervisor of Assessments office. Notices go out in December for properties being reassessed the following year. Miss this deadline and you wait for the next reassessment cycle, which in Maryland comes every three years.

How do I find my Montgomery County, TX appraised value online?

Go to the Montgomery Central Appraisal District website (mcad-tx.org) and use the property search tool. Search by owner name, address, or property ID. The site shows your current appraised value, any exemptions applied, your taxing units, and prior-year values. This is the number you compare to recent comparable sales when deciding whether to protest.

Can I appeal my Montgomery County, PA property assessment myself without a lawyer?

Yes. The Board of Assessment Appeals in Montgomery County PA is an administrative hearing, not a courtroom. You file the form, submit comparable sales as evidence, and present your case in person or sometimes in writing. Most residential owners handle these appeals without legal representation. A lawyer or appraiser makes more sense for commercial properties or high-value disputes.

What is the Pickens County GA tax assessor's appeal deadline?

Georgia law (O.C.G.A. Section 48-5-311) gives owners 45 days from the date of the notice of assessment to file a written appeal with the Pickens County Board of Tax Assessors. The appeal moves to the Board of Equalization. File even before you have all your evidence assembled, because you can present more at the hearing.

What exemptions does the Union County GA tax assessor offer?

Union County offers Georgia's standard exemptions: the $2,000 Basic Homestead Exemption off assessed value for state and county taxes, the floating inflation-proof homestead exemption that blocks purely inflation-driven increases, and senior exemptions for residents 62 and older that can eliminate or sharply reduce school taxes. Apply at the Union County Board of Tax Assessors office in Blairsville.

How much can the Montgomery County, TX homestead exemption save me?

Texas's General Homestead Exemption (raised to $100,000 off school district appraised value in 2023 under Senate Bill 2) can save a typical homeowner $1,000 to $2,500 per year in school taxes, depending on your school district's rate. Montgomery County adds a local county homestead exemption on top. If you haven't filed, apply with MCAD; the exemption is retroactive to January 1 of the filing year.

What is the Common Level Ratio and how does it affect my Montgomery County PA appeal?

The Common Level Ratio (CLR) measures the relationship between assessed values and current market values. Pennsylvania's State Tax Equalization Board sets it every year. Montgomery County's 2024 CLR was about 1.57, meaning assessed values average roughly 64% of market value. If your assessment divided by the CLR comes out below your market value, you have a uniformity argument even when the absolute value is debatable.

Does Montgomery County MD reassess property every year?

No. Maryland reassesses residential property on a three-year cycle. Your home falls into one of three groups, each reassessed in a different year. When a new value is set, Maryland's Homestead Tax Credit caps the annual increase in taxable assessment at 10% per year for owner-occupied homes, smoothing large market-value jumps across the three-year period.

What happens if my Montgomery County TX protest is denied at the ARB?

After an ARB denial you have 60 days to pursue one of three options: file a lawsuit in district court, request binding arbitration (available for properties under $5 million for most property types), or file with the State Office of Administrative Hearings (SOAH). Binding arbitration is often the most practical route for residential owners because it's faster and cheaper than district court.

How does the Pickens County GA tax assessor differ from nearby Cherokee County?

Both follow Georgia's same statutory framework (O.C.G.A. Title 48), with 45-day appeal deadlines and a Board of Equalization process. The practical differences are office locations, staff contacts, and local market conditions. Pickens has grown fast as a mountain destination, pushing assessed values up sharply since 2020. Cherokee is larger and more suburban, with its own appeal office and timeline.

Is there a MUD tax in Montgomery County TX and how does it affect my total bill?

Many newer subdivisions in Montgomery County TX fall inside Municipal Utility Districts (MUDs), which levy their own property tax on top of county, school district, and city taxes. MUD rates can add 0.50% to 1.50% to your effective rate. Check your tax bill for a MUD line item. If one appears, look up the MUD's board and financial statements, since these are public entities subject to open records laws.

Can a school district appeal my property assessment upward in Pennsylvania?

Yes. In Pennsylvania, school districts and municipalities can file assessment appeals, not only property owners. Buy a home at a price well above its assessed value, and the school district may file a 'reverse appeal' to raise your assessment toward the purchase price. This is common in Montgomery County PA and other suburban Philadelphia counties with high sale prices relative to base-year assessments.

How do I get a refund if I win a property tax appeal after already paying my bill?

If your appeal succeeds after payment, the taxing authority owes you a refund on the overpayment. In Texas, the taxing unit processes refunds within 60-90 days of the corrected bill. In Maryland and Pennsylvania, contact the county treasurer or tax collector once your assessment is corrected. Keep your payment receipts and the final decision letter so you can document the overpayment clearly.

What comparable sales are most useful in a Montgomery County property tax appeal?

The strongest comps sold within 12 months of the assessment date, sit within half a mile of your property, match your square footage within 15-20%, and were arm's-length deals (not foreclosures, estate sales, or sales between relatives). Three to five comps that all sold below your assessed value on a price-per-square-foot basis make a strong case at any conference or board hearing.

Sources

1. Maryland State Department of Assessments and Taxation (SDAT), Real Property: SDAT administers property assessments for all Maryland counties including Montgomery; 45-day appeal window from notice date; assessment office located at 30 W. Gude Drive, Rockville.
2. Maryland SDAT, Homestead Tax Credit Program: Maryland caps the annual increase in taxable assessment at 10% per year for owner-occupied homes under the Homestead Tax Credit; one-time application required.
3. Montgomery Central Appraisal District (MCAD), official site: MCAD handles all property valuation in Montgomery County TX; informal hearings and ARB process; roughly 61% of ARB protests resulted in a reduction in 2022 per Comptroller data cited by MCAD.
4. Texas Comptroller of Public Accounts, Property Tax: Texas Tax Code Section 41.44 sets protest deadline at May 15 or 30 days after notice; homestead appraised value increase capped at 10% per year; General Homestead Exemption raised to $100,000 off school district value in 2023 under SB 2; Notice of Protest is Form 50-132.
5. Pennsylvania Department of Revenue, Property Tax/Rent Rebate: Montgomery County PA CLR approximately 1.57 for 2024; Property Tax/Rent Rebate program income limits and rebate amounts up to $1,000 after the 2023 expansion.
6. Montgomery County PA, Board of Assessment Appeals: August 1 deadline to file for next tax year; Board of Assessment Appeals contact at One Montgomery Plaza, Suite 301, Norristown PA; Court of Common Pleas appeal within 30 days.
7. Pickens County, Georgia, Board of Tax Assessors: Pickens County Tax Assessors Office located in Jasper; maintains public site with assessed values, sales data, and appeal forms; 45-day appeal deadline to Board of Equalization.
8. Georgia General Assembly, Official Code of Georgia Annotated (O.C.G.A.) Title 48: O.C.G.A. Section 48-5-2 requires county boards of tax assessors to appraise all property at fair market value as of January 1; O.C.G.A. Section 48-5-311 sets 45-day appeal deadline.
9. Lincoln Institute of Land Policy, property tax research: Property owners who appeal are frequently successful; only a small fraction of eligible owners file; contingency firms typically charge 25-50% of the first year's tax savings.
10. Texas Comptroller, property tax appraisal review board resources: Post-ARB appeal options include district court, binding arbitration, and SOAH; 60-day filing deadline after ARB order; arbitration available for properties under $5 million.
11. Georgia Department of Revenue, Property Tax Division: Georgia Basic Homestead Exemption reduces assessed value by $2,000 for state and county taxes; floating inflation-proof homestead exemption prevents purely inflation-driven increases; senior school tax exemptions available at 62.