## Grounds for Filing an Appeal When filing your appeal, you must specify at least one of the following legal grounds for your objection: * **Value:** You believe the assessor's estimate of your property's fair market value is higher than what the property would actually sell for on the open market. * **Uniformity:** You believe your property is valued higher than similar, comparable properties in your immediate neighborhood or across Baldwin County. * **Taxability:** You believe the property should not be subject to property taxes (for example, if it is owned by a qualifying non-profit or religious organization). * **Denial of Exemption:** You were denied a specific tax exemption, such as the homestead exemption, for which you believe you qualify. ## Choosing Your Appeal Path

Georgia law provides property owners with multiple avenues to resolve valuation disputes. You must select one of these options when submitting your initial appeal form: ### Board of Equalization (BOE) This is the most common and cost-effective route. The Board of Equalization is a three-member panel of Baldwin County property owners appointed by the Grand Jury. There is no fee to appeal to the BOE. The panel hears testimony from both the property owner and the tax assessor's office before making a ruling. ### Binding Arbitration If you choose this option, you must submit a certified appraisal of your property prepared by a licensed appraiser within a specific timeframe, along with a filing fee. An independent arbitrator will review the evidence and choose either your appraisal value or the county’s valuation. The losing party is typically responsible for the cost of the arbitrator. ### Hearing Officer This option is reserved for non-homestead real property (such as commercial or rental properties) or wireless property valued above a specific state-mandated threshold. Hearing officers are professional appraisers who hear appeals regarding value or uniformity.

## How to Build a Strong Case To successfully appeal your valuation, you must present objective evidence that supports your claim. The Board of Tax Assessors will not lower your valuation simply because you feel your taxes are too high. * **Review the Property Record Card:** Request your official property record card from the Baldwin County Tax Assessor’s office. Look for errors in the number of bedrooms, bathrooms, finished basement space, or outbuildings. Correcting these factual errors is often the easiest way to adjust a valuation. * **Find Comparable Sales:** Look for recent sales of similar properties in your neighborhood. Focus on homes with similar square footage, age, condition, and lot size that sold close to the assessment date. * **Document Property Condition:** If your property has structural issues, foundation damage, outdated interiors, or environmental issues that lower its value, document these with photographs, contractor repair estimates, or engineering reports. ## Submitting the Appeal and Next Steps

To initiate the process, complete the official Appeal of Property Value form (Form PT-311A), which is available through the Georgia Department of Revenue. You must mail or hand-deliver the completed form to the Baldwin County Board of Tax Assessors office in Milledgeville before the 45-day deadline expires. Once received, the Board of Tax Assessors will review your appeal. If they agree with your evidence, they may send you an amended assessment notice. If you agree with the new value, the appeal is resolved. If they do not adjust the value, or if you disagree with their adjustment, your appeal will automatically be forwarded to the Board of Equalization (or your chosen appeal path) for a formal hearing. ## Finding Official Resources and Support To locate the correct forms, check deadlines, or review property records, visit the official Baldwin County government website and navigate to the Board of Tax Assessors page. For broader guidelines on property tax laws, rules, and standard appeal forms, consult the Georgia Department of Revenue’s local government services portal. If you require assistance gathering comparable market data, local real estate agents and independent appraisers can provide valuable documentation for your case.