Any taxpayer or property owner may elect to file an appeal from an assessment by the following options of appeal.
- Board of Equalization method with further appeal to the Superior Court;
- Arbitration method with further appeal rights which requires the appealing party to submit a recent certified appraisal of the property within 45 days of filing the appeal
- Hearing Officer method for non-homestead real property with fair market value in excess of $500,000 as shown on the taxpayer’s annual notice of current assessment under Code Section 48-5-306.
If your payment is late, the following interest and penalty is added to the balance owed:
– 0.52% interest is added each month a balance remains.
– A 5% penalty is added on the remaining balance after 120 days, then an additional 5% on the remaining balance after every 120 days, not to exceed 20%.