Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Georgia, property tax is an annual tax paid by property owners based on the assessed value of their property, which includes both real estate and personal property. The tax is administered at the local level by county tax assessors, and the revenue generated is used to fund public services such as schools, law enforcement, fire protection, and infrastructure maintenance. Property values are appraised every year to determine the amount of tax owed. Property owners in Georgia have the right to appeal the assessed value of their property if they believe it is incorrect. This appeal must be filed with the county board of tax assessors, and if the dispute is not resolved at this level, property owners can take their appeal to the county board of equalization or through arbitration. Specific deadlines and procedures for appeals are set by each county, and property owners should consult their local tax assessor's office for detailed information on how to challenge their property appraisal.