A taxpayer can file a claim for refund from the county or municipality of ad valorem taxes that have been erroneously or illegally assessed and collected. The taxpayer may file a claim for refund of taxes whether overpaid either voluntarily or involuntarily.

Refunds can be requested only when the issue involves errors of fact or law. Errors of judgment, i.e., the taxpayer does not agree with the valuation of their property, may only be addressed by following the procedure for appeals.

Procedure to Request Claim for Refund
  • File within three years after date of payment.
    The claim for refund should be filed with the governing authority within three years after the date of payment. Not all governing authorities follow the same procedures and the taxpayer should contact the local governing authority and inquire about any procedures that are required. In the absence of specific procedures, the taxpayer should follow the provisions of O.C.G.A. Section 48-5-380. Generally, however, the claim should:

  • Contain information required by the governing authority.
    The claim for refund must be in writing and contain all the information required by the governing authority of the county or municipality. Generally, most require that there should be a summary statement of the grounds upon which the taxpayer relies.

  • Include request for conference or hearing if desired.
    The claim for refund should include a request for a conference or hearing before the governing authority if a meeting is desired. A time for the hearing will be set by the governing authority in accordance with their local procedures.

  • Refund in 60 days if approved.
    If the taxpayer's claim for refund is approved by the county governing authority, the taxpayer should receive a refund within 60 days of such approval.

  • If the claim is denied the taxpayer has one year to take action in the superior court of the county.
    The governing authority has one year in which to approve or disapprove of the taxpayer's claim. If they act within this time, they will notify the taxpayer of the decision. The taxpayer has the right to bring an action for refund in the superior court of the county within one year after the claim for refund is denied.

  • If no decision is made within one year the taxpayer can take action in the superior court of the county.
    If the county governing authority does not make a decision within one year, the taxpayer can bring an action for refund in the superior court of the county. The taxpayer cannot bring an action before the governing authority acts or before one year has passed with no action.

    Related Links

  • Property Tax Appeals

  • Motor Vehicle Appeals

  • County Ad Valorem Tax Facts
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