Q: Is the blanket site improvement assessment by tax assessors legal in Georgia?

A: In Georgia, county tax assessors are required by law to assess properties at fair market value and must base those assessments on individual characteristics of each property. A "blanket" assessment—where a fixed value is added uniformly across all properties regardless of actual conditions—can raise serious legal and fairness concerns. If the site improvement value was applied without evaluating your specific property’s condition or features, it may violate the principle of uniform and equal taxation required by Georgia law.

While assessors have some discretion in determining land and improvement values, any adjustments must be supported by data and applied consistently based on property-specific factors. If many property owners were not informed about the change or given a chance to challenge it in a timely way, that could strengthen your argument before the Board of Equalization. There have been legal challenges in Georgia related to mass reappraisals and uniform adjustments that did not take into account individual property circumstances.

You’ve taken the right step by requesting a hearing, and it may be helpful to encourage other concerned residents to appeal as well. Bring clear documentation showing how the assessment doesn’t reflect the actual market value or conditions of your property. While each case is reviewed individually, showing community-wide inconsistencies could influence how the board views the broader assessment practice. Keep a record of your communications and prepare to explain why the blanket addition doesn’t fairly apply to your property.