Georgia's 3-Year Value Freeze: O.C.G.A. § 48-5-299 Explained

O.C.G.A. § 48-5-299(c) can extend the benefit of a successful appeal. After certain board of equalization outcomes supported by written evidence, Georgia law may limit annual increases to your value for up to three years. Counties apply details differently, so read your decision and confirm with local counsel if needed.

Plain-English conditions

The freeze is not automatic for every win. It hinges on the written record, the nature of the BOE decision, and statutory requirements. Some appeals settle without the freeze attaching.

How the freeze works

Instead of your value jumping each year with the market, allowable increases may be capped during the freeze period—potentially keeping taxes lower than they would be under a full reassessment trend.

The math

If an appeal saves you $500 in year one and the freeze prevents give-back in years two and three, your effective benefit approaches $1,500 over that window—illustrative, not a guarantee for every property.

Why this makes appealing smarter

Even modest reductions can compound when freezes apply. Pair statutory protection with strong comps at the BOE. Model your savings with AppealPilot.