The “Mailbox Rule” and Property Tax Appeals


We strongly encourage you to hand deliver your property tax appeal form and get a copy with a stamp that says “Received by County Tax Assessors Office” to keep in your records.

However, you can mail in your property tax appeal form.  If you mail in your property tax appeal form, then it must be postmarked by the deadline located in the upper right hand corner of your Annual Notice of Tax Assessment.

This is due to O.C.G.A. § 50-13-23, more commonly known as “the mailbox rule”.

This is the law that caused huge lines at the Post Office on April 15 before turbo tax or e-filing tax existed.  According to this law, a document is received on the date it is postmarked, and not the date it is actually received.


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