Prior to the April 1 deadline for filing a challenge to property tax assessments, the Carroll County Tax Assessor’s Office was inundated with letters requesting a challenge, and they’re still coming in.

With property values plummeting, some by as much as 30 percent since mid-2007, many area residents are hoping that a new assessment will lower the amount they’ll have to pay in property taxes. How many people in Carroll County filed an appeal before the April 1 deadline is unknown, said Chief Appraiser Sandra Ferguson. Letters postmarked by the deadline are still coming in, and it won’t be clear until this coming week or later how many people contend their property is actually worth less than what it is listed for at the assessor’s office.

Those who did file an appeal may not see any resolution on the matter until well into the year. The appellate process is long and winding, beginning first with the letters still coming into the tax office and potentially ending with a decision in court.

Once an appeal is received, the Board of Tax Assessors reviews the property information and renders a decision. The property owner then has 45 days to file an appeal to the board. If no change is made following the appeal or the change is not to the landowner’s liking, he or she can then appeal to the Board of Equalization. The secretary of this board mails out a decision letter by certified mail regarding its ruling. Should the Board of Equalization reduce the previous assessment by more than 15 percent, the Tax Assessor’s Office can appeal the decision. Should the landowner dispute the decision, he or she can take the case to court.

Should this process be too convoluted, a homeowner can request arbitration hearings, though Ferguson said the county has never taken part in such proceedings in the past.

The mass challenging of property values is not limited to Carroll County, either, said Chris Collier with the West Georgia Homebuilders Association.

“We saw a significant amount of interest in that area in recent days,” he said.

The reason is clear. People simply don’t want to pay artificially high property taxes when their investment in a home has lost 25 percent or more of its value.

There are implications from widespread reassessment. Once property taxes begin to drop, counties will inevitably begin to see losses in tax revenue.

Yet, homeowners, many faced with joblessness or reduced work hours, don’t want to pay a tax bill that no longer reflects the true value of their property.

“I don’t think it’s going to be popular with governments but the county has a legal obligation to evaluate homes and property properly,” Collier said.