The Georgia 299(c) three-year freeze
A property tax appeal in Georgia is worth far more than one year of savings, because of a rule most homeowners have never heard of: the 299(c) freeze.
What the freeze does
Under O.C.G.A. § 48-5-299(c), when your value is reduced by an appeal decision or a written settlement agreement, the county generally cannot raise that value for the next two successive tax years — three years of protection in total, including the year you appealed.
Why it matters
Say you win a $1,000-per-year tax reduction. That is not $1,000 — it is closer to $3,000 over the freeze period, because the county can’t push your value back up for two more years. That is the math most homeowners miss when they decide an appeal “isn’t worth it.”
The exceptions
The freeze does not apply if you make substantial improvements (an addition, major renovation), if there was a genuine record correction, or if you re-appeal and change the value yourself. Routine reassessment, though, cannot override the freeze.
Frequently asked
How long does a Georgia assessment freeze last?
Three tax years total: the year of the successful appeal plus the next two.
What can break the freeze?
Substantial improvements to the property, a documented record correction, or a re-appeal that changes the value.
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