2487 Demere Road Suite 400
St. Simons Island, GA 31522
912.638.5200
Client Focused. Result Driven. 
James Roberts in Court Room

Property tax Appeals

At Roberts Tate, we don't just apply the law, we help make it. Sophisticated real estate litigation is a major practice area of our firm. The attorneys at Roberts Tate, LLC have developed specialized skill and expertise in litigating complex issues involving real property and property value related issues. Through this experience Roberts Tate, LLC has developed an extensive network of appraisers and consultants to aid in litigating issues concerning value. Roberts Tate is a leader in the field of property tax appeals (also known as "ad valorem tax appeals") including timberland and agricultural, commercial, residential, resort and special use properties. We not only handle tax appeals but also will pursue refunds for prior tax years on behalf of clients.

Sophisticated valuation litigation is a major practice area of our firm. Through this experience Roberts Tate, LLC has developed an extensive network of appraisers and consultants to aid in litigating issues concerning value. The attorneys at Roberts Tate, LLC have developed specialized skill and expertise in litigating complex issues involving value related issues in a variety of different contexts, including tax cases, property cases, business cases, and divorces. Cases involving valuation often come down to examining the reliability of the methodology, procedures, and conclusions concerning the value of property utilized by both sides. We pride ourselves on knowledge of the required appraisal techniques regardless of the context. Cases often turn on a practitioner's knowledge of the applicable appraisal rules and we use these effectively to advocate for our client's position. In fact, we have been successful in having expert opinions of value excluded all together based on the failure to comply with the applicable methodology.

Litigating issues involving valuation of property for ad valorem tax purposes requires application of specialized strategies and techniques as tax assessors are required to value property uniformly, apply the definition of "fair market value" as defined by law, and determine value in compliance with specific rules and regulations required to be utilized in reaching a value. The attorneys at Roberts Tate, LLC represent numerous timber companies, developers, commercial and multi-family property owners in ad valorem tax matters throughout Georgia and beyond. Roberts Tate has been responsible for obtaining many ground-breaking legal decisions in the area of property taxation. Simply put, at Roberts Tate, we don't just apply the law, we help make it. Our services include advising clients on application for exemptions and preferential assessment programs coupled with traditional valuation appeals designed to minimize owner's property tax liability and add to the bottom line. In the course of their representation, the attorneys at Roberts Tate, LLC have obtained over $1,500,000,000 in reductions in property values resulting in over $15,000,000 in tax savings to their clients. Roberts Tate has been responsible for obtaining many ground-breaking legal decisions in the area of property taxation.

Download 'Letter of Authorization'

The strategies and know how developed by the attorneys at Roberts Tate, LLC related to value related litigation have created a demand for our services in other areas where the value of property is the primary issue. These include condemnation and confirmation actions, high net worth divorces, partnership dissolutions, and other business disputes.

Recent Events

  • Roberts Tate, LLC successfully challenges county tax assessor's method for valuing timberland resulting in disqualification of entire county tax digest.
  • Roberts Tate, LLC successfully excludes opinions of tax assessor and revaluation consultant regarding valuation of timberland for ad valorem tax purposes for failing to comply with Georgia law resulting in judgment in favor of the property owner.
  • Roberts Tate, LLC obtains summary judgment in favor of taxpayer on the application of the state law moratorium on property value increases.
  • Roberts Tate, LLC successfully represents developer to compel a county to utilize an absorption discount when valuing undeveloped lots for tax purposes.
  • Roberts Tate successfully has property zoned and platted for neighborhood valued based on existing use as raw land.
[See Also - Business Litigation,Real Property Valuation,Ad Valorem Tax Appeals,Family Law / Divorce]
Understanding "Fair Market Value" and Ad Valorem Taxes

By James L. Roberts, IV.

View Article
Tax Appeal Client Savings (2005-2012)

Roberts | Tate, LLC

View Article