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  1. Services
  2. Civil Law
  3. Property Law
  4. Property Tax
  5. Property Tax Assessment Appeals

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Property Tax

Property Tax Assessment Appeals

What is the property-tax rate for an enterprise?

The annual rate is determined at no more than 1 percent of the taxable value; with the revaluation method and audited statements the increase rule does not apply.

How is agricultural land valued?

Base rates are differentiated by territory and category, per hectare in lari — 100 to 56 lari for arable and homestead land; a municipality may raise the rate up to 150 percent of the established one.

Which periods form the computation cycle?

Declaration and payment — no later than 1 April; current payment — no later than 15 June; land tax — no later than 15 November; land obligations follow the rates in force as of 1 April.

Within what period can an assessment be appealed?

A decision is appealed within 30 days of delivery; the complaint is considered within 20 days, only within the scope of the request.

Can the current payment be left unpaid?

Yes, where the expected obligation decreases by at least 50 percent and the authority is notified no later than 1 June.

5 min·9 Jan 2026

Property Tax Assessment Appeals represent a specialized tax-legal service that helps individuals and entities protect themselves from unjustifiably increased tax liabilities. In Georgia, property tax depends either on an individual's income or on the asset value (for companies). It is common for tax authorities to disagree with the market value of the property declared by the taxpayer and to revalue it, which automatically increases the tax and imposes penalties. In such cases, a qualified dispute based on alternative audit reports and correct legal interpretation is essential. This service allows you to refute incorrect assessments by the Revenue Service and save significant amounts.

What does this service cover?

The property tax dispute service includes:

  • Analysis of Tax Audit Act: Lawyers detailly study the act compiled by the Revenue Service and the grounds for accrual to find procedural or substantive violations.
  • Alternative Valuation: Collaboration with certified auditors and appraisers to establish the real market value of the property for the disputed period.
  • Preparation of Complaint: Drafting a qualified complaint for submission to the Dispute Resolution Council of the Ministry of Finance.
  • Court Representation: If administrative appeal does not yield results, filing a lawsuit in court and defending the client's interests in all instances.
  • Tax Settlement: Negotiating with the tax authority regarding the restructuring or reduction of debt.

Updated: 15 Oct 2026

Verified against current law: 27 Jun 2026

Legal basis:

  • საქართველოს საგადასახადო კოდექსი