The 299(c) freeze is Georgia's rule, under O.C.G.A. 48-5-299(c), that a property value established through the appeal process is generally held for the next two tax years, giving the owner three years of valuation certainty in total.
After a Georgia appeal concludes with an established value, the county generally may not raise that value for the two following tax years. The freeze can be lost if the property changes, for example through additions or a change in use, or if the owner files a return seeking a different value.
The freeze holds the value, not the tax: millage rates continue to move each year. Owners tracking the freeze should also note the year it expires, because counties commonly revalue a property once it comes off.
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Any estimate is based on county assessment data and public records and is not a guarantee of any outcome. Representation and fee terms are provided in writing before any filing.