County assessors value tens of thousands of parcels at once, without going inside any of them. When that model gets your property wrong, an appeal is the mechanism for correcting it. These guides cover how that process works across Cobb, Fulton, DeKalb and the surrounding counties.
Two things are constant regardless of county. Property is assessed as of January 1 of the tax year, so any evidence you submit has to speak to that date rather than to today. And the window to appeal runs from the date printed on your annual notice of assessment, which is short and changes year to year. Go by your own notice, not by anything you read online, including here.
Worth stating plainly: an appeal is not always worth filing. If the county's figure is close to market value, the likely reduction may not cover the cost of the evidence.