With home values plummeting and a new state law requiring all property owners be sent tax notices, appeals in Fulton County shot up 70 percent this year. Chief Appraiser Burt Manning said Fulton has a record 35,667 appeals, compared to about 21,000 in 2010. His office is still counting, and more could trickle in.

Everyone who files gets billed at 85 percent of their tax value while their case is pending, which could cut into revenues and force budget cuts. The total value of properties under appeal hasn't been calculated yet, Manning said.