(AJC) — Tucked into the 20-plus new requirements for how Georgia handles property assessments sits a lesser-known provision that may prove costly to taxpayers. For the first time, owners of non-homestead properties worth more than $1 million have the right to appeal via a hearing officer. Metro Atlanta counties expect commercial and industrial land owners to use the new appeals process more than wealthy second-home owners. Instead of going before the regular citizens on a Board of Equalization, those property owners will have a shot at a review by a certified appraiser – on the county’s dime. “It doesn’t cost them anything, so they may as well file,” said DeKalb Chief Appraiser Calvin Hicks of the expect influx of appeals. “The great unknown is how many of them will.” In DeKalb alone, there are 1,100 property owners who could ask for a hearing officer.