As a breakdown of general tiers:
S - When played by at least a decently skilled player, has the capacity to hard carry a game significantly easier then other tiers.
A - Solid god choice, can usually do well in most games, and will usually have an easier chance of winning lane or contributing more to a teamfight then their counterparts.
B - Useable, but usually noticeably weaker then the gods above them, or has too many counters to be able to played reliably if they would normally be placed in a higher tier.
C - Hard to use, or many items in the game counter the main gimmicks of this character. Will actively be a struggle to contribute to teamfights or not lose lane and/or pressure.
D - Needs a major overhaul to work as intended by the gods design.
Low Outliers - Sol, Athena, Ares, Odin, Yemoja
Sol - As an ADC, she's probably actively competing for the worst ADC spot in the game in most objectively correct tierlists. Not a hot take by any means, she's also arguably the worst mid mage as well. Partially due to bad scalings on her abilities and the work required to keep her passive going to make her actually feel like an ADC, as well as her wave clear just feeling bad.
Athena - Athena is in B because while Jungle Athena is arguably A or S, support Athena is arguably C or B. Her taunt duration got reduced on the port over, and she lost the heavily statted parts of her ult on the transition over to Smite 2. Additionally, due to CC buffering changes, the value of her taunt is further diminished primarily by gods with leaps being able to almost completely ignore her strongest ability and force it on its low cooldown somewhat reliably.
Ares - Heavily hurt by the increase in base protections of backliners in the transition from Smite 1 to 2, as well as the introduction of Talisman of Purification, the cherry on top of this god being so poorly rated is the change of his ult to be a form of displacement, meaning conventionally knockup immune abilities such as Anubis 1, can completely negate Ares ult entirely.
Odin - Similar to Ares, an increase in availability to items and relics that counter Odin ult as well as the usual predictable/punishable birdbomb landing spot make him arguably hard and less worth to play.
Yemoja - Almost entirely similar to Smite 1, while at higher levels of play this goddess excels, in the hands of the average or newer players the god remains hard to start off on and incredibly difficult to use effectively.
High Outliers - Aladdin, Geb, Sobek, Ullr, Loki
Aladdin - High scalings and versatile build variety, great mobility, decent skill entry barrier but high skill ceiling, incredibly useful teamfight ult when used correctly. Only real weakness at the time of writing is his lackluster early game and the punishing factor of the ult if you are behind in xp/gold, or ult at the incorrect time or location.
Geb - High utility in the usefulness of his shield, knockup, and ult. The changes to his 1 and 3 strengthen the god even more, even with the reduced height of his knockup. Just an incredibly solid god all around.
Sobek - The utility of the infamous pluck remains incredibly high, even with a nerfed cooldown. The ability to reposition an enemy - either by throwing them into your team, or throwing them away from your teammate being dived, is incredibly strong. A teamfight can be won almost singlehandedly off of a good pluck lategame. The rest of his kit remains incredibly strong, healing, built-in antiheal, knockback/up, AOE slow execute ult all further contribute to the high level of utility in the god.
Ullr - Ullr's gimmick remains the same - get to mid/late game, hit an axe on a backliner, they die. The ability to singlehandedly confirm a kill somewhat easily off of one hard CC, while possessing a high level of mobility and safety and a high level of chase/lockdown, it's not much of a surprise why this god in the hand of a competent Ullr player remains one of the most dreadful opponents to see in lane.
Loki - Loki's damage is so high at almost every stage of the game, if you play an immobile mid god your life will be misery if you aren't warding constantly. With the almost unparalleled chase his ultimate and movement speed on his 1 grant him, it makes him able to gank even the safest of gods with relative ease. With only a couple strength 3000 gold pots at the end of the game, hydra's autoing backliners for 700+ damage in a single auto is a common occurence.
