Board of Equalization

If anyone has any questions concerning an appeal or wants additional information about the Board of Equalization, please contact the office at 706-453-3340 or the Clerk of Superior Court.

The Board of Equalization is comprised of property owners appointed by the Grand Jury of this county. In addition to being property owners, the appointees to the Board of Equalization (BOE) must also be qualified and competent to serve as grand jurors and be high school graduates. Each member must satisfactorily complete 40 hours of certified training before he or she can participate as a member of the Board. Each member must also complete an eight-hour continuous education class annually. The Board is charged by the O.C.G.A. Section 48-5-311 to hear appeals of property tax matters, including the following:

Value

What the property would sell for in a transaction between a knowledgeable buyer and a willing seller in a bone fide arm’s length transaction.

Uniformity of Value

Assessments values that are fairly equalized between individual taxpayers.

Taxability

All real property and all personal property shall be liable to taxation and shall be taxed, except as otherwise provided by law.

Denial of Homestead Exemptions

The homestead of each resident of this state actually occupied by the owner as primary residence and homestead shall be exempted from all ad valorem taxation for the state, county, and school purposes.

Denial of Special Assessments

Georgia law provides for special assessments of certain types of property such as, property used for agricultural purposes (conservation use, agricultural preferential), rehabilitated and landmark historic properties, contaminated property (also known as Brownfields), certain environmentally sensitive property and storm water/wetlands.

Appeals

Property owners who filed an appeal to the Board of Tax Assessors within 45 days of the postmark date on their assessment notice are called an Appellant. The appeal is reviewed by the Board of Tax Assessors and if the Board’s decision is a "no change," the appeal is forwarded to the Board of Equalization.

Hearings

Appellants (people who filed an appeal) will receive a notice of the date and time of the scheduled hearing.

To reschedule your hearing you must notify the Board of Equalization Office a minimum of 24 hours in advance of your scheduled hearing at 706-453-3340. To withdraw your hearing you must notify this office in writing a minimum of 24 hours in advance of your scheduled hearing.

Attendance

An Appellant may appear before the Board of Equalization or with a representative or authorize a representative to represent him/her in their absence. However, the taxpayer shall specify in writing to the Board of Equalization the name of such agent or representative prior to any appearance by the agent or representative before the Board.

Evidence

The documentation you may consider presenting to the Board of Equalization may include:

• Appraisals
• Comparable property values in your area
• Evidence of purchase price
• Evidence of sale Prices
• Photographs of the:
  • Interior
  • Exterior
  • Surrounding area

Superior Court

The Appellant or the County Board of Tax Assessors may appeal decisions of the Board of Equalization. The notice of appeal shall be filed within 30 days from the date on which the BOE decision was mailed. The appeal to Superior Court is a jury trial and the Appellant may wish to consider engaging an attorney. The appeal must be filed with the Board of Tax Assessors by the owner or his/her attorney.