Boards of Equalization

Boards of Equalization are citizen panels that make determinations in appeals of property valuation. Boards of Equalization are managed by the Clerk of Superior and Magistrate Courts.

Boards of Equalization are 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. 

Each Board is charged by the O.C.G.A. §48-5-311 to hear appeals of property tax matters that include:

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, 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.  If the Board of Assessors' 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.  All appeal hearings are held at 141 Pryor Street, Suite 5001, located on the fifth floor of the Fulton County Government Center. 

To reschedule your hearing you must notify the Board of Equalization Office a minimum of 48 hours in advance of your scheduled hearing at (404) 613-7792.  To withdraw your hearing you must notify this office in writing a minimum of 48 hours in advance of your scheduled hearing.

ATTENDANCE

An Appellant may appear before a 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

Documentation you may consider presenting to the Board of Equalization may include: Evidence of purchase price; Appraisals; Photographs of the interior, exterior, and surrounding area; Evidence of sale Prices; Comparable property values in your 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.  Once an appeal is submitted to the Superior Court, 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.