Board of Equalization

Under legislation passed in 2010 Senate Bill 346 became effective January 1, 2011. The Clerk of Superior Court in every Georgia County has been given oversight responsibilities for the Board of Equalization in their respective county. This bill was passed to ensure a neutral third party would administer the operations in an effort to eliminate the appearance of partiality. The Clerk is not responsible for the decisions of the Board and must remain neutral in the process.

Property owners who do not agree with the assessment on property by the Board of Tax Assessors, the owner may appeal to the Board of Equalization.

The Board of Equalization (BOE) is a special group that hears appeals of property values and denials of homestead and other exemptions. Board of Equalization members are appointed by the Grand Jury and are not employees of the County where they are appointed. The BOE consists of three members and three alternate members appointed by the Grand Jury. BOE appointees serve a 3 year term beginning on January 1, are the owners of real property, and at least a high school graduate who completes a 40 hour training course in appraisal and equalization processes and procedures. BOE members are required to complete annually a continuing education requirement of at least eight hours of instruction in appraisal and equalization procedures, as prepared and required by the commissioner of the Georgia Department of Revenue. Reference O.C.G.A. § 48-5-311 for full information.

Links to help: How to Appeal a Property Tax Assessment