Every Board of Equalization in every county of Georgia is made up of three members who are property owners. They are supported by three alternates.
These members have been appointed by the Grand Jury and are expected to be high school graduates who can qualify as Grand Jurors. They must agree to serve a three-year term. In order to write in general terms, applicable to all Boards of Equalization in every Georgia county I refer to these collectively as "Board of Equalization Georgia."
The function of the Board of Equalization Georgia is designed to receive and adjudicate every appeal of assessments related to property value, uniformity, tax-ability, or exemption denials.
Every member of the Board of Equalization Georgia is expected to satisfy 40 hours of certified training. This is completed before serving as members. Board of Equalization Georgia members are required to complete eight hours of continuing education classes every year.
The Board of Equalization Georgia is charged with the task of hearing appeals on property tax matters. These matters include:
- Established Value – This includes what the property would sell for on the market in transactions between informed buyers and sellers.
- Value Uniformity – This involves assessment values fairly equalized between individual taxpayers.
- Tax-ability – All real and personal property is subject to taxation and will be taxed unless otherwise provided for by law.
- Homestead Exemption Denials – The homestead that is owned by a resident of the state of Georgia and is occupied by the owner as their primary residence receives an exemption. A portion of the assessment is exempted from ad valorem taxation for county, state and school purposes.
- Special Assessment Denials – In Georgia the law provides for special assessments. This includes certain kinds of property such as; land used for agricultural or conservation use, land rehabilitated and landmark/ historic properties. It also includes contaminated property known more commonly as "Brownfields", as well as environmentally sensitive properties including but not limited to storm-water and wetlands.
Appeals
Property owners file appeals to the Board of Tax Assessors within the required 45 days of the postmark on their assessment notice. "Appellant" is the title of the person appealing. This appeal is first considered by the Board of Tax Assessors. If the Board’s decision includes a “no change,” the appeal is then forwarded to the Board of Equalization Georgia. If the Board of Tax Assessors does change the value the appellant has 30 days to appeal to the Board of Equalization Georgia.
Hearings
Appellants receive a notice for the date and time of the scheduled hearing. To reschedule any hearing you need to notify the Board of Equalization Georgia a minimum of 24 hours in advance. To withdraw from a hearing you are required to write to the office at least 24 hours in advance of the hearing date.
Attendance
Appellants appear before the Board of Equalization Georgia either alone or with a representative or represented by an authorized representative. The taxpayer is required to specify in writing to the Board of Equalization, the name of any agent or representative prior to the scheduled appearance before the Board.
Evidence
Evidence to present to the Board of Equalization Georgia could include pictures of the interior, pictures of the exterior and the surrounding area. A map of the area that shows the location of the subject property and the locations of other similar properties in the area that sold within one or two years of the effective date of appraisal, which is January 1 of each year. Also, similar properties with much lower assessed values can be used as evidence of an inequitable assessment/tax burden.
Superior Court
The Appellant, or the County Board of Tax Assessors appeal decisions of the Board of Equalization. The notice of appeal is filed within 30 days from the date on which the original board decision was mailed.
The appeal engages a jury trial. Appellants can consider engaging an attorney. The written appeal must be filed with the Board of Tax Assessors. The appeal must state the basis of appeal, for example value, or uniformity, or both.
