Preparing for Your Cobb County Board of Equalization Hearing

If your initial property tax appeal to the Cobb County Board of Assessors didn’t yield the desired outcome, your next step may involve a hearing before the Cobb County Board of Equalization (BOE). This hearing is your opportunity to present your case directly to an independent panel. With solid preparation, you can clearly demonstrate why your property’s assessed value may be inaccurate.

The image depicts a wellorganized workspace set up for a property tax appeal hearing A sleek wooden table is adorned with neatly arranged documents including charts and spreadsheets comparing property values A laptop sits open displaying a video call-1

🎯 1. Understand the Purpose of the BOE Hearing

👥 The BOE is made up of Cobb County residents, not professional appraisers, trained in Georgia tax law and valuation principles.
⚖️ Their job is to determine whether the Board of Assessors’ fair market value (FMV) is accurate as of January 1 of the tax year.
📋 They evaluate both your evidence and the county’s, then render an independent decision.

📂 2. Organize Your Evidence Logically and Clearly

🏘️ Comparable Sales (Comps):
- Choose recent, nearby sales similar in size, style, and condition.
- 📊 Create a spreadsheet comparing sale prices, dates, and features.
- 🔍 Explain any adjustments you made for differences.
🏚️ Property Condition Photos & Documents:
- Highlight issues like deferred maintenance, damage, or outdated features.
- 💵 Include repair estimates if available.
🧾 Correcting County Errors:
- If Cobb County records have incorrect square footage, room counts, etc., bring proof (e.g., surveys, appraisals, permits).
📉 Independent Appraisal (if available):
- Bring the report and be ready to explain the appraiser’s conclusions.
📝 Narrative Summary:
- Write a concise explanation of why the county’s value is too high and state your proposed value.

🗣️ 3. Prepare Your Presentation

⏱️ Be concise: Focus on major evidence and avoid unnecessary detail.
👋 Start with your name, address, and tax year under appeal.
🧠 Clearly explain why the county’s value is too high, referring to specific comps and property condition.
💬 State your opinion of value.
🤝 Remain respectful and professional throughout the hearing.
❓ Prepare for questions from the BOE panel.

📜 4. Understand the Hearing Procedure

📅 After your appeal, if the Board of Assessors makes no (or unsatisfactory) changes, your case is sent to the BOE.
📬 You’ll receive a hearing notice at least 15 days in advance.
🔁 The county typically presents first unless you request to present before them.
🧾 The BOE gives a decision in writing after the hearing.

👥 5. Consider Representation

📃 You may designate a representative, such as:
- A local real estate agent or property manager
- A property tax consultant or attorney
✍️ A written authorization letter is required for your representative to act on your behalf.

💻 6. If Attending Remotely

🌐 Check if Cobb County offers virtual hearings.
🧪 Test your internet, camera, and mic beforehand.
📵 Ensure a quiet environment during the hearing.

💡 7. Focus on Fair Market Value

🧾 All arguments should support your claim of a more accurate fair market value as of January 1 of the tax year.
📊 Focus on data-backed, value-focused evidence, not emotions.