Preparing thoroughly for your DeKalb County, Georgia Board of Equalization (BOE) hearing is crucial to presenting a strong case and improving your chances of a favorable outcome. The BOE is an independent panel of DeKalb County citizens that hears both your arguments and those of the Board of Tax Assessors (BOA). Here's how to prepare effectively:
1. Understand the Purpose of the BOE Hearing
-
The BOE's role is to consider evidence from both you and the BOA and determine the fair market value of your property as of January 1st of the tax year in question.
-
The BOE does not automatically side with the assessor. They make an independent judgment based on the evidence presented.
2. Review Your Initial Appeal and the BOA's Response
-
Review your original appeal grounds—Value, Uniformity, or Error in Property Information—and the documents you submitted.
-
Examine the BOA’s response:
-
A "No Change" letter means the county disagreed with your appeal.
-
A "30-Day Letter" offers a revised value and gives you a chance to accept or reject it.
-
3. Organize and Refine Your Evidence
-
Clarity & Logic: Present evidence in a clear, straightforward way.
-
Categorize by Appeal Ground: Keep uniformity evidence (e.g., neighbor assessments) separate from market value comps.
-
Use Visual Aids: Summaries, charts, or spreadsheets showing price per square foot or condition issues are helpful.
-
Label Your Exhibits: Number and title each item clearly (e.g., Exhibit 1 – Comparable Sale, Exhibit 2 – Roof Damage Photo).
-
Prepare Copies: Bring at least 3 copies—for yourself, the BOE panel, and the county appraiser.
4. Practice Your Presentation
-
Outline Key Points: Be ready to explain your case clearly and logically.
-
Keep it Concise: Hearings are typically short. Aim to present your strongest points efficiently.
-
Expect Questions: Prepare for possible questions from the panel or appraiser.
-
Stick to Data: Focus on objective facts—avoid emotional appeals.
5. Prepare for the Hearing Logistics
-
Verify Time & Location: Hearings are held at the Manuel J. Maloof Annex, Decatur, GA. Arrive early.
-
Bring ID: You may be asked to show identification.
-
Dress Neatly: Business casual attire is recommended.
6. During the Hearing
-
Be Polite and Professional: Address panelists as “Mr./Ms. Chair” or “Board Members.”
-
Stay Focused: Stick to your facts and don’t argue emotionally.
-
Present Your Evidence: Clearly explain what each document or chart shows.
-
Address the County's Points: Respectfully rebut their arguments using your evidence.
-
Watch the Clock: Time is limited, so prioritize your most persuasive material.
-
Ask Questions if Needed: If something is unclear, ask politely for clarification.
7. After the Hearing
-
Wait for the Decision: You’ll receive the BOE’s ruling by certified mail, typically within 10 days.
-
Know Your Next Steps: If you disagree with the result, you have the right to:
-
Request non-binding arbitration, or
-
File an appeal to the Superior Court of DeKalb County, both within 30 days.
-
Essential Tips for Success
-
Keep the valuation date of January 1st in mind—your evidence must relate to this date.
-
Emphasize the "why": Why does your evidence support your position?
-
Be specific about differences between your property and any comps used by the BOA.
-
For uniformity appeals, compare properties with similar features and conditions—not just those in the same neighborhood.
-
For error-based appeals, include documented proof (e.g., incorrect square footage or amenities).
Resources
-
DeKalb County Tax Commissioner (for billing and payment info)
-
DeKalb County BOE Appeals Portal and Forms:
(May vary by year—check via the main appraisal site or contact the department for updated submission links.)
