If you’ve filed an appeal of your property tax assessment in Fulton County, Georgia, your next step may be a hearing before the Board of Equalization (BOE). The BOE is a panel of fellow property owners, appointed to independently evaluate whether your property’s assessed value reflects its fair market value as of January 1 of the tax year.
Here’s how to prepare effectively for your BOE hearing and increase your chances of a successful appeal:
1. Understand the BOE Process
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Independent Decision-Makers: BOE members are not employees of the Board of Assessors. Their role is to be neutral, fact-based decision-makers.
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Focus on Fair Market Value: Arguments should center on why your assessed value does not reflect your property's actual market value as of January 1.
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Hearing Format: Expect a formal but conversational hearing. You will have a limited time (typically 5–10 minutes) to present your case.
2. Organize Your Evidence Logically
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Present Clearly: Use a simple structure with headings, bullet points, and charts if helpful.
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Highlight Strongest Evidence: Focus on your most persuasive data — don’t overwhelm with too much or irrelevant material.
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Group by Topic: Example categories: comparable sales, property condition, factual errors in county data.
3. Master Your Comparable Sales (Comps)
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Choose Relevant Sales: Ideally from the last 12 months (up to 18 months if necessary), in your neighborhood or nearby.
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Provide Key Details: Include address, sale date, price, size, condition, and features.
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Make Logical Adjustments: Adjust for features that differ from your home (e.g., pool, renovations). Be fair and document your reasoning.
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Visualize: Create a summary chart or bring photos for clarity.
4. Address Property-Specific Issues
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Property Condition: Bring photos and contractor estimates if your home has damage, deferred maintenance, or structural issues.
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Unique Attributes: Emphasize features that hurt value (e.g., location near a highway or power line).
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Correct Errors: If the county data is wrong (e.g., incorrect square footage), bring surveys, appraisals, or closing statements to prove it.
5. Prepare Your Presentation
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Time Yourself: Stay within the time limit while covering your key points.
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Be Clear and Respectful: Speak professionally and confidently. Avoid emotional or confrontational language.
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Stick to the Facts: Your case should be grounded in objective market data, not personal opinions.
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Know Your Value: Clearly state what you believe your fair market value is — and back it up.
6. What to Bring to the Hearing
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Copies of all documentation (one for each BOE member and the county’s appraiser)
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Your assessment notice
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Written summary of your arguments
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Photos and contractor estimates (if applicable)
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Evidence of comparable sales, county data errors, or market trends
7. During the Hearing
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Arrive Early: Allow time for parking and check-in.
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Stay Calm and Polite: Listen actively and respond directly to questions.
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Be Honest: If you don’t know the answer to a question, say so. Don’t guess.
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Stay Focused: Keep your presentation relevant to market value, not tax rates or personal hardship.
8. After the Hearing
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Receive a Decision: You may be told the outcome at the hearing or receive it in writing later.
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Know Your Options: If the decision is not favorable, you can further appeal to arbitration, a hearing officer, or Superior Court (must act within 30 days of decision).
By preparing thoroughly, focusing on objective evidence, and presenting your argument clearly, you’ll give yourself the best chance at a favorable outcome.
