The second phase of the DeKalb County property tax appeal process is the appeal to the BOE, a three-member panel with DeKalb County property owners on board. Each member is chosen based on specific qualifications including attendance in at least 40 hours of training in state property tax laws including the appraisal process and procedures.
The BOE route is available in two instances, namely: first, when the taxpayer chooses it in the appeal letter; and second, when the BTA automatically forwards the appeal after a No Change decision.
Appeals to the BOE are free of charge unless you decide to hire a property tax consultant or agent. Upon receipt of your appeal, the BOE reviews your appeal, sets a hearing, and makes an independent decision after the hearing.
A few points to consider during the BOE phase of the DeKalb County property tax appeal process:
- The BOE will set a hearing date within 15 days of its receipt of your appeal.
- The hearing date set must be within 30 days of the appeal notice but not earlier than 20 days from it. The notice of hearing is usually given to the appellant at least 3 to 4 weeks before the hearing date.
- During the hearing, both sides – the DeKalb County appointed appraiser and your tax agent, if any – will be provided with the opportunity to present their evidence before the 3-member panel. Keep in mind that the best chance for a winning appeal is the presentation of solid evidence in terms of its form and substance, be it in the certified appraiser report or in the audited financial statements (i.e., proof of revenue). Your tax agent will be of valuable assistance in this matter.
- After the hearing, the 3-member panel will conduct a deliberation regarding the evidence presented by both sides. While both sides can listen in on the deliberation, interruptions should be avoided. The BOE will make a collective decision in private and provide a copy of the written decision to the property owner within 10 days after the hearing.
As with the BTA, you have two choices after the BOE has handed its decision:
- Accept the revised assessed value, which will be reflected on your property’s records; or
- Reject the revised assessed value, which you can appeal to the Superior Court within 30 days of the BOE’s decision.
Due to the complicated matters involved during the BOE hearing, you will want to hire a tax agent to present your evidence and advance your cause. Contact Fair Assessments, LLC now!
