Understanding the Hearing Officer Option for Fulton County Property Tax Appeals

In Fulton County, Georgia, if you're dissatisfied with a decision by the Board of Equalization (BOE), you have multiple appeal options. One of these is requesting a hearing before a Hearing Officer. This alternative can offer a more formal, expert-driven resolution than arbitration or the BOE, but it's not the same as going to Superior Court. Here’s how the process works and what you should consider:

✅ What Is the Hearing Officer Option?

The Hearing Officer option provides an intermediate level of appeal between the Board of Equalization and Superior Court. A Hearing Officer is a certified professional, typically a Georgia-licensed attorney with experience in real estate valuation or property tax law, who will:

• Conduct a formal hearing,

• Review all submitted evidence,

• Issue a binding decision on the fair market value of the property.

This option is authorized under Georgia law (O.C.G.A. § 48-5-311(e.1)), and Fulton County offers it for qualifying appeals.

🔍 How It Differs from Arbitration and Superior Court

📝 How the Hearing Officer Process Works in Fulton County

1. Filing for a Hearing Officer After BOE Decision

• You must file within 30 days of receiving the BOE decision.

• The appeal must be based on non-homestead real property valued at $1 million or more according to the Board of Tax Assessors’ notice (this is a legal requirement in Georgia for Hearing Officer appeals).

• Submit the election in writing, typically to the Clerk of the Superior Court and/or the Board of Assessors. Fulton County will include instructions in your BOE decision notice.

2. Paying the Required Fee

• You must pay a filing fee when electing the Hearing Officer option. This fee varies by county and must be confirmed with Fulton County’s Superior Court Clerk or Board of Assessors.

3. Selecting a Certified Hearing Officer

• The Georgia Department of Revenue maintains a list of qualified Hearing Officers.

• Fulton County uses a random selection or mutual agreement process. You and the Board may agree on a Hearing Officer or allow the county to assign one.

4. Scheduling the Hearing

• You will receive a written notice of the date, time, and location of the hearing.

• The timeline may depend on availability and county scheduling.

📂 Preparing for the Hearing

Because the Hearing Officer is a legal professional, hearings are more formal than BOE or arbitration proceedings.

Bring strong evidence, such as:

• Comparable sales data (recent, arm’s-length sales from the same neighborhood),

• Photos showing condition issues,

• Appraisals,

• Contractor repair estimates,

• Expert witness statements (if applicable).

Legal Representation:

You are not required to hire an attorney, but it is highly recommended, especially for high-value or complex cases.

⚖️ During the Hearing

• Both parties (you and the County’s appraiser) present cases.

• Witnesses may testify.

• Cross-examination is permitted.

• The Hearing Officer applies rules of evidence—not as strict as court but stricter than BOE or arbitration.

• The focus is on market value as of January 1 of the tax year in question.

🧾 The Decision

• The Hearing Officer issues a written, binding decision.

• The decision includes findings of fact and conclusions of law.

• Both you and the Fulton County Board of Assessors are bound by the decision unless one of you files an appeal.

📤 Appealing the Hearing Officer’s Decision to Superior Court

• Either party may appeal to Fulton County Superior Court within 30 days of the decision.

• You must file with the Clerk of Superior Court and pay an additional filing fee.

• The court will not re-try the case. It reviews whether the Hearing Officer:

  • Applied the law correctly, and

  • Issued a decision supported by evidence.

✅ When Should You Choose the Hearing Officer Option?

This option may be a good fit if:

• Your property is non-homestead and valued over $1 million.

• You have strong evidence supporting your valuation.

• You are prepared for a more formal process.

• You want a binding decision without going through a full court trial.

• You are already considering appealing to court and want a faster, expert review first.

⚠️ Things to Keep in Mind

• This option is only available for real property over $1 million (non-homestead).

• You must act within the 30-day deadline after a BOE ruling.

• There is a cost (filing fee and potential legal fees).

• The decision is binding, unless timely appealed.

📚 Resources (Fulton County Specific)

• Fulton County Board of Assessors
  https://fultonassessor.org
  Appeal deadlines, filing forms, property search, assessment notices.

• Fulton County Superior Court Clerk’s Office
  https://www.fultonclerk.org
  Filing location for appeals and Hearing Officer elections.

• Georgia Department of Revenue – Hearing Officer Overview
  https://dor.georgia.gov/hearing-officers
  Statewide process explanation and eligibility rules.

• Official Code of Georgia Annotated (O.C.G.A.) § 48-5-311
  https://law.justia.com/codes/georgia/2023/title-48/chapter-5/article-5/section-48-5-311/
  Statutory authority for Georgia’s property tax appeal process.

• Georgia Real Estate Appraisers Board – Hearing Officer Requirements
  https://grec.state.ga.us
  (See section on qualified appraisers and attorneys for appeals)