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:
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.
| Feature | Hearing Officer | Non-Binding Arbitration | Superior Court |
|---|---|---|---|
| Binding Decision? | ✅ Yes | ❌ No | ✅ Yes |
| Formal Process? | ✅ Moderately formal | ⚠️ Informal | ✅ Very formal |
| Handled by Legal Professional? | ✅ Yes | ❌ No (layperson) | ✅ Yes |
| Can Be Appealed? | ✅ Yes (to Superior Court) | ✅ Yes | ✅ No further appeal without legal basis |
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.
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.
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.
You will receive a written notice of the date, time, and location of the hearing.
The timeline may depend on availability and county scheduling.
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).
You are not required to hire an attorney, but it is highly recommended, especially for high-value or complex cases.
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 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.
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.
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.
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.
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)