Understanding the Hearing Officer Option in Cobb County Property Tax Appeals

In Cobb County, Georgia, property owners who disagree with their assessed property value on the Annual Notice of Assessment have several appeal options. One of these—available only in certain cases—is the Hearing Officer route. This article explains how it works and when it applies.

What is a Hearing Officer?

A Hearing Officer is a state-certified real property appraiser, registered with the Georgia Real Estate Appraisers Board. They serve as impartial third-party professionals who evaluate property tax appeals involving high-value, non-homestead properties. Their focus is squarely on fair market value based on industry-standard appraisal methodologies.

How the Hearing Officer Option Differs from the Board of Equalization (BOE)

Who Qualifies?

The Hearing Officer option is available only for non-homestead real property with a county-assessed fair market value of $500,000 or more. This usually includes:

• Commercial properties

• Industrial buildings

• Large land tracts

• Investment property

Homestead (owner-occupied residential) properties are not eligible.

The Hearing Officer Process

1. File Your Appeal:

   • Select the Hearing Officer option on your appeal form if your property meets eligibility.

   • File within 45 days of the date on your Annual Notice of Assessment.

2. Board of Assessors (BOA) Review:

   • Cobb County's BOA reviews your appeal and sends a “30-Day Letter” if they adjust your value, or a “No Change Letter” if they don’t.

3. Request a Hearing Officer:

   • If you disagree with the BOA’s outcome, you have 30 days to request a Hearing Officer.

4. Hearing Scheduling:

   • Your case is forwarded to the Clerk of Superior Court, who sets the date.

   • You will be notified of the hearing date, time, and location.

5. The Hearing:

   • You (or your representative) present evidence supporting your opinion of value.

   • The county appraiser presents Cobb’s position.

   • Expect to focus on appraisal principles, comparable sales, and potential income/expense data.

6. Decision:

   • The Hearing Officer delivers a decision (often verbal and in writing).

   • Either party may appeal to Superior Court within 30 days.

Key Tips for Property Owners

• ✅ Confirm Eligibility Early – Call the Cobb BOA if unsure.

• 📅 Track Deadlines – 45 days to appeal, then 30 days to elect a Hearing Officer if dissatisfied.

• 📂 Prepare Evidence Carefully – Use appraisals, comps, income statements, photos, or repair estimates.

• 🧑‍💼 Consider Representation – Complex or high-value appeals may benefit from expert assistance.

• 💰 No Out-of-Pocket Fee – The county covers the cost of the Hearing Officer.

📚 Resources