Understanding the Hearing Officer Option in DeKalb County Property Tax Appeals

In DeKalb County, Georgia, after you file a property tax appeal, one potential resolution path is a Hearing Officer review. This option is reserved for specific property types and valuation thresholds, and it offers a more specialized review than a Board of Equalization (BOE) hearing.

✅ What Is a Hearing Officer?

A Hearing Officer is a state-certified appraiser (either residential or general) approved by the Georgia Real Estate Commission and the Georgia Real Estate Appraisers Board. Unlike BOE members, who are citizens with general training, Hearing Officers are professionals in property valuation.

🔍 Key Characteristics:

• Must be certified appraisers.

• Must attend required state training.

• Serve as neutral, independent decision-makers.

🏢 Who Can Use the Hearing Officer Option in DeKalb?

• Non-homestead real property with a fair market value over $500,000.

• Wireless personal property with a total value exceeding $500,000.

Note: Homestead (owner-occupied) residential properties generally do not qualify.

⚖️ How Is This Different from a BOE Appeal?

📋 The Hearing Officer Appeal Process

1. Initial Appeal Filing

   • File with the DeKalb County Board of Tax Assessors within 45 days of the notice date.

   • Indicate that you're requesting a Hearing Officer.

2. Review by Board of Tax Assessors

   • The BOA has up to 180 days to review and respond.

3. Responding to BOA’s Decision

   • If you reject the decision, you have 30 days to notify them in writing that you wish to proceed to a Hearing Officer.

4. Referral and Scheduling

   • The BOA will forward your case to the Clerk of Superior Court, who will assign a Hearing Officer and schedule your hearing.

5. The Hearing

   • Both you and the county appraiser present evidence.

   • Must exchange documents at least 7 days in advance.

   • A decision is given verbally at the hearing and confirmed in writing.

6. Further Appeal

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

👍 Advantages of the Hearing Officer Option

• ✅ Expert appraisal-based decision-making.

• ✅ More targeted process for value/uniformity cases.

• ✅ May be scheduled sooner than a BOE hearing.

⚠️ Limitations

• ❌ Only available for certain high-value non-homestead properties.

• ❌ Cannot address issues like exemptions or taxability.

• ❌ Outcome can still be appealed to Superior Court.

🧭 Final Thoughts

The Hearing Officer route offers a focused and expert-led path for high-value property owners disputing value or uniformity in DeKalb County. If eligible, this can be a strategic choice—especially for commercial or investment property owners.

When filing your appeal, always:

• Choose the most appropriate resolution method.

• Respond within deadlines.

• Organize and submit clear, relevant documentation.

📚 Resources

• DeKalb County Board of Tax Assessors
  Website: https://dekalbassessor.org
  Phone: (404) 371-0841

• DeKalb County Clerk of Superior Court
  Website: https://dekalbcountyclerkofcourts.com
  Phone: (404) 371-2836

• DeKalb County Property Tax Appeals Guide
  Georgia Department of Revenue: https://dor.georgia.gov/property-tax