Successfully navigating a hearing before the Clayton County Board of Equalization (BOE) is a crucial step in your property tax appeal. This formal proceeding gives you the opportunity to present your case and supporting evidence directly to an impartial panel of local citizens.
Preparation is key. You'll need to understand the hearing process, organize your evidence clearly, and present your argument with confidence and clarity.
Here’s what you need to know to prepare for your Clayton County BOE hearing:
1. Understand the Purpose of the BOE Hearing
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The BOE is a citizen panel, not affiliated with the Tax Assessor's Office, charged with determining the fair market value of your property as of January 1st of the tax year.
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The panel hears both your case and the County Assessor’s and makes an independent decision.
2. Organize Your Evidence Logically
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Structure Your Packet Clearly: Use headings, tabs, and bullet points to guide the panel through your documentation.
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Start With the Basics: Include your Notice of Assessment and your written appeal.
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Group Your Evidence: Categories might include:
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Comparable sales ("comps")
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Photos of property condition
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Appraisal reports
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Evidence of incorrect records (e.g., square footage errors)
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3. Focus on the Most Compelling Evidence
Comparable Sales (Comps)
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Choose similar homes (size, style, location) sold within 6–12 months of January 1st.
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Provide specific details: address, date of sale, sale price, square footage, lot size, etc.
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Explain adjustments for differences between your property and the comps.
Independent Appraisal
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A certified professional appraisal for the correct valuation date carries weight.
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Appraisal must reflect market value as of January 1st of the relevant year.
Property Condition
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Use clear photos of needed repairs or outdated features.
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Provide repair estimates from licensed contractors if possible.
Incorrect Assessor Records
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Bring surveys, permits, or documentation to correct any inaccuracies (e.g., square footage, bedrooms, basement finish).
4. Prepare a Concise and Clear Presentation
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Identify your top 2–3 key points.
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Keep it brief: Practice your presentation to stay within the time limit (often around 10–15 minutes).
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Use visual aids (e.g., charts or spreadsheets of comps) if allowed—confirm this with the BOE clerk ahead of time.
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Speak calmly, respectfully, and stick to facts over emotions.
5. Anticipate Questions
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BOE members may ask clarifying questions about:
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Your comps
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Property condition
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Methodology used in your appraisal or analysis
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Be honest and direct. Acknowledge any weaknesses and explain them.
6. Know the Burden of Proof
The burden of proof lies with you, the property owner, to demonstrate that the county's assessed value is incorrect.
7. Understand the BOE’s Role and Limitations
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The BOE determines market value only.
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They do not:
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Set tax rates
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Grant exemptions (e.g., homestead exemptions)
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Address payment plans
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8. Bring Enough Copies
Bring at least three copies of your evidence packet—one for each board member—and consider one for the county representative.
9. Be On Time and Dress Appropriately
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Arrive early for your hearing.
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Dress in a professional and respectful manner, showing the panel you take the process seriously.
10. Listen Carefully to the Decision and Next Steps
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The BOE may announce their decision at the hearing or mail it later.
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If you disagree with the decision, you can appeal to:
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Arbitration
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A Hearing Officer (if eligible)
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Superior Court
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You have 30 days from the date of the BOE decision to pursue further appeal.
📚 Resources – Clayton County BOE Hearing Preparation
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Clayton County Board of Assessors – Appeals Info
https://www.claytoncountyga.gov/government/tax-assessor
Contains hearing info, contact numbers, and downloadable forms. -
Georgia Department of Revenue – Property Taxpayer's Guide
https://dor.georgia.gov/property-tax
Overview of appeal rights, timelines, and definitions. -
PT-311A: Georgia Property Tax Appeal Form
https://dor.georgia.gov/documents/pt-311a-appeal-assessment
The form used to initiate a property tax appeal. -
Clayton County Clerk of Superior Court – Appeal Information
https://www.claytoncountyga.gov/government/courts/clerk-of-superior-court
Required if appealing a BOE decision to Superior Court. -
Georgia Real Estate Appraisers Board
https://grec.state.ga.us
Use this to locate a licensed appraiser in your area.
