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:
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.
The panel hears both your case and the County Assessor’s and makes an independent decision.
Structure Your Packet Clearly: Use headings, tabs, and bullet points to guide the panel through your documentation.
Start With the Basics: Include your Notice of Assessment and your written appeal.
Group Your Evidence: Categories might include:
Comparable sales ("comps")
Photos of property condition
Appraisal reports
Evidence of incorrect records (e.g., square footage errors)
Choose similar homes (size, style, location) sold within 6–12 months of January 1st.
Provide specific details: address, date of sale, sale price, square footage, lot size, etc.
Explain adjustments for differences between your property and the comps.
A certified professional appraisal for the correct valuation date carries weight.
Appraisal must reflect market value as of January 1st of the relevant year.
Use clear photos of needed repairs or outdated features.
Provide repair estimates from licensed contractors if possible.
Bring surveys, permits, or documentation to correct any inaccuracies (e.g., square footage, bedrooms, basement finish).
Identify your top 2–3 key points.
Keep it brief: Practice your presentation to stay within the time limit (often around 10–15 minutes).
Use visual aids (e.g., charts or spreadsheets of comps) if allowed—confirm this with the BOE clerk ahead of time.
Speak calmly, respectfully, and stick to facts over emotions.
BOE members may ask clarifying questions about:
Your comps
Property condition
Methodology used in your appraisal or analysis
Be honest and direct. Acknowledge any weaknesses and explain them.
The burden of proof lies with you, the property owner, to demonstrate that the county's assessed value is incorrect.
The BOE determines market value only.
They do not:
Set tax rates
Grant exemptions (e.g., homestead exemptions)
Address payment plans
Bring at least three copies of your evidence packet—one for each board member—and consider one for the county representative.
Arrive early for your hearing.
Dress in a professional and respectful manner, showing the panel you take the process seriously.
The BOE may announce their decision at the hearing or mail it later.
If you disagree with the decision, you can appeal to:
Arbitration
A Hearing Officer (if eligible)
Superior Court
You have 30 days from the date of the BOE decision to pursue further appeal.
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.