If your informal appeal with your county Board of Tax Assessors doesn't produce a satisfactory reduction, your case automatically proceeds to the Board of Equalization — the next level of Georgia's property tax appeal process. The BOE is an independent three-member panel that conducts formal hearings on property tax disputes. Many Georgia homeowners are unfamiliar with how the BOE process works, what to bring, and how to make the strongest possible case. Here is a complete guide.
What Is the Georgia Board of Equalization?
The Board of Equalization (BOE) is an independent three-member panel established by Georgia law under O.C.G.A. § 48-5-311 to hear formal property tax appeals. BOE members are appointed by the grand jury of each county. The BOE is entirely separate from the Board of Tax Assessors — it is an independent body designed to provide an impartial review of assessment disputes. BOE hearings are quasi-judicial proceedings with rules of evidence, and the BOE issues a binding decision.
The Georgia Property Tax Appeal Path
Georgia's property tax appeal process has three stages:
- ✓Stage 1 — Informal Review: After you file your appeal, the Board of Tax Assessors reviews your evidence and may offer an informal reduction. Many cases resolve here.
- ✓Stage 2 — Board of Equalization: If the informal review does not produce a satisfactory result, your case is scheduled for a BOE hearing.
- ✓Stage 3 — Superior Court: If you are unsatisfied with the BOE decision, you can appeal to the Superior Court of your county.
What to Expect at a Georgia BOE Hearing
Georgia BOE hearings are formal but accessible. You and the county's representative from the Board of Tax Assessors each present your case to the three-member BOE panel. The BOE may ask questions of both parties. After hearing both sides, the BOE deliberates and issues a decision — typically on the same day.
Evidence That Wins at Georgia BOE Hearings
Bring organized, printed copies of all evidence — one set for each BOE member (three copies) plus one for the county's representative and one for yourself. The most persuasive BOE evidence is:
- ✓Comparable sales: Recent MLS or public records showing closed sales of similar homes at prices implying a lower fair market value
- ✓Adjustment grid: A simple table showing your comparables, their sale prices, and adjustments for meaningful differences
- ✓Property condition evidence: Photos, inspection reports, or contractor estimates documenting defects that affect value
- ✓Assessment equity evidence: County assessment records showing comparable homes assessed at lower values
- ✓Your property record card: The county's own record — highlight any errors in square footage, bedroom count, or feature list
The Georgia Risk: Assessment Can Increase at BOE
Unlike Texas and Florida, Georgia law does not prohibit the BOE from increasing your assessment. In practice, BOE increases are rare when the homeowner has filed a well-supported appeal. TaxAppeal reviews your market data before filing any Georgia appeal to ensure your case is strongly supported.
Frequently Asked Questions
Do I need a lawyer for a Georgia Board of Equalization hearing? ▾
No. Georgia homeowners can represent themselves at BOE hearings without an attorney. The BOE process is designed to be accessible to individual property owners.
How long does a Georgia BOE hearing take? ▾
Most Georgia BOE hearings for residential properties last 15-30 minutes. The entire process from arrival to decision is typically under an hour.
What happens if I don't appear at my Georgia BOE hearing? ▾
Your appeal is typically dismissed. If you cannot attend, contact your county BOE coordinator immediately to request a continuance.
Can the Georgia BOE increase my assessment? ▾
Yes, in theory. Unlike Texas and Florida, Georgia law does not prohibit the BOE from increasing assessments. In practice this is rare, especially with a well-supported appeal.
What if I disagree with the Georgia BOE decision? ▾
You can appeal the BOE decision to the Superior Court of your county within 30 days of the decision. Most Superior Court property tax appeals involve attorneys.