How is a property tax assessment appeal decided?

In Georgia, a property tax assessment appeal is decided by an independent third party known as a Board of Equalization or BOE. The BOE is comprised of citizens in the local area who are knowledgeable about property value and taxes and are appointed by the county government. The appeal process typically begins with the homeowner filing an appeal with the county auditor. The homeowner must then appear before the BOE at a hearing with a written statement that explains why they feel the assessment of their property should be lowered. At the hearing, the homeowner or representative has the opportunity to present evidence such as proof of recent improvements to the property, or proof of comparable sales of similar properties in the area. The BOE also has the right to request additional evidence, such as appraisal reports, before making a decision. The BOE is responsible for evaluating the evidence and making a decision. The decision must be based on their interpretation of the evidence and the individual circumstances of the homeowner. At the conclusion of the hearing, the BOE will either deny the appeal or grant an adjustment to the assessment. If the appeal is granted, the BOE will issue a written order that states the new assessment. If the appeal is denied, the homeowner has the option to challenge the decision in court.

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How is a property tax assessment appeal decided?

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