A board of equalization is the citizen panel that hears property tax assessment appeals in Georgia, with the authority under O.C.G.A. 48-5-311 to increase, decrease, or leave unchanged the value under appeal.
When a Georgia owner appeals an assessment and the county board of tax assessors does not resolve it, the appeal is heard by a board of equalization, a panel of trained county residents overseen by the clerk of superior court. Hearings are evidentiary: the board weighs the county's valuation against the owner's evidence and sets a value.
Two features are worth knowing. The board's authority runs in both directions, so a value can be raised as well as lowered, which is why filing without evidence carries real exposure. And a value established through the appeal process is generally held for the two following tax years under O.C.G.A. 48-5-299(c), which makes a well-supported appeal worth more than one year of savings.
Enter your address and we'll check the county's own records at no cost. If your value is already fair, we'll tell you that plainly.
Serving California, Georgia, and Florida.
Any estimate is based on county assessment data and public records and is not a guarantee of any outcome. Representation and fee terms are provided in writing before any filing.