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The Board of
Equalization
is comprised
of property
owners
appointed by
the Grand
Jury of
Fulton
County.
In addition
to being
property
owners, the
appointees
to the Board
of
Equalization
(BOE) must
also be
qualified
and
competent to
serve as
grand jurors
and be high
school
graduates.
Each member
must
satisfactorily
complete 40
hours of
certified
training
before he or
she can
participate
as a member
of the
Board.
Each member
must also
complete an
eight (8)
hour
continuous
education
class
annually.
The Board is
charged by
the O.C.G.A.
§48-5-311 to
hear appeals
of property
tax matters
that
include:
Appeals
Property
owners who
filed an
appeal to
the Board of
Tax
Assessors
within 45
days of the
postmark
date on
their
assessment
notice are
called an
Appellant.
The appeal
is reviewed
by the Board
of Tax
Assessors
and if the
Board's
decision is
a "no
change," the
appeal is
forwarded to
the Board of
Equalization.
Hearings
Appellants
(people who
filed an
appeal) will
receive a
notice of
the date and
time of the
scheduled
hearing.
All appeal
hearings are
held at 141
Pryor
Street,
Suite 5001
located on
the fifth
floor of the
Government
Center.
To
reschedule
your hearing
you must
notify the
Board of
Equalization
Office a
minimum of
24 hours in
advance of
your
scheduled
hearing at
(404)
613-7792.
To withdraw
your hearing
you must
notify this
office in
writing a
minimum of
24 hours in
advance of
your
scheduled
hearing.
Attendance
An Appellant
may appear
before the
Board of
Equalization
or with a
representative
or authorize
a
representative
to represent
him/her in
their
absence.
However, the
taxpayer
shall
specify in
writing to
the Board of
Equalization
the name of
such agent
or
representative
prior to any
appearance
by the agent
or
representative
before the
Board.
Evidence
Documentation
you may
consider
presenting
to the Board
of
Equalization
may include:
Evidence of
purchase
price;
Appraisals;
Photographs
of the
interior,
exterior,
and
surrounding
area;
Evidence of
sale Prices;
Comparable
property
values in
your area.
Superior
Court
The
Appellant or
the County
Board of Tax
Assessors
may appeal
decisions of
the Board of
Equalization.
The notice
of appeal
shall be
filed within
30 days from
the date on
which the
BOE decision
was mailed.
The appeal
to Superior
Court is a
jury trial
and
Appellant
may wish to
consider
engaging an
attorney.
The appeal
must be
filed with
the Board of
Tax
Assessors by
the owner or
his/her
attorney.
If anyone
has any
questions
concerning
an appeal or
wants
additional
information
about the
Board of
Equalization
you may
contact the
office at
(404)
613-7792.
Board of
Equalization
Fulton
County
141 Pryor
Street,
Suite 5001
Atlanta, GA
30303
(404)
613-7792
Board of Tax
Assessors
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