What Is the Board of Equalization in Georgia?

The board of equalization (BOE) is a panel—commonly three members—tasked with hearing taxpayer appeals over property values. It is designed to be independent of the assessor’s office that set the value you are challenging.

BOE versus the assessor

The assessor determines values as part of the annual digest. The BOE hears disputes after you file a timely appeal. Think of the BOE as the first formal adjudication step for many homeowners.

Requesting a hearing

Filing PT-311A (or the path your notice requires) preserves your rights. The county schedules a hearing and notifies you of the time and place—or may offer a settlement conference first.

What to bring

Bring a copy of your notice, completed PT-311A, comparable sales with adjustments, photographs that document condition, and a one-page outline of your argument. Arrive early and dress professionally; courtesy and clarity matter.

Presenting comparable sales

Walk the board through each comp: sale date, distance, size, condition, and why it supports a lower value than your notice. Anticipate questions about renovations or neighborhood premiums.

What the board weighs

Members consider statutory standards for fair market value, the credibility of evidence, and whether your analysis is consistent. They issue a decision you can use for further appeal in some cases.

Typical outcomes

Outcomes range from no change to a partial or full reduction. A reduction lowers your assessed value and, with local millage, your tax bill. See what a reduction could mean for you.