If you recently received a property tax assessment notice in Georgia, you may be wondering whether the county got your home's value right. Your first stop in the appeal process is your county's Board of Tax Assessors (BOA), the county office responsible for setting your property's assessed value. If the BOA doesn't adjust your value, your case moves to the Board of Equalization (BOE).
According to our Georgia homeowner survey, 81% of Georgia homeowners have never appealed their property tax assessment. Many don't know what the BOE is or what to expect at a hearing.
After processing over a million appeals, we've seen what works at BOE hearings and what doesn't. This guide explains who the BOA and BOE are, how hearings work, what evidence to bring, and how Ownwell can help.
What Is the Georgia Board of Equalization?
When you file a property tax appeal in Georgia, two boards play a role.
The Board of Tax Assessors (BOA) is the county office that sets your property's fair market value and assessed value. In Georgia, assessed value equals 40% of the appraised fair market value. If your home is appraised at $350,000, for example, your assessed value is $140,000.
When you first file a Georgia property tax appeal, you go before the BOA. If the BOA doesn't resolve your appeal, your case moves to the Board of Equalization (BOE).
The BOE is a panel of three local citizens appointed by the county grand jury, authorized under O.C.G.A. Section 48-5-311 to hear property tax appeals. Members are not professional appraisers but do receive valuation training from the Georgia Department of Revenue under the administrative rules governing county boards of equalization.
The BOE is the most common hearing option for residential homeowners, and it costs nothing to use. When you file Form PT-311A, you choose one of three venues for your hearing.
Feature | Board of Equalization (BOE) | Hearing Officer | Arbitration |
|---|---|---|---|
Who decides: | 3-citizen panel | Certified general appraiser | Arbitrator |
Filing cost: | Free | Free | $217 + appraisal cost |
Best for: | Residential homeowners | Non-homesteaded properties worth $500K+ | Properties with a recent appraisal |
Common usage: | Most common | Second most common | Rare |
How Much Are You Over Paying?
How the BOE Hearing Process Works
The Georgia property tax appeal process follows a set sequence from filing to decision. Here is what to expect at each step.
Review your assessment notice: County assessors mail notices between late May and late June. Check both the fair market value and the assessed value on your notice, per the Georgia Department of Revenue property tax guidelines. Your assessed value should be 40% of the listed fair market value.
File within 45 days: Submit Form PT-311A or a written letter to your county Board of Tax Assessors within 45 days of the notice date. Select BOE as your hearing venue. Filing options include online (in some counties), certified mail, or in person.
BOA review: The BOA reviews your evidence first and may adjust the value. If the adjustment satisfies you, the appeal ends. If it doesn't, your case moves to the BOE.
BOE hearing: You present your evidence to the three-member panel. The county assessor also presents their case. The panel then issues a written decision.
Temporary tax bill: During the appeal, you may receive a bill based on a temporary assessment. Georgia law requires payment in full. If you overpay, the county credits the difference after the appeal resolves.
Here's what a successful appeal could look like for a typical Georgia home.
Before Appeal | After Successful Appeal | |
|---|---|---|
Fair market value | $350,000 | $300,000 |
Assessed value (40% of FMV) | $140,000 | $120,000 |
Millage rate | 30 mills (0.030) | 30 mills (0.030) |
Annual property tax | $4,200 | $3,600 |
Annual savings | -- | $600 |
Three-year freeze savings | -- | $1,800+ |
How to Prepare for Your BOE Hearing
Strong preparation is the single biggest factor in a successful BOE hearing. Here are the steps that matter most.
Pull comparable sales from your county's assessment records: Look for 3-5 properties similar to yours in size, age, condition, and location that sold in the last 12 months. You can access sales data through your county Tax Assessor's website.
In Fulton County, Gwinnett County, DeKalb County, Cobb County, and Clayton County, this data is available online. Focus on homes within your neighborhood code, as the assessor uses the same codes in their rebuttal.
Check your property record card for errors: Request your property record card from the BOA. Georgia's 40% assessment ratio means even a small error in square footage or lot size gets multiplied. An extra 200 square feet recorded on your card could add $15,000 or more to your fair market value.
Consider a Georgia-certified appraisal if the stakes justify it: Georgia requires appraisals from a real property appraiser certified by the Georgia Real Estate Commission. The appraisal cannot be older than 9 months from the date of your appeal.
Prepare a one-page summary for the panel: BOE members review multiple cases in a single session. A concise summary listing your parcel ID, your estimated value, the county's value, and your three strongest data points makes it easy for the panel to follow your case.
Know what the county will bring: The assessor presents their own comparable sales from your neighborhood code. You can request their data beforehand so you're prepared to explain why your comps are more relevant.
What Happens After the BOE Decision
The Risk of a Raised Assessment
Georgia is one of the few states where the BOA or BOE can raise your assessed value if the panel determines your property was undervalued. According to our Georgia homeowner survey, 53% of homeowners don't know that an appeal can result in either an increase or a decrease. This makes evidence quality essential. Going in unprepared can backfire.
We review relevant market data before filing any appeal in Georgia and may decline to file if the data suggests your current assessment is already at or below market value.
The 299(c) Three-Year Freeze
A successful appeal triggers the 299(c) property tax freeze, locking your assessed value for three consecutive years. The county cannot raise your assessed value during that period, even if home values in your area rise.
According to our Georgia homeowner survey, nearly 6 in 10 homeowners have never heard of the 299(c) freeze, and only 13% understand how it works.
Even an unsuccessful appeal where the value stays the same locks in that value for two additional years.
Escalation: Superior Court
If you disagree with the BOE decision, you can appeal to Georgia's Superior Court within 30 days for a $25 filing fee.
Many taxpayers use the Superior Court filing as leverage to continue negotiating with the county. At this level, the case may be ordered to mediation before going to trial.
How Ownwell Can Help
Ownwell handles Georgia property tax appeals from filing through hearings on a contingency basis. You pay 35% of your first-year savings, and nothing if we don't reduce your assessment. An additional $20 fee applies if the 299(c) three-year freeze is applied.
We review local market data before filing and may decline to pursue an appeal if the data suggests your current assessment is fair. This protects you from the downside risk of a raised value.
Our team has an 88% success rate, with customers saving an average of $774 per year, backed by a 4.7-star rating across 3,000+ Google reviews.
We've processed over 1 million appeals across Georgia and other states. If you're unsure whether your assessment is too high, you can check in about 60 seconds.
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Frequently Asked Questions About the Georgia Board of Equalization
What is the Georgia Board of Equalization?
The BOE is a panel of three local citizens appointed by the county grand jury under O.C.G.A. Section 48-5-311. They hear property tax appeals from homeowners who disagree with their county's assessed value.
Can the Board of Equalization raise my assessed value?
Yes. Georgia is one of the few states where the BOE can increase your assessed value if they determine your property was undervalued. Strong comparable sales data and a clear one-page summary reduce this risk.
What should I bring to a BOE hearing?
Bring 3-5 comparable sales from your neighborhood code, your property record card, photos documenting your home's condition, and a one-page summary of your case with your parcel ID and key data points.
What is the difference between a BOE hearing and a Hearing Officer?
The BOE is a three-member panel that hears most residential appeals at no cost. A Hearing Officer is a certified general appraiser, typically used for commercial or high-value properties. Both are free to file for.
What is the 299(c) freeze?
A Georgia provision that locks your assessed value for three consecutive years after a successful appeal. Even if home values rise during that period, the county cannot increase your assessed value.
