Board of Equalization

Members

The Board of Equalization (BOE) consists of 3 members and 3 alternate members. BOE appointees serve a 3-year term beginning on January 1. Appointees must:

• Own real property in Hall County
• Have a high school diploma
• Complete a 40-hour training course in appraisal and equalization processes and procedures

If you or someone you know are interested in serving the Hall County's Board of Equalization, please fill out the Board of Equalization Application (PDF) and submit it to our office.

BOE members are required to complete annually a continuing education requirement of at least 8 hours of instruction in appraisal and equalization procedures as prepared and required by the commissioner of the Georgia Department of Revenue. Reference O.C.G.A. § 48-5-311 (PDF) for full information.

Overview

The Board of Equalization (BOE) hears appeals of property values and denials of homestead and other exemptions. All hearings are open to the general public.

Duties include:

• Attending hearings
• Maintaining a payroll roster
• Notifying taxpayer of hearings and decisions
• Processing appointments
• Providing secretarial help to the board
• Recruiting new members
• Scheduling hearings while coordinating with the Tax Assessor's Office
• Scheduling training

Appeals

• Example Hearing Letter (PDF)
• Example Final Decision (PDF)
• Information about the BOE Hearing Process (PDF)