Members

The 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

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 for full information.

Overview

The Board of Equalization (BOE) hears appeals of property values and denials of homestead and other exemptions. Duties include the:

• 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

You may file an appeal to a BOE decision by visiting the Georgia Department of Revenue's Local Government Services Division website.