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. 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

You may find more information pertaining to the Board of Equalization Process at the Department of Revenue Website. For more information on the Appeals Process, please refer to the Steps to Appeal to Superior Court.