Board of Equalization

Location

All hearings are held at:

Harold R. Banke Justice Center
9151 Tara Boulevard, Room 1CL25
Jonesboro, GA 30236-4912

Scheduling

• Appellants will receive written notice of the date and time of their scheduled hearing.
• Hearings for the same date are conducted on a first-come, first-served basis.
• Please arrive on time — the latest sign-in is 15 minutes after your scheduled time.

Rescheduling or Withdrawal

To reschedule or withdraw your hearing, you must notify the Board of Equalization Office no later than five (5) business days prior to your scheduled hearing date.
Phone: 770-477-3406

You may:

• Appear personally before the Board,
• Appear with a representative, or
• Authorize a representative to appear on your behalf.

If you choose to be represented, you must submit written authorization to the Board of Equalization identifying your representative before the hearing.

The Board’s purpose is to determine your property’s:

• Fair market value
• Uniformity of assessment
• Taxability
• Eligibility for exemptions or special assessments

Suggested Steps

1. Discuss your property’s characteristics and valuation with the Tax Assessor’s Office before your hearing. (Contact information is listed on your assessment notice.)
2. Prepare evidence to support your opinion of your property’s value.

Types of Evidence You May Present

• Purchase price or recent sales documents
• Independent appraisals
• Photographs of the property (interior, exterior, and surrounding area)
• Comparable sales or assessments in your area
• Any other documents supporting your claim

Note: All evidence should reflect the tax year prior to the year being appealed.

• The Chairperson presides over the hearing, maintains order, and administers oaths.
• Both the Appellant and the Tax Assessor’s representative will have an opportunity to present information without interruption.
• The Tax Assessor has the burden to prove the assessed value by a preponderance of evidence.
• You may choose to present your evidence before or after the assessor’s presentation.
• Once both sides have presented, each may make a brief closing statement.

The Board deliberates privately and bases its decision solely on the evidence presented. The Board does not conduct its own investigation.

After deliberation:

• The Board will issue a written decision addressing each issue raised in your appeal (such as value, uniformity, or taxability).
• Copies of the decision will be provided to all parties.
• Once the decision is issued, the Board’s role in your case concludes.

All exhibits and materials are returned to the submitting party at the close of the hearing. Upon request, the Appeal Administrator can securely dispose of these materials.

If you disagree with the Board of Equalization’s decision, you have the right to appeal to the Superior Court.

• Deadline: File a written Petition for Review within 30 days from the date of the BOE decision.
• Where to File: Submit the petition to the Board of Tax Assessors.
• The appeal must be filed by the property owner or their attorney.