In a dispute involving the value or uniformity of a parcel of non-homestead real property with a fair market value in excess of $500,000, the taxpayer may choose to appeal to a Hearing Officer.
Hearing Officers are state-certified general real property appraisers or state-certified residential real property appraisers as classified by the Georgia Real Estate Commission and the Georgia Real Estate Appraisers Board.
For Hearing Officer Appeals, the Appeal Administrator randomly selects from a published list of Hearing Officers, a Hearing Officer who has experience or expertise in hearing or appraising the type of property that is the subject of the appeal. The Hearing Officer has all the powers, duties, and authority of a county or regional board of equalization, and determines the fair market value of the real property based upon the testimony and evidence presented during the hearing. Any issues other than fair market value and uniformity are preserved for an appeal to the superior court.