B.O.E.

The Office of the Clerk of Superior and Magistrate Courts proudly administers Fulton County's B.O.E. (Board of Equalization) in serving homeowners who are appealing their property taxes. Due to amendments made to Senate Bill 410, in addition health and safety recommendations by the CDC related to COVID-19, we now offer optional in-person or virtual appeal hearings. To determine which option is best for you, please contact The Board of Equalization at (404) 613-7792.

Additionally, if you opt to have your appeal hearing virtually, please ensure that your device is properly equipped to attend the hearing (audio and video). To test your and or/prepare your device, please click Test Your Zoom.

The Board of Equalization is comprised of property owners appointed by the Grand Jury of Fulton County. In addition to being property owners, the appointees to the Board of Equalization (B.O.E.) must also be qualified and competent to serve as grand jurors and be high school graduates. Each member must satisfactorily complete 40 hours of certified training before he or she can participate as a member of the Board. Each member must also complete an eight (8) hour continuous education class annually. The Board is charged by the O.C.G.A. 48-5-311 to hear appeals of property tax matters that include:

 Appeals

Property owners who filed an appeal to the Board of Tax Assessors within 45 days of the postmark date on their assessment notice are called an Appellant. The appeal is reviewed by the Board of Tax Assessors and if the Board’s decision is a "no change," the appeal is forwarded to the Board of Equalization.

Hearings

Appellants (people who filed an appeal) will receive a notice of the date and time of the scheduled virtual or in-person hearing. 

Attendance

An Appellant may appear before the Board of Equalization or with a representative or authorize a representative to represent him/her in their absence. However, the taxpayer shall specify in writing to the Board of Equalization the name of such agent or representative prior to any appearance (virtual or in-person) by the agent or representative before the Board.

Evidence

Documentation you may consider presenting to the Board of Equalization may include: Evidence of purchase price; Appraisals; Photographs of the interior, exterior, and surrounding area; Evidence of sale Prices; Comparable property values in your area. All evidence should be submitted to B.O.E. Evidence

Superior Court

The Appellant or the County Board of Tax Assessors may appeal decisions of the Board of Equalization. The notice of appeal shall be filed within 30 days from the date on which the B.O.E. decision was mailed. The appeal to the Superior Court must be filed with the Board of Tax Assessors by the owner or his/her attorney.

Interested in learning more about the Fulton County Board of Equalization you? Watch this B.O.E. Video and find out what the Board of Equalization does and how it may one day benefit you or someone you know!
For more information regarding an appeal or the Board of Equalization, please view our "Frequently Asked Questions" tab or you may contact the office at (404)-613-7792.

Select the link for more information regarding the Fulton County Board of Assessors.