It is the mission of the Boards of Equalization (BOE) to provide appeal hearings to Fulton County property owners without charge if they dispute values assigned by the Board of Tax Assessors.

• The Boards of Equalization, a division of the County Manager's Office, were created to hear and determine appeals regarding real and personal property taxes and denials of homestead exemptions.
• All appeals must be made in writing to the Board of Tax Assessors within 45 days of the date on the tax assessment notice.
• The BOE hear appeals from two points of view -- the taxpayer and the Board of Assessors -- and decide on the basis of best evidence presented at the hearing.
• Taxpayers may appeal for any of three reasons:

1. Uniformity (Is the valuation comparable to similar properties?)

2. Value (Did the Tax Assessors assign the correct value to the property?)

3. Taxability (Is the property taxable or should it be exempt?)

• Anyone wishing to further their appeal after a BOE hearing, has 30 days in which to do so with Superior Court. The tax assessors can also appeal to Superior Court.

For more information contact:

Melvin Richardson, Director

141 Pryor Street, Suite 5001

Atlanta, GA 30303

(404) 730-6950