fulton county BOARDs OF EQUALIZATION

Boards of Equalization are citizen panels that make determinations in appeals of property valuation. Boards of Equalization are managed by the Clerk of Superior and Magistrate Courts. Boards of Equalization are comprised of property owners appointed by the Grand Jury of this county. In addition to being property owners, appointees must be qualified and competent to serve as grand jurors and be high school graduates. Each member must complete 40 hours of certified training before serving and must also complete eight hours of continuing education annually.

Each Board is charged by O.C.G.A. §48-5-311 to hear appeals of property tax matters that include:

• Value – What the property would sell for in a transaction between a knowledgeable buyer and a willing seller in a bona fide arm’s length transaction.
• Uniformity of value – Whether assessments are fairly equalized among taxpayers.
• Taxability – Whether property is subject to taxation as provided by law.
• Denial of homestead exemptions – Whether the property qualifies as a primary residence for exemption from ad valorem taxation.
• Denial of special assessments – Including agricultural, conservation use, historic, brownfield, environmentally sensitive, and stormwater or wetlands classifications.

Appeals

Property owners who file an appeal with the Board of Tax Assessors within 45 days of the postmark date on their assessment notice are considered an appellant. The appeal is first reviewed by the Board of Tax Assessors. If the decision is a “no change,” the appeal is forwarded to the Board of Equalization.

Hearings

Appellants will receive written notice of the date and time of the scheduled hearing. All hearings are held at:

141 Pryor Street, Suite 5001
Fulton County Government Center
Fifth Floor

To reschedule a hearing, appellants must notify the Board of Equalization Office at least 48 hours in advance at (404) 613-7792. To withdraw a hearing, written notice must be provided at least 48 hours in advance.

Attendance

An appellant may appear in person, with a representative, or authorize a representative to appear on their behalf. The name of any agent or representative must be submitted to the Board of Equalization in writing prior to the hearing.

Evidence

Documentation that may be presented to the Board of Equalization includes:

• Evidence of purchase price
• Appraisals
• Photographs of the interior, exterior, and surrounding area
• Evidence of sales prices
• Comparable property values

Superior Court

The appellant or the County Board of Tax Assessors may appeal a Board of Equalization decision to Superior Court within 30 days of the date the decision was mailed. Once an appeal is filed, the appellant may wish to consult an attorney. Appeals must be filed with the Board of Tax Assessors by the property owner or the owner’s attorney.