Board of Equalization

The Board of Equalization is charged with the task of hearing appeals on property tax matters.

These matters include:

• Established Value – This includes what the property would sell for on the market in transactions between informed buyers and sellers.
• Value Uniformity – This involves assessment values fairly equalized between individual taxpayers.
• Tax-ability – All real and personal property is subject to taxation and will be taxed unless otherwise provided for by law.
• Homestead Exemption Denials – The homestead that is owned by a resident of the state of Georgia and is occupied by the owner as their primary residence receives an exemption. A portion of the assessment is exempted from ad valorem taxation for county, state and school purposes. 
• Special Assessment Denials – In Georgia the law provides for special assessments. This includes certain kinds of property such as; land used for agricultural or conservation use, land rehabilitated and landmark/ historic properties. It also includes contaminated property known more commonly as “Brownfields”, as well as environmentally sensitive properties including but not limited to storm-water and wetlands.