Clerk Of Court Columbia County Site

equalization

BOARD OF EQUALIZATION

Helpful Hints for Property Owners

About the Board of Equalization

The County Board of Equalization (Equalization Board) is established by state law to provide an impartial review process between taxpayers and the government. The Board reviews and decides appeals related to:

  • Property valuation
  • Uniformity of value
  • Taxability of property
  • Denials of homestead exemptions or special assessments

These appeals are based on determinations made by the County Board of Tax Assessors.

Impartiality of the Board

By law, the Board of Equalization must remain impartial in all decisions. If you believe a Board member cannot be fair or unbiased, you may request their excusal. Submit your written request to the Appeal Administrator at least five days before your scheduled hearing. The names of the Board members assigned to hear your case will be included in your hearing notice.

Appointment of Board Members

Board members are appointed by the county grand jury and must meet the following qualifications:

  • Be at least 18 years old
  • Own real property in the county
  • Be an intelligent, upright, and experienced citizen
  • Have no felony convictions or crimes of moral turpitude

Members must complete 40 hours of training on tax assessment and valuation in their first year and 8 hours of annual training thereafter. Each term lasts three years, and members may be reappointed.

Representation

You may choose to be represented at your appeal hearing by an attorney, appraiser, or another individual. To authorize representation, you must submit the representative’s name in writing to the Appeal Administrator at least five days before the hearing. Only immediate family members may represent you without prior written notice.

Preparing for Your Hearing

Scheduling and Attendance

  • Take note of your hearing’s date and time.
  • Be prepared to present all evidence at the scheduled time.
  • If you have a valid reason for rescheduling, submit your request to the Appeal Administrator at least five days in advance.

In case of an emergency, contact the Appeal Administrator immediately at (706) 312-7139.

Building Your Case

The Board reviews evidence regarding property value, uniformity, taxability, and exemptions. Focus on providing information relevant to these areas:

  • Physical characteristics of your property
  • Comparable property values
  • Supporting evidence for your opinion of value

You may contact the Tax Assessor’s Office before the hearing to discuss your property. The assessor’s contact information is provided on your assessment notice.

Burden of Proof

The Tax Assessor must prove your property value by a “preponderance of evidence.” To support your case:

  • Present clear and concise evidence of your property’s value.
  • Stay focused and positive. Avoid hostility or irrelevant details.

During the hearing, you and the Tax Assessor’s representative will present evidence without interruption. Both parties may cross-examine or rebut the other’s information.

property

Understanding the Appeals Process

Reasons for Appeal

  1. Value: Is the assessed value of your property accurate? (O.C.G.A. §48-5-2)
  2. Uniformity: Is your property value consistent with similar properties? (O.C.G.A. §48-5-299)
  3. Taxability: Should your property be taxed, or is it exempt? (O.C.G.A. §48-5-3 and related laws)
  4. Homestead Exemption Denial: Does your property qualify for this exemption?
  5. Special Assessments Denial: Were special assessments, such as those for conservation or historic use, denied?

Hearing Structure

  • The Board chairperson conducts the hearing and ensures order.
  • Both sides may make closing statements after presenting evidence.
  • The Board will deliberate and render a decision based on the evidence presented.

Board’s Role

The Board acts as a neutral, independent body. It does not investigate or research appeals independently, nor does it infer evidence not presented. Its decisions are solely based on the information provided during the hearing.

Decision and Next Steps

Board’s Decision

The Board’s decision will be provided after deliberation and will address all issues raised during the appeal. A written copy will also be sent to you. Once the decision is made, the Board’s role in the process ends, and it cannot discuss or alter its decision.

Right to Appeal

If you disagree with the Board’s decision, you may appeal to the Superior Court. To do so, file a notice of appeal with the Board of Tax Assessors within 30 days of receiving the Board’s decision.

Return of Evidence

All evidence submitted will be returned to the respective parties after the decision is issued. If you do not want your materials returned, you may request that the Appeal Administrator discard them.