Board of Equalization
Board of Equalization
The DeKalb County Board of Equalization is a panel of property owners appointed by a Grand Jury to serve the citizens of DeKalb County. These appointees are required to have at least a high school diploma, own real property in DeKalb County, and must complete at least 40 hours of certified training before they can serve on the Board of Equalization. Once certified, these board members must also complete yearly continuing education training by the State Department of Revenue. The Board is charged by the O.C.G.A. 48-5-311 to hear appeals of property tax matters.
Appeal of Tax Assessment
If a property owner wants to appeal the tax assessment made on their DeKalb property, the property owner(s) must file an appeal in writing to the Board of Tax Assessors within 45 days of the postmarked date on their assessment notice. 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.
Avenues of Appeals
Board of Equalization
Non-Binding Arbitration
Hearing Officer
Include in Appeal
Temporary Value
Hearings
Attendance
Evidence
Superior Court
Contact Us
Include in Appeal
Please include the following information in your letter of appeal:
- Parcel Identification Number as found on the Notice of Assessment Change
- Property Address
- Your daytime phone number
- Your intention to appeal to either: Board of Equalization, Hearing Officer, or Arbitration
- Any supporting documentation you may have as to why you disagree with our assessment.
Your letter of appeal must be hand-delivered or POSTMARKED BY THE U.S. POSTAL SERVICE by the Appeal Deadline date shown on the Notice to insure acceptance as a timely appeal.
Late appeals will not be processed. We do not accept email or faxed appeals. See Appeal Process Summary
Temporary Value
Temporary Value
Georgia Law provides that when a property is under appeal it is not billed at the current year's value, but at a temporary value until the appeal is settled. This temporary value is determined by taking the lesser of either last year's value OR 85% of our current year original Notice value. If you file an appeal, your property tax bill will reflect the temporary value as described above. Once your appeal is final and the value of your property has been established, this temporary value will be removed and you will automatically be issued either a refund or an additional bill, whichever the case may be, with interest if applicable.
Hearings
Hearings
Appellants (citizens who filed an appeal) will receive a notice by mail of the date and time of the scheduled hearing. All appeal hearings are held at Manuel J. Maloof Annex 1300 Commerce Drive, Decatur, GA, 30030. To reschedule or withdraw your hearing you must notify the Board of Equalization Office a minimum of 24 hours in advance of your scheduled hearing at (404) 371-2451.
Attendance
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 by the agent or representative before the Board.
Evidence
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 or any evidence that supports your appeal. All evidence must be from tax year prior to the tax year being appealed.
Superior Court
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 BOE decision was rendered. The appeal to Superior Court is a jury trial and Appellant may wish to consider engaging an attorney. The appeal must be filed with the Board of Tax Assessors by the owner or his/her representative.
Contact Us
For questions concerning an appeal or additional information about the Board of Equalization, please contact us by sending a message here.
(404) 371-2451.
DEPARTMENTS LIST
- Board of Equalization
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