What is the difference between the Board of Equalization and Arbitration?
The Board of Equalization – The Board of Equalization is made up of a three-person panel appointed by the Grand Jury. – No member of the Board of Equalization has an affiliation with the Tax Assessor’s Office. – The Board of Equalization is charged with hearing both sides (the property owner and the Tax Assessor’s Office) of a property value dispute. – After hearing both sides the panel will render a decision, which may be appealed by either party in Superior Court. – There is no additional cost to the taxpayer for a Board of Equalization hearing. Arbitration: – Arbitration is a legal process defined in Georgia’s Property Tax Code indicating a specific preference for a more procedurally structured approach to a property tax appeal. – The arbitration process begins with certification to the Superior Courts. – There is a $78 filing fee. – A Superior Court Judge will appoint a referee (an attorney) to conduct the hearings on the property tax appeal. – The referee will schedule an initial
• Is made up of three-person panels appointed by the Grand Jury • No member of the Board of Equalization has any affiliation with the Assessor’s Office • The Board of Equalization hears both sides (property owner and Assessor) of a property value dispute • After hearing both sides, the panel renders a decision that can be appealed by either party in Superior Court • There is no additional cost to the taxpayer for a Board of Equalization hearing. Arbitration is a legal process defined in Georgia’s Property Tax Code to provide a procedurally structured approach to a property tax appeal. • Arbitration process begins with certification to the Superior Courts • There is a seventy-eight ($78.00) filing fee • A Superior Court Judge appoints a referee (an attorney) to conduct the hearings on the property tax appeal • The referee schedules an initial meeting where each party will name their arbitrator • Arbitrators must be either an appraiser licensed by the Georgia Board of Real Estate Apprais
