Yes. BOE hearings are open to the public. Anyone may attend.

BOE hearings are scheduled in morning and afternoon sessions. Multiple appellants are scheduled for each session. Appellants will be called in the order that they sign in under their appointed session. Appellants should remain available until their name or property is called. There may be delays.

Yes. Appellants are allowed to postpone their hearing to a later date ONE time. Such requests should be made no less than five business days prior to hearing day.

Yes. In accordance with the Georgia Department of Revenue Rules and Regulations, the attorney or representative must present a letter of authorization from the property owner. The attorney or representative must present a letter of authorization from the property owner prior to or at the hearing.

Courtroom type decorum should be maintained at all times. The chairperson maintains order and control during a hearing. No emotional outbursts or personal conflicts will be allowed. During the hearing, each side has a chance to present evidence and board members may ask questions at will. However, once deliberations have begun, neither party may disrupt the discussion.

Be advised that each individual entering the government center must pass through security checkpoints and metal detectors. Sheriff deputies are strategically placed around the facilities for this process.

To include but not limited to:

Fair market value
In regard to location, use, size, age and condition

All comparable properties have assessed values at the same fair market value. A comparable property should be of similar age, quality, condition and square footage.

Exemption denial
If the property should qualify for an exemption

The BOE is not legally able to consider any issues regarding hardship or an inability to pay taxes. You may check with the Board of Tax Assessors for allowable exemptions if you so choose.

Yes, in writing, dated and signed by the appraiser and must be based on the property valuation prior to January 1st of the tax year challenged.

Both parties have thirty days after the decision sheet is mailed to appeal the decision of the board to the Superior Court of Muscogee County

In accordance with O.C.G.A. § 15-19-51, the Clerk’s Office is strictly prohibited from providing any legal advice. To ensure that all procedures are followed and the rights of all parties are protected, it is advised to seek legal counsel from a licensed attorney.