Board of Equalization

The Board of Equalization (BOE) consists of three members and three alternate members. The appointees serve a three-year term beginning on January 1st of each year.

To serve on the board, appointees must:

• Own real property in Montgomery County, Georgia.
• Have a high school diploma.
• Complete a 40-hour training course in appraisal and equalization processes and procedures.

If you or someone you know is interested in serving on the Montgomery County's Board of Equalization, please fill out the Board of Equalization Application shown below and submit it to the Clerk of Superior Court's Office.  Board of Equalization members are required to complete continuing education requirement of at least eight hours of instruction in appraisal and equalization procedures as prepared and required by the commissioner of the Georgia Department of Revenue every year. Reference O.C.G.A. § 48-5-311 (PDF) for full information.

Overview

Appeals of property values and denials of homestead and other exemptions are heard by the Board of Equalization (BOE). All hearings are open to the general public.

The Clerk of Superior Court performs certain duties on behalf of the Board of Equalization that include:

• Attending hearings
• Maintaining a payroll roster
• Notifying taxpayer of hearings and decisions
• Processing appointments
• Providing secretarial help to the board
• Recruiting new members
• Scheduling hearings while coordinating with the Tax Assessor's Office
• Scheduling training
   

Board of Equalization