Frequently Asked Questions Hearing Information Are BOE hearings open to the public? Yes. BOE hearings are open to the public. Anyone may attend. How are BOE hearings scheduled? 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. May I reschedule my hearing with the BOE? 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. May someone else represent me during my hearing? 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. What are the procedures that must be adhered to during 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. Upon what basis may I appeal my assessment? To include but not limited to; Fair market value In regard to location, use, size, age and condition Uniformity 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. May I present an appraisal? 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. May I appeal the Board of Equalization’s decision to the Superior Court? 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. Office Information Office Hours: Monday - Friday 8:30 AM - 5:00 PM EST Phone: (706) 225-4350 Fax: (706) 653-4287 For more information please click here.