What Is Board of Equalization?

A Board of Equalization (BOE) is the government body that hears property tax appeals and decides whether assessed values should be adjusted. The name and structure vary by state, but the function is the same: providing homeowners with a formal process to challenge their property tax assessment. In California, the county Assessment Appeals Board hears individual cases, while the State Board of Equalization oversees the statewide process and handles intercounty utility assessments. In Georgia, the county Board of Equalization is typically the first level of formal appeal after an informal review. In Tennessee, county Boards of Equalization hear appeals during a set window after assessment notices are mailed. Board members may be elected officials, appointed citizens, or trained hearing officers depending on the jurisdiction. Hearings are typically informal compared to a courtroom. You present your evidence (usually comparable sales and photos), the assessor's office presents their justification, and the board makes a decision. Decisions are usually issued within a few weeks. If you disagree with the board's decision, most states allow further appeal to a state-level board or the courts, though this is less common for residential properties. Georgia is worth a closer look because it is one of the few states that gives you an actual choice of forum, under O.C.G.A. 48-5-311 you can elect the free county Board of Equalization (which preserves your right to appeal further to Superior Court), a hearing officer, or binding arbitration (which requires you to obtain a certified appraisal at your own expense and pay a filing fee, but forfeits any further right to appeal the outcome to court). Which track makes sense depends on how confident you are in your evidence and whether preserving a court appeal matters to you.