The Fulton County Board of Equalization
141 Pryor St. SW
Atlanta, GA 30303
(404)-730-6950

The Boards of Equalization, a division of the County Manager's Office, were created to hear and determine appeals regarding real and personal property taxes and denials of homestead exemptions. All appeals must be made in writing to the Board of Tax Assessors within 45 days of the date on the tax assessment notice. The BOE hears appeals from two points of view -- the taxpayer's and the Board of Assessors' -- and then decide based on the basis of best evidence presented at the hearing.

Taxpayers may appeal for any of three reasons:

• Uniformity (Is the valuation comparable to similar properties?)
• Value (Did the Tax Assessors assign the correct value to the property?)
• Taxability (Is the property taxable or should it be exempt?)

Anyone wishing to further their appeal after a BOE hearing, has 30 days in which to do so with the Superior Court. The Tax Assessors can also appeal to Superior Court.