Hours of Operation
Monday – Friday 8:00 a.m. – 5:00 p.m.
736 Whitlock Avenue, Suite 300
(West Park Government Center)
Marietta, GA  30064
Click Here for Directions
(boe@cobbcounty.org)
Main:  770-528-2000
Fax:  770-528-4330

Board of Equalization
Boards of Equalization (BOE) are citizen panels that make determinations in appeals of property valuation. Boards of Equalization are managed by the Clerk of Superior Court.  All hearings are a matter of public record and shall be held open to the public.

All property is valued on January 1 of any given year. Only sales prior to January 1 of the given year will be considered in the Board of Equalization hearing.

Value Questions
For questions on your assessed value, please call the Tax Assessor’s Office at 770-528-3100 or visit the Tax Assessor’s website at https://cobbassessor.org/.

About the Board of Equalization
During the legislative session of 2010, Senate Bill 346 passed and was signed into law by Governor Perdue removing the Board of Equalization from under the Tax Assessor’s Office to eliminate what legislators believed was an apparent conflict of interest with the Tax Assessor overseeing tax appeals. The responsibility for oversight and supervision was placed under the Clerk of Superior Court effective January 1, 2011. See Official Code of Georgia Annotated 48-5-311(d)(4).

Board of Equalization members are appointed by the Grand Jury for a three-year term. See Official Code of Georgia Annotated 48-5-311(b)(1). Board members are considered competent if the member owns real estate in Cobb County and who is at least a high school graduate and cannot be a member of the governing authority of a county, municipality, consolidated government, member of a board of tax assessors or employee of the county board of tax assessors or county tax appraiser. See Official Code of Georgia Annotated 48-5-311(b)(1).

Qualifications of BOE members
Members are appointed by the grand jury of Cobb County.  To be appointed by the grand jury persons must be:

  • Cobb County real property owners
  • Eligible to serve as a Grand Juror
  • High School graduate
  • 18 years of age or older
  • Not have been convicted of a felony or a crime of moral turpitude

Prior to hearing and deciding an appeal, each member must satisfactory complete 40 hours of mandatory training related to tax assessment and valuation (which training must be completed within the first year of his or her appointment) and, each thereafter, must complete eight hours of annual update training. Members serve a three-year term and may be reappointed by the grand jury for more than one term of office.

Impartiality of Board
By law, members of the Board of Tax Equalization must impartially decide each appeal presented to the Board. You may request excusal of any board member who you believe cannot be fair and unbiased. The request must be made in writing to the Appeal Administrator at least five days prior to the scheduled date for the party’s appeal. Names of the Board who will hear and decide your appeal will be listed on the notice of hearing sent to you.

Tax Appeal Procedures
48-5-311(e) and 48-5-306 and those wishing to appeal should familiarize themselves with these procedures. Time limitations do apply.

The taxpayer or the county board of tax assessors may appeal decisions of the county board of equalization or hearing officer to the superior court of the county in which the property lies. See Official Code of Georgia Annotated 48-5-311(g)(1). In addition, Official Code of Georgia Annotated 48-5-311(g)(1), (2), (3) and (4) set forth additional procedures for appeals by the taxpayer and the tax assessor.

Any taxpayer or property owner may elect to file an appeal from an assessment by the county board of tax assessors to the board of equalization on matter of value, uniformity and taxability, and for residents of Cobb County. Appeals may be made to an arbitrator as to matters of value or to a hearing officer as to matters of value and uniformity on non-homestead real property with a fair market value in excess of $500,000. See official code of Georgia Annotated 48-5-311(e).

Appeal While on Military Duty
The appeal times set forth in Official Code of Georgia Annotated 48-5-311 will be delayed for 90 days if an individual is absent from his or her residence because of military service. An immediate family member or friend may notify the tax receiver or tax commissioner of the individual’s absence and submit written notice of representation for the limited purpose of the appeal. See Official Code of Georgia Annotated 48-5-311(k)(1).

Basis for an Appeal
Each Board is charged by the O.C.G.A. §48-5-311 to hear appeals of property tax matters that include:

Value – How much would the property usually sell for in a transaction between a knowledgeable buyer and a willing seller? (O.C.G.A. §48-5-2)

Uniformity of value – Is the property value assessment fairly equalized between individual taxpayers as measured through statistical testing and not by comparing individual values? (O.C.G.A. §48-5-299)

Taxability – Is the property exempt from taxation or subject to taxation as provided for in Georgia law? (O.C.G.A. §48-5-3, -41, -41.1, -42, -43, –48.1 and -48.2)

Denial of homestead exemptions – Does the property qualify for homestead exemption? Georgia law provides for statewide exemptions O.C.G.A. §48-5-44 – 54. There may also be local exemptions available. For more Information, contact the Cobb County Tax Commissioner. https://www.cobbtax.org/

Reschedule/Cancel Hearing/Withdrawals

Failure to receive the scheduling letter is not grounds for rescheduling.

The BOE use the address supplied by the Tax Assessor’s Office.  It is taxpayer’s responsibility to ensure that their mailing address is correct when filing an appeal.

You may contact the Board of Equalization at (770) 528-2000. All requests should be made three business days prior to the scheduled hearing date by fax, e-mail or telephone (Withdrawals are not accepted via phone).

Hours of Operation
Monday – Friday 8:00 a.m. – 5:00 p.m.
736 Whitlock Avenue, Suite 300
(West Park Government Center)
Marietta, GA  30064
(boe@cobbcounty.org)
Main:  770-528-2000
Fax:  770-528-4330

One Time Option to Reschedule Hearing and Superior Court Proceeding
If the board of equalization, which hears property owner appeals, schedules the appeal at a time inconvenient to the property owner, there is a onetime option for the owner to request a different and more convenient time, even one occurring as early as 8:00 a.m. or as late as 4:30 p.m..

A one-time reset will be allowed with proof of hardship and three business days notice by mail, fax or email.   Failure to appear for a hearing will result in “No Change in Value”. A decision letter will be sent certified mailed.   The Georgia Annotated Code 78-5-311 (e)(2)(C) states that the taxpayer has the right to exercise a one-time reschedule date and time that is acceptable to the taxpayer.  A one-time reschedule will be allowed by email to boe@cobbcounty.org.

Taxpayer’s Representative
The taxpayer has the right to be represented at the hearing by an agent, attorney, appraiser, etc., but must notify the BOE in writing 48 hours prior to the scheduled hearing date by mail, e-mail or fax. Taxpayer must submit an assigned Letter of Authorization.  It must show parcel ID number, taxpayer name, property address, and the name of representative, and contact information.

Cobb County Board of Equalization
736 Whitlock Avenue, Suite 300
(West Park Government Center)
Marietta, GA  30064
(boe@cobbcounty.org)
Main:  770-528-2000
Fax:  770-528-4330

Decision of Board
After all information is presented, both sides are permitted to make closing statements. The Board then will deliberate. No additional information may be presented once the Board begins deliberating. The Board then decides based on the fact presented.

The Board will provide its decision to you after deliberating and a copy of the decision will be provided. The decision will address each question presented during the appeal, the reason(s) for such decision (as to issues of taxability, uniformity of assessment, value, or denial of homestead exemption that you raised during the appeal hearing).

Once the Board’s decision is rendered, it no longer has a statutory role in the valuation process and, therefore, the Board will not discuss its decision or any reason for such decision with you or anyone else.

Right to Appeal
You have the right to appeal the decision of the Board to the Superior Court of Cobb County by filing a notice of appeal with the Board of Tax Assessors within 30 days from the date when the Board of Equalization provided its decision to you.