Board of Equalization vs. hearing officer vs. arbitration in Georgia — which is right for me?

Georgia gives you three triers of fact under O.C.G.A. § 48-5-311. The right choice depends on your property type, evidence, and appetite for finality.

Board of Equalization (BOE).

• Panel of three county property owners trained by the Georgia Department of Revenue.
• Hears value, uniformity, taxability, and exemption-denial appeals.
• Free to the taxpayer.
• Decision can be appealed to superior court within 30 days — the most important safety valve.
• Best for: nearly all homeowners. Lay panel, no cost, full appeal rights preserved.

Hearing officer.

• A state-certified or licensed appraiser, available for non-homestead real property and wireless personal property valued at $500,000 or more.
• Decides value and uniformity only (not taxability or exemptions).
• Decision can still be appealed to superior court.
• Best for: higher-value non-homestead property where you prefer an appraiser's judgment over a lay panel.

Arbitration.

• A certified appraiser arbitrator decides value. The taxpayer must submit a certified appraisal; the county may accept it or proceed to a hearing.
• Cost allocation depends on the outcome: if the final value is closer to the taxpayer's appraisal, the county bears the arbitrator's fee; if closer to the county's, the taxpayer does.
• Binding when elected without a superior-court appeal — there is no court backstop on that path.
• Best for: owners with a strong independent appraisal who want a fast, appraiser-to-appraiser resolution and accept finality.

Bottom line. If you are a residential homeowner doing this yourself, choose the BOE: it costs nothing, hears every ground, and keeps the courthouse door open. Reserve the hearing officer for $500,000+ non-homestead parcels and arbitration for cases anchored by a paid appraisal. Confirm method availability on your county Board of Tax Assessors page before filing.