How do I appeal a Georgia Board of Equalization decision to superior court?

Superior court is the judicial backstop in Georgia's appeal ladder, available after a Board of Equalization or hearing officer decision under O.C.G.A. § 48-5-311.

The escalation path. 1. County review / settlement conference — assessors review and may settle. 2. Board of Equalization, hearing officer, or arbitration — your elected trier decides. 3. Superior court — judicial appeal of a BOE or hearing officer decision.

How to appeal to superior court. File a written notice of appeal with the county board of tax assessors within 30 days of the date the BOE or hearing officer decision is mailed. The board then certifies the appeal to the clerk of superior court. Key features:

• The case is heard de novo — the court considers the value fresh, not merely whether the board erred.
• You may be entitled to a jury trial on value.
• Filing fees apply at the superior-court level (set locally; confirm with the clerk).

Cost and fee-shifting considerations. Superior-court appeals carry real costs (filing fees, often an appraiser, sometimes counsel). Georgia law contains provisions that can shift some costs or interest depending on how the final value compares to the parties' positions, so a strong, well-documented opinion of value matters. For most residential homeowners, the Board of Equalization plus the settlement conference resolve the case; superior court is worth it mainly for larger disputes or clear board error.

Important limit. If you elected arbitration without a superior-court appeal, that path is final — you generally cannot then go to superior court. This is why the BOE route, which preserves the court appeal, is the safer default for homeowners who want to keep their options open.

Confirm the 30-day deadline and local filing fees with your county board of tax assessors and the superior court clerk before proceeding.