Board of Equalization

The board of equalization, often called the "BOE," is a panel of local citizens who own property within the county. Established under state law (OCGA § 48-5-311(d)(4)), the BOE operates completely independently as a neutral third party to avoid bias in property values and ensure fairness in the appeal process. The clerk of court administers this board while the grand jury appoints its members. Neither the board of assessors nor the county commission are involved in the BOE in any way. The board's job is critical in guaranteeing that property assessments are equitable and reflect accurate market values, and their decisions help maintain public trust in assessment procedures and contribute to the overall fairness of the property tax system.

To be appointed, members must meet specific qualifications. They must be property owners in Emanuel County and have at least a high school diploma. They must also complete at least 40 hours of certified training before serving, then obtain another 8 hours of continuing education training every year, not including 20 additional hours of training upon re-appointment to the board.

Members serve 3-year terms and meet as needed.

In the name of being transparent about who in the community is responsible for handling property value disputes, we've provided a comprehensive overview of the members of our local BOE: