A Cherokee County Board of Equalization (BOE) member was removed for failing to comply with Georgia law and regulations and showing bias towards property owners. The removal follows a complaint filed by the Cherokee County Tax Assessors office and investigation by a grand jury. Read the entire story HERE.
The majority of property tax appeals are heard and decided by the county's Board of Equalization (BOE), a three member board of citizens who own property in the county. Each BOE member receives basic training in appraisal procedure and Georgia law on property taxation, provided by the Georgia Department of Revenue.
Every year, I receive countless calls from property owners who have taken their property tax appeals to their county's BOE and who are frustrated by the process. Property owners often feel that members of the BOE simply 'rubber stamp' the value presented by the Tax Assessors, giving little weight or consideration to their presentations. It is often unclear to me, however, whether the BOE is actually bias towards the Tax Assessors, or if the BOE lacks adequate training in the law, regulations and procedures of appeals.
Perhaps the Cherokee County situation will set the stage for a property owner complaint about bias of BOE members towards Tax Assessors, or perhaps this situation simply demonstrates the need for more training for BOE members.