Board of Equalization

Board Members

  • Calvin Epps, Chairman
  • Vickie Brown, Member
  • James Orr, Member
  • Joshua Casper, Member
  • Kathy Howard, Alternate Member
  • Teresa Callaway, Board Secretary
  • Penny D. Mahone, Appeal Administrator

About The Board of Equalization

The Board of Equalization (BOE) is a six-member board appointed by the Grand Jury for staggered three-year renewable terms. It consists of three regular members and three alternates (designated as First Alternate, Second Alternate, and Third Alternate). If a regular member is disqualified from a case due to scheduling conflicts or personal connections to the appellant, alternates are elevated to regular member status in numerical order. The BOE typically meets sometime after January 1st following the tax year appealed. 

The BOE hears cases where property has been properly returned and appealed through the Tax Assessor’s Office. It resolves differences between taxpayers and the Board of Tax Assessors regarding taxability, uniformity, and valuation. Taxpayers may also appeal denial of exemptions, covenant breaches, and automobile tag valuations. Factual records (such as acreage and square footage) in the Tax Assessor’s Office are considered accurate unless proven otherwise. The Board of Tax Assessors bears the burden of proof in valuation, exemption denials, or covenant breaches. 

First-time BOE members must complete a 40-hour workshop before participating in cases. Alternates and non-voting members are welcome to attend meetings, particularly the first meeting of the year. Every BOE member must complete an 8-hour update course annually to remain eligible for participation. 

The County provides compensation of $50 per meeting, including orientation and training. Members attending training sessions receive $45 per day for meals, mileage reimbursement at 50.5 cents per mile, and lodging expenses if necessary. Lodging is not covered in Columbus and requires pre-approval for Macon. For other locations, expenses are determined by BOE policy. 

Meetings are generally held on the second floor of the Talbot County Courthouse unless an alternate site is mutually agreed upon. 

Must be competent and eligible to serve on the Talbot County Grand Jury. 

  1. Must own real property. 
  1. Cannot be a member of the County Governing Authority, County Board of Education, Board of Tax Assessors, Tax Appraisal Staff, or Tax Assessors Appraisal Support Staff. 

Must complete required continuing education courses. 

The first meeting is a joint session between the BOE and the Board of Tax Assessors (BOA) to establish the schedule of appeals. Taxpayers do not attend this meeting. The agenda typically includes: 

  1. Opening remarks from the BOA Chairman. 
  1. Introductions of board members and personnel. 
  1. Distribution of information packets by the BOA Secretary. 
  1. Discussion of upcoming BOE training sessions. 
  1. Confirmation of the BOE Administrator/Secretary for the year. 
  1. Election of the BOE General Chairman. 
  1. Certification of appeals by the BOA Secretary. 
  1. Qualification of BOE members for individual cases. 
  1. Scheduling of appeal hearings. 

Adjournment. 

These hearings include the taxpayer, BOE members (alternates may attend), the assigned appraiser, and the BOE Administrator/Secretary. Both parties present their arguments, and a decision is made by majority vote (two out of three). Each BOE member signs the decision, which is mailed to the taxpayer and BOA via certified mail. If a taxpayer chooses to appeal further, the case moves to Talbot County Superior Court, where BOE members are not required to attend. 

Property Returns – Taxpayers can return property through various methods: 

  • Filing a written return by April 1. 
  • Submitting a personal property return before the designated deadline. 
  • Disputing a mobile home or automobile tag valuation. 
  • Appealing a denied exemption. 
  • Challenging a change in assessment through a roll-over return. 
  1. Filing an Appeal – Appeals must be submitted in writing within 45 days of a change in assessment notice. 
  1. BOA Review – A review is conducted (typically in July) to verify valuation accuracy. While taxpayer attendance is recommended, it is not mandatory. 
  1. No Change in Assessment – If no changes are made, the BOA notifies the taxpayer and forwards the appeal to the BOE. If taxes are due before resolution, the taxpayer must pay 85% of the tax bill. 
  1. Changes in Assessment – If valuation adjustments are made, taxpayers receive a new assessment notice and have 21 days to request forwarding the appeal to the BOE. 
  1. Alternative Resolution – Taxpayers may opt for arbitration, where each side selects an arbitrator, and a third is appointed. However, arbitration is more costly than BOE hearings. 
  1. BOE Hearings – The BOE conducts hearings between January 1 and May 1, varying by county. Decisions are based on evidence presented. 

Superior Court Appeals – Taxpayers have 30 days to appeal BOE decisions to the Superior Court. 

Member Appointment to the Talbot County Board of Equalization

In accordance with Georgia laws (O.C.G.A. §45-5-311), the Talbot County Grand Jury is required to appoint a member and alternate member of the Talbot County Board of Equalization each fall during the October term of the Superior Court of Talbot County. Any person having the following qualifications and an interest in serving on the board may nominate himself or herself for appointment by submitting a nomination form as indicated below:

Each person who is, in the judgment of the appointing grand jury, qualified and competent to serve as a grand juror, who is the owner of real property, and who is at least a high school graduate shall be qualified, competent, and compellable to serve as a member or alternate member of the board. No member of the governing authority of a county, municipality, or consolidated government; member of a county or independent board of education; member of the county board of tax assessors; employee of the county board of tax assessors, or county tax appraiser shall be competent to serve as a member of the board of equalization

Within the first year aftera member’s initial appointment to the board of equalization, each member shall satisfactorily complete not less than 40 hours of instruction in appraisal and equalization processes and procedures, as prepared and required by the commissioner. The failure of any member to fulfill the requirements of this subparagraph shall render that membership ineligible to serve on the board; and the vacancy created thereby shall be filled in the same manner as other vacancies on the board are filled.

No person shall be eligible to hear an appeal as a member of a board of equalization unless, prior to hearing such appeal, that person shall satisfactorily complete the 40 hours of instruction in appraisal and equalization processes and procedures required by law. Any person appointed to such board shall be required to complete annually a continuing education requirement of at least eight hours of instruction in appraisal and equalization procedures, as prepared and required by the commissioner. The failure of any member to fulfill the requirements of this subparagraph shall render that member ineligible to serve on the board; and the vacancy created thereby shall be filled in the same manner as other vacancies on the board are filled.

Members and alternate members of the Board of Equalization serve a three-year term of office. The term of office described herein shall begin on January 1 and end on December 31 of the third year.

Please complete the form.

BOE APPLICATIONDownload

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