Board of Equalization
Muscogee County, GA
Beginning January 1, 2011, the Georgia Legislature placed oversight and supervision of all county property tax appeal boards (called Board of Equalization) under the direction and authority of the Clerks of Superior Court. O.C.G.A. § 48-5-311(d)(4).
The Boards of Equalization (BOEs) are independent boards comprised of citizens appointed by the Grand Jury of Muscogee County. The members are real property owners and they are charged with making impartial decisions in regard to the fair market value, uniformity or denial of exemption of properties assessed by the Board of Tax Assessors. The BOEs are completely independent from the Board of Tax Assessors.