Property Taxes
Arbitration, Hearing Officer, or Board of Equalization?
Georgia gives you a choice of appeal path — here's how the three actually compare.
When you file a PT-311A, Georgia law lets you choose how your appeal is heard. Most homeowners default to the Board of Equalization without realizing there are other options — here's how all three compare.
Side-by-Side Comparison
| Appeal Path | Who Decides | Generally Best For | Cost |
|---|---|---|---|
| Board of Equalization | Panel of local citizen volunteers | Most residential homestead appeals | No filing fee |
| Arbitration | A neutral, qualified arbitrator | Cases where a binding, appraisal-driven decision is preferred | Filing fee; each side may bear appraisal costs |
| Hearing Officer | A state-certified hearing officer | Non-homestead property, or property whose value exceeds Georgia's statutory threshold | Filing fee; eligibility restrictions apply |
Why the Hearing Officer Path Has Restrictions
Georgia law generally limits the hearing officer path to non-homestead property or property above a specific fair market value threshold — it isn't available for most typical owner-occupied homes. Eligibility rules can change, so confirm current thresholds with your county or an attorney.
What Doesn't Change Between Paths
Regardless of which path you select, the core of your case is the same: well-documented, independent valuation evidence. A strong appraisal report is useful in front of a Board of Equalization panel, an arbitrator, or a hearing officer alike.
What This Does Not Mean
This isn't legal advice, and it doesn't guarantee eligibility for any specific path or a favorable outcome from any of the three. Confirm current eligibility rules and procedures with your county Board of Tax Assessors or an attorney before choosing.