BOE Appeal Recommendations

Recommendations and Observations                  

  Board of Equalization Hearings                 
Hart County Property Owners’ Association
Appeals Help Session  
                                                                                                                                                                                                                                                                                                                                                                                       -1-  Review Property Card for Accuracy   
•  Acres of land  
•  Heated square footage  
•  Point, Cove or Back Cove  
•  Bedrooms, baths, etc.  
•  Central Heat/AC  
•  EYB - Effective Year Built  
•  GMASS Revaluation Document at  

-2-  Make your own set of comparables. 
•  Use 2006, 2007 & 2008 Sales Data 
•  Compare to 2009 Revaluation Parcels 
•  Show Lack of Uniformity 
•  Compare     
  •  Acres to Acres      
•  Lots to Lots 
​•  Look at calculation method for neighborhood properties
-3- Make your case
• State your values for:    
• Land    
• Improvements        
• Accessories  
​• Unique Features of Your Property

 -4-  Invalid Evidence 
• 2009 or 2010 Sales
• Fee Appraisals     
• Appraiser asks: ‘What value do you want?’  
 • Most not as of 1-1-2009    
• Gives Total Value, no breakdown 
• Property for Sale 
​• Previous BOE ruling is NOT relevant to current BOE hearing.
-5-  Evidence to Bring (2-4 copies) 
 • Your Property Card from the TAO 
 • qpublic main page and maps for comparables  
• Property Card from the TAO for  acreage comparables  
• Pictures of property if it will help support your case 
 • Documentation to show cost of garage, boat dock, out building, etc.
-6-  Remember 
​ • You can reschedule BOE Hearing once. 
​• Appeal hearings are worth preparing for. 
• A large number of appellants do get what they are asking for or at least some reduction.
 • If you have received a 21-day Notice  from the BOA, you have 21-days to:  
 • accept BOA offer, or    
• appeal to the BOE -7-  

HCPOA Goals 
• To establish a good working relationship with all  of our elected, appointed, and hired officials.  
• To promote well-educated voters, thereby  eliminating apathy.  
• To ensure fair and equitable taxation for all Hart County residents.   
​• To hold our Hart County Government Officials responsible to their citizens.