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 http://hcpoa.info/
-2- Make your own set of comparables.
• Use 2006, 2007 & 2008 Sales Data
• Compare to 2009 Revaluation Parcels
• Show Lack of Uniformity
• Acres to Acres
• Lots to Lots
• Look at calculation method for neighborhood properties
-3- Make your case
• State your values for:
• 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.
• 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-
• 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.