The Board of Equalization (BOE) consists of 3 members and 3 alternate members. BOE appointees serve a 3-year term beginning on January 1. Currently, Laurens County has 2 Boards. Appointees must:
Own real property in Laurens County
Have a high school diploma
Complete a 40-hour training course in appraisal and equalization processes and procedures
BOE members are required to complete annually a continuing education requirement of at least 8 hours of instruction in appraisal and equalization procedures as prepared and required by the commissioner of the Georgia Department of Revenue. Reference O.C.G.A. § 48-5-311 for full information.
The Board of Equalization (BOE) hears appeals of property values and denials of homestead and other exemptions. For additional information about Tax appeals to the Board of Equalization view the Department of Revenue BOE Manual (PDF).