Board of Equalization


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

Continuing Education

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.

Becoming a BOE Member

Persons interested in becoming a BOE Member/Alternate should contact the Clerk of Superior Court.


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).