Boards of Equalization and the Appeals Process is an online, self-study course developed by the University of Georgia Carl Vinson Institute of Government and the Georgia Department of Revenue for members and alternate members of county boards of equalization pursuant to O.C.G.A. Section 48-5-311.
Hours: 8 hours / .8 CEUs
When: Start anytime
Cost: $95 - $190
Training courses for members and alternate members of county boards of equalization have been established pursuant to O.C.G.A. Section 48-5-311. This law requires each member and alternate member of the county Boards of Equalization to satisfactorily complete no less than 40 hours of instruction in appraisal and equalization process and procedures, as prepared and required by the Commissioner. For any member appointed on or after January 1, 1995, the 40-hour training must be completed prior to hearing an appeal.
Additionally, every member and alternate member must complete annually a continuing education requirement of at least 8 hours of instruction in appraisal and equalization procedures. The failure of any member or alternate member to fulfill these requirements renders him or her ineligible to serve on the board.
This online course fulfills the 8-hour annual continuing education requirement described above and is referred to as the “Boards of Equalization and the Appeals Process” training.
Also, the course may be taken by tax commissioners, tax appraisers, and tax assessors for continuing education credit awarded by the Georgia Department of Revenue once every four years.
The course lessons combine audio presentations with corresponding visuals and end-of-lesson quizzes to ensure learner comprehension. Those taking the course can complete it at their own pace, on their own schedule.
In this course, you will learn:
- Lesson 1 – Getting Started
- Lesson 2 – Key Players in Ad Valorem Tax Administration
- Lesson 3 – Basic Rules Mandated by Constitution, Statutes, and Court Decisions
- Lesson 4 – Uniformity in Taxation
- Lesson 5 – Value
- Lesson 6 - Taxability
- Lesson 7 – Homestead Exemption
- Lesson 8 – Boards of Equalization
- Lesson 9 – Boards of Equalization Appeal Process
- Lesson 10 – Boards of Equalization and the New Vehicle Title Tax
Who Should Attend?
- Members and alternate members of the county Boards of Equalization; for any member or alternate member, this training fulfills the 8 hour annual continuing education requirement.
- Tax commissioners, tax appraisers, and tax assessors may take this course for continuing education credit awarded by the Georgia Department of Revenue once every four years.
- Professionals in the public or private sector experience who want to gain knowledge of the Boards of Equalization and the Appeals Process.
- Enroll at any time.
- Complete the course's required online quizzes and exercises within 30 days of receiving the "Welcome" email with course URL, username and password information.
- To complete this course, you will read the lessons and complete each lesson's quiz.
$95 — *Members and *Alternate Members of State of Georgia Boards of Equalization
*Affiliation status will be verified prior to upon enrollment in course.
$190 — All Others
$50 — One-Month Extension (Only one extension is granted per participant.)
Prepayment is required to be registered. Prices listed are per person. Prices are subject to change.
The Georgia Center will gladly issue full refunds for cancellations received in writing prior to the release of course access information. You may cancel your enrollment within the first seven days and receive a refund less a $50 administrative fee, provided that you have not accessed the online course material at all. During the first 10 days of your course, if you have not completed any course work, you may opt for a one-time transfer of your enrollment to another student for a fee of $50; the new student (i.e., substitute) would have up to thirty (30) days from the transfer date to complete the course. A course may be transferred only once for a fee of $50 (US). Written requests should be sent to student [at] georgiacenter [dot] uga [dot] edu.
- The University of Georgia will award .8 Continuing Education Unit (CEU) upon successful completion of of Boards of Equalization and the Appeals Process
- University of Georgia CEU transcripts are available at any time upon written request.
Certification or Licensure Information:
Upon completion of this course, the Department of Revenue will issue a certificate of completion provided you are on department’s preapproved listing. Those not on the pre-approved listing but who are eligible to receive continuing education credit from the Georgia Department of Revenue may contact the Department of Revenue asking that a Certificate of Completion be issued and the appropriate credit be awarded.