Boards of Equalization and the Appeals Process 2023 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.

Snapshot

Format: Online

Hours: 8

Credits: 0.8 CEUs

When: Start anytime

Cost: $119

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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.

Also, the course may be taken annually by tax commissioners, tax appraisers, tax assessors, and assessment contractors for continuing education credit awarded by the Georgia Department of Revenue.

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 Appeals Hearing Process
  • Lesson 10 – Boards of Equalization and the New Vehicle Title Tax

Who Should Attend?

  • Boards of Equalization and the Appeals Process is designed primarily for the members and alternative members of Georgia County Boards of Equalization. The course fulfills the annual continuing education requirement of O.C.G.A. §48-5-311(b)(2)(C)(i) that, "Any person appointed to such board of equalization shall be required to complete annually a continuing education requirement of at least eight hours of instruction in appraisal and equalization procedures..."
  • Also, the course may be taken annually by Tax Commissioners, Tax Appraisers, Tax Assessors, and Assessment Contractors who are eligible to receive credit for the course.
  • The Official Code of Georgia Annotated (O.C.G.A.) §48-5-311 requires all Board of Equalization members and alternate members to complete an annual continuing education requirement of at least 8 hours of instruction in appraisal and equalization processes and procedures. This course meets the annual continuing education requirement for members and alternate members of county boards of equalization. Failure to meet this requirement renders members and alternate members ineligible to serve.

Course Information

Course Number: 

0483-006

Course Date Info: 
  • 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 listen to/read the lessons and complete each lesson's quiz.
Course format: 

Online

Course Fee(s): 

$119

$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. 

Cancellation/Refund Policy:
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. Written requests should be sent to student@georgiacenter.uga.edu.