The Cobb County Board of Equalization (BOE) is comprised of county citizens appointed by the Grand Jury for the purpose of providing independent and unbiased hearings of appeals regarding property taxes disputes.

Qualifications of BOE Members

– Eligible to serve as a Grand Juror
– Owner of real property in Cobb County
– High School graduate

Term of Office

3 Members and 3 Alternate Members of the Board of Equalization serve three-year terms.


Each member of the Board of Equalization is compensated at a rate of $100.00 per day and alternative board members are compensated at a rate of $80.00 by the county for time expended in considering appeals.

Prior to hearing appeals, all newly appointed members must complete 40 hours of training on the appraisal and equalization process, and be sworn under oath by the Cobb County Clerk of Superior Court Connie Taylor. Once the Board of Equalization reaches a decision regarding an appeal, should the taxpayer disagree, said taxpayer has 30 days from the date of the decision to file an appeal in the Superior Court of Cobb County through the Board of Tax Assessor’s office.

Please email your completed application to

Click here to download the application.