top of page

Board of Equalization

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

Qualifications of BOE members are as follows:

1) Eligible to serve as a Grand Juror
2) Owner of real property in Baker County
3) High School graduate

Term of Office

Members and Alternate Members of the Board of Equalization serve a three-year term of office.


Each member of the Board of Equalization is compensated per diem by the county for time expended in considering appeals. Current compensation as set by the Board of Commissioners is $40.00 per day.

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 Clerk of Superior Court. 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 Baker County through the Board of Assessor's office.

bottom of page