1|Page
Georgia Tax Assessor Licensure Exam||Verified
Questions and Correct Answers with
EXPLANATIONS||NEWEST EXAM!!!
By what date does the Digest need to be sent to the
Commissioner? - Answer-July 15th
By what date does the annual notice of assessment need
to be sent? - Answer-July 1st
How long is the initial appeal period when the 1st notice is
sent? - Answer-45 days
How long is the appeal window for follow-up notices? -
Answer-30 days
What are the qualifications for BOE members? - Answer-
•Qualified & Competent to serve as grand juror
•Owner of real property in county
•Highschool diploma (or equivalent)
•Complete at least 40 hrs of instruction
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How long are BOE member terms? (AND) what date does
their term begin? - Answer-3 yrs
Jan 1st
What type of appeals are heard by the BOE? - Answer-
•Taxability
•Uniformity
•Value
•Denial of Homestead
•Denial of covenant
•Breach of covenant
•Denial of freeport
How are counties classified? - Answer-By # of real parcels
What level is min. requirement for a Chief Appraiser? -
Answer-Level III
Who appoints members to the BOA? - Answer-County
Governing Authority
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What are the qualifications to be on the BOA? - Answer-
•21 yrs of age
•Residency within 6 months of oath
•Highschool diploma (or equivalent)
•Completed 40 hrs training within 180 days of appointment
•Complete additional 40 hrs every 2 yrs
Term of BOA member - Answer-3-6 yrs
What does the appeal administrator do? - Answer-
Provides facilities, secretarial, and clerical help to the BOE
If a real property value is set by a decision made by the
BOE, hearing officer, arbitrator, or Superior Court, the BOA
cannot change that value (unless certain conditions have
been met) for the next ____ yrs. - Answer-2
How often should each piece of real property be
reviewed? - Answer-Every 3 years
What are the 3 approaches to Sales Ratios: - Answer-
•Market
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•Cost
•Income
Which approach to value is most often used by BOA to
determine land values? - Answer-Market
What approach to value is most often used by BOA in
appraising buildings? - Answer-Cost
What are the 3 types of depreciation? - Answer-•Physical
•Functional
•Economical
What does the Coefficient of Dispersion (COD) measure?
- Answer-uniformity
What are the two primary responsibilities of Tax
Assessors? - Answer-•Property valued at correct level
•Insuring uniformity of assessments
Georgia Tax Assessor Licensure Exam||Verified
Questions and Correct Answers with
EXPLANATIONS||NEWEST EXAM!!!
By what date does the Digest need to be sent to the
Commissioner? - Answer-July 15th
By what date does the annual notice of assessment need
to be sent? - Answer-July 1st
How long is the initial appeal period when the 1st notice is
sent? - Answer-45 days
How long is the appeal window for follow-up notices? -
Answer-30 days
What are the qualifications for BOE members? - Answer-
•Qualified & Competent to serve as grand juror
•Owner of real property in county
•Highschool diploma (or equivalent)
•Complete at least 40 hrs of instruction
,2|Page
How long are BOE member terms? (AND) what date does
their term begin? - Answer-3 yrs
Jan 1st
What type of appeals are heard by the BOE? - Answer-
•Taxability
•Uniformity
•Value
•Denial of Homestead
•Denial of covenant
•Breach of covenant
•Denial of freeport
How are counties classified? - Answer-By # of real parcels
What level is min. requirement for a Chief Appraiser? -
Answer-Level III
Who appoints members to the BOA? - Answer-County
Governing Authority
,3|Page
What are the qualifications to be on the BOA? - Answer-
•21 yrs of age
•Residency within 6 months of oath
•Highschool diploma (or equivalent)
•Completed 40 hrs training within 180 days of appointment
•Complete additional 40 hrs every 2 yrs
Term of BOA member - Answer-3-6 yrs
What does the appeal administrator do? - Answer-
Provides facilities, secretarial, and clerical help to the BOE
If a real property value is set by a decision made by the
BOE, hearing officer, arbitrator, or Superior Court, the BOA
cannot change that value (unless certain conditions have
been met) for the next ____ yrs. - Answer-2
How often should each piece of real property be
reviewed? - Answer-Every 3 years
What are the 3 approaches to Sales Ratios: - Answer-
•Market
, 4|Page
•Cost
•Income
Which approach to value is most often used by BOA to
determine land values? - Answer-Market
What approach to value is most often used by BOA in
appraising buildings? - Answer-Cost
What are the 3 types of depreciation? - Answer-•Physical
•Functional
•Economical
What does the Coefficient of Dispersion (COD) measure?
- Answer-uniformity
What are the two primary responsibilities of Tax
Assessors? - Answer-•Property valued at correct level
•Insuring uniformity of assessments
