Purpose

To review real estate assessments and is the second step in the mandated appeal process required by the Commonwealth of Virginia.

Scope

The Board of Equalization is an independent board, as authorized by the Code of Virginia, appointed by the Circuit Court Judge, and trained by the Virginia Department of Taxation. Boards of Equalization are quasi-judicial bodies with specific legal powers that run deep but are very limited in scope. That is to say that they have considerable powers in the matter of equalizing the burden of real estate taxation but have no other legal authority. Boards of Equalization insure the principle of citizen control over assessments. The Board has no connection to the Assessor’s Office but may utilize the Assessor’s Office staff and information in reviewing assessments and setting up meetings.

Type

Citizen

Membership

Comprised of three citizen appointees who are property owners in the locality.

Terms of Service

Three-year staggered terms with appointments commencing March 1 and having unlimited consecutive terms.