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The Board of Equalization of Real Estate Assessments (often referred to as the BOE) is established under the Code of Virginia, section 15.2-840. Members of the BOE are Gloucester County property owners who have been recommended by the Gloucester Board of Supervisors and appointed by the Gloucester County Circuit Court. The BOE is an independent body and not part of the Gloucester County Real Estate Assessment Office. The BOE does not determine property assessments nor does it set the tax rate. As an independent body, the BOE is charged with the responsibility of
determining, when a taxpayer files an appeal, whether the Real Estate
Assessment Office has fairly equalized the assessments among property
owners in specific geographic areas in the county. The BOE has the
authority to increase, decrease or affirm individual real property
assessments in order to ensure uniformity in assessments and equal
distribution of the county’s tax burden. The BOE may only hear appeals
for the current tax year assessment. If you have any questions, please contact the Gloucester Real Estate Assessment Office at 693-3087 or e-mail to assessment@gloucesterva.info. Apply for the Board of Equalization
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