Board of Equalization

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.

For property owners who believe that their real property assessment is inaccurate, Virginia law provides a procedure to appeal their assessment to the BOE.  Completion of a Board of Equalization Appeals Form is required and must be submitted by February 4, 2010.

If you have any questions, please contact the Gloucester Real Estate Assessment Office at 693-3087 or e-mail to assessment@gloucesterva.info.