The Board of Equalization (BOE) serves as a review board for county real estate assessments. The BOE is responsible for hearing property owners’ appeals and may increase, decrease or affirm assessments.
This board meets as needed during an assessment year.
The BOE consists of five members who may be recommended by the Board of Supervisors and are appointed by the Circuit Court Judge. Members must be residents of the county and a majority of the members must own land in the county. At least 2 members shall be commercial/residential real estate appraisers or professionals, builders, developers, or legal or financial professionals. To be eligible for appointment, each prospective appointee shall attend and participate in the basic course of instruction provided by the Department of Taxation as required by Section 58.1-3374 of the Code of Virginia. In addition, at least once in every four (4) years of service on the board, each member shall take continuing education instruction provided by the Virginia Tax Commissioner in accordance with law. Appointments will be for three years.