Board of Equalization


This board meets as needed.

Agendas & Minutes

Agendas are available prior to the meetings. Minutes are available following approval.

View Most Recent Agendas and Minutes


Member Details

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 and must complete a basic course of instruction given by the State Department of Taxation. The initial terms of the members will be staggered with three 3-year terms, one 1-year term and one 2-year term. Reappointments will be for three years. 


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. View information on the by-laws or enacting resolution.

More Information

For more information, contact the Real Estate Assessment Department, 804-693-1325.