What Is Board of Equalization?

A local or state government body that hears property tax appeals and decides whether to adjust property assessments.

Detailed Explanation

A Board of Equalization (BOE) is the government body that hears property tax appeals and decides whether assessed values should be adjusted. The name and structure vary by state, but the function is the same: providing homeowners with a formal process to challenge their property tax assessment. In California, the county Assessment Appeals Board hears individual cases, while the State Board of Equalization oversees the statewide process and handles intercounty utility assessments. In Georgia, the county Board of Equalization is typically the first level of formal appeal after an informal review. In Tennessee, county Boards of Equalization hear appeals during a set window after assessment notices are mailed. Board members may be elected officials, appointed citizens, or trained hearing officers depending on the jurisdiction. Hearings are typically informal compared to a courtroom. You present your evidence (usually comparable sales and photos), the assessor's office presents their justification, and the board makes a decision. Decisions are usually issued within a few weeks. If you disagree with the board's decision, most states allow further appeal to a state-level board or the courts, though this is less common for residential properties.

How It Varies by State

CaliforniaAssessment Appeals Board

Each county has an Assessment Appeals Board (AAB). File applications between July 2 and November 30 (or September 15 for regular roll). Boards must rule within 2 years.

GeorgiaCounty Board of Equalization

Three-member boards hear appeals. Property owner can elect to have appeal heard by a hearing officer instead. Further appeal goes to Superior Court.

TennesseeCounty Board of Equalization

Boards meet annually during a designated appeal period. Decisions can be appealed to the State Board of Equalization.

New YorkBoard of Assessment Review (BAR)

Each municipality has a BAR. Grievance Day is typically the third Tuesday in May. Small Claims Assessment Review (SCAR) available for residential properties.

Common Misconceptions

Myth:Board members are tax experts

Reality:In many counties, board members are citizen volunteers or appointed community members, not tax professionals. Present your evidence clearly and simply, as if explaining to a neighbor.

Myth:You need a lawyer to appear before the board

Reality:The vast majority of residential appeals are handled by homeowners themselves. The process is designed to be accessible without legal representation.

Myth:The board always sides with the county

Reality:Success rates vary by jurisdiction, but many counties see 40% to 60% of appeals result in some reduction. Boards are required to be impartial and consider the evidence presented.

Impact on Your Tax Bill

In Georgia, if the Board of Equalization agrees your home is worth $280,000 instead of the county's $320,000 estimate, your assessed value drops from $128,000 to $112,000 (at the 40% ratio). At a typical Georgia effective rate of 0.92%, that saves you about $147 per year.

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