Board of Equalization

The Board of Equalization is a three-member and one alternate, citizen and property owner panel, recommended by the local governing body and formally appointed by court order from the City of Hopewell Circuit Court.   Each Reassessment year the Board of Equalization is formally appointed for a term of 1 year.   The Board of Equalization is independent of the Department of Real Estate Assessments and establishes its own deadlines and procedures based on the Code of Virginia.  

If you do not agree with the appeal decision by the Department of Real Estate Assessment, then it is the Board's duty to hear evidence from the taxpayer and the assessor to decide if the real estate assessment is correct.  The Board’s primary duty and concern is the equalization of real estate assessments to ensure that the real estate tax is born equally by all.  An appeal to the Board of equalization is not a complaint about higher taxes.   The appellant must prove that their property’s Fair Market Value is either inaccurate or inequitable when compared to similar property types.  

The Department of Real Estate can provide you with the forms for an appeal to the Board of Equalization and make appointments for you to appear before the Board.

Important deadlines:   

  • January 1, 2025 Reassessment  

What are the responsibilities of a Board of Equalization Member and Application?

Minutes and Annual Reports

2023 Minutes

2023 Annual Report

Forms

BOE Appeal Application 

Commercial, Industrial, Multifamily, Residential

Agent Authorization Letter - Notarized

Announcements

Organization Meeting -  Date, Location

Appeal Hearings Meetings – Date, Location

Training by Virginia Department of Taxation – Date, Location