Board of Equalization
Board of Equalization’s Duties & Responsibilities
The Board’s primary and foremost concern is the equalization of real estate assessments to ensure that the real estate tax is borne equally by all citizens of King William County. The Board of Equalization is a 5-member citizen panel, recommended by the Board of Supervisors and appointed by the Circuit Court Virginia Code 58.1-3374.The BOE does not determine the initial property assessment nor does it set the tax rate.
The Board of Equalization hold hearings for the purpose of hearing all complaints of inequalities, including errors in acreage, and for the purpose of equalizing real estate assessments where necessary. The BOE has the power to increase, decrease, or keep the same assessment upon its review. In every appeal, the taxpayer has the burden of rebutting the presumption that the valuation determined by the assessor is correct and showing by a preponderance of the evidence that the property is valued at more than its fair market value.
The Board of Equalization hearings are advertised in the local newspaper with the hearing dates and the location. All applicants are notified of hearing dates and times by mail.
Section 58.1-3331 of the Code of Virginia requires that owners with less than 4 residential units be given a 45-day notice prior to their hearing date. Property owners have the option to request a hearing date earlier than 45 days from the date the appeal is made by signing a waiver (PDF) agreeing to waive the required 45-day notice in advance of their hearing date.
Olivia Lawrence for more information.
- From Where Does the BOE Receive Its Authority?
- Who Are The Members of the BOE?
- What Does The BOE Do?
- Who Can Appeal?
- When Can I File My Appeal?
- What Form Do I Use To File My Appeal?
- Is A Hearing Like A Court Hearing?
- Do I Have To Pay Taxes Before My Appeal is Heard?
- Do I Have To Appear At My Hearing?
- I Was Not The Owner Of Record on 1 January. Can I Still File An Appeal?
- I Was The Owner of Record on 1 January, But Subsequently Sold The Property. Can I Still File An Appeal?
- Do I Have To File An Appeal With BRIGHTMINDS, LLC BEFORE I Appeal to the BOE?
- What If I Appeal to BRIGHTMINDS, LLC and the BOE, Yet Reach A Settlement With BRIGHTMINDS, LLC Before My Appeal With The BOE?
- May I Withdraw My Appeal Application?
- What If I’m Unable To Attend The Scheduled Hearing?
- How Will I Know When My Hearing Is Scheduled?
- How Soon Will My Hearing Be Scheduled?
- What Are The Potential Outcomes of An Appeal to the BOE?
- What If I Don’t Agree With The Decision of The BOE?
- Can I Bring Any Documents/Evidence to My Hearing?