Board of Equalization

King William County Board of Equalization

In accordance with King William County Code Sec. 70-46, the King William County Board of Supervisors is accepting applications for a Board of Equalization (BOE). The BOE hears applications of property owners for correction of their real property assessment(s). The Code of Virginia §58.1-3374 outlines the qualifications for a member of a BOE (see below). The Board of Supervisors are required to make recommendations to the Circuit Court for appointments. The King William County BOE shall be composed of five resident members, one from each election district, and shall be broadly representative of the community. In addition, the Board may elect to recommend up to two alternate members. Thirty percent of the members of the board shall be commercial or residential real estate appraisers, other real estate professionals, builders, developers, or legal or financial professionals, and at least one such member shall sit in all cases involving commercial, industrial, or multi-family residential property, unless waived by the taxpayer. To be eligible for appointment, each prospective member of such board shall attend and participate in the basic course of instruction given by the Department of Taxation under §58.1-206. The term of any BOE appointed under the authority of §58.1-3374 shall expire one year after the effective date of the assessment for which it was appointed.

Code of Virginia §58.1-3374. Qualifications of members; vacancies.

Except as provided in §58.1-3371 or 58.1-3373, every board of equalization shall be composed of not less than three members nor more than five members or the number of local election districts in the locality, whichever is greater. In addition to such regular members, at the request of the local governing body, the circuit court for any locality shall appoint one alternate member in the case of a board with less than five members, and two alternate members in the case of a board with five or more members. The qualifications, terms and compensation of alternate members shall be the same as those of regular members. A regular member when he knows he will be absent from or will have to abstain from any proceeding at a meeting shall notify the chairman of the board of equalization at least 24 hours prior to the meeting of such fact. The chairman may select an alternate to serve in the absent or abstaining member's place and the records of the board shall so note. Such alternate member may vote on any proceeding in which a regular member is absent or abstains.

All members of every board of equalization, including alternate members, shall be residents, a majority of whom shall be freeholders, in the county or city for which they are to serve and shall be selected from the citizens of the county or city. Appointments to the board of equalization shall be broadly representative of the community. Thirty percent of the members of the board shall be commercial or residential real estate appraisers, other real estate professionals, builders, developers, or legal or financial professionals, and at least one such member shall sit in all cases involving commercial, industrial or multi-family residential property, unless waived by the taxpayer. No member of the board of assessors shall be eligible for appointment to the board of equalization for the same reassessment. In order to be eligible for appointment, each prospective member of such board shall attend and participate in the basic course of instruction given by the Department of Taxation under § 58.1-206. In addition, at least once in every four years of service on a board of equalization, each member of a board of equalization shall take continuing education instruction provided by the Tax Commissioner pursuant to §58.1-206. Any vacancy occurring on any board of equalization shall be filled for the unexpired term by the authority making the original appointment.


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