Land records · Parcel maps · October 7, 2026
What Is a Board of Equalization? Tax Appeal Boards
What is a board of equalization? A body that hears property assessment appeals and works to keep values uniform. How appeals to it usually work.
What is a board of equalization? A board of equalization is a government body that reviews property tax assessments to make sure they are fair and uniform. In many states, a county board of equalization hears appeals from property owners who believe their assessed value is too high or that exemptions were wrongly denied. Some states also have a state board that equalizes values between counties or assesses certain property, such as utilities. Other states use names like board of review, assessment appeals board, or value adjustment board for similar bodies. This page is general land-records background, not legal advice.
Two meanings of equalization
| Function | What it means |
|---|---|
| Hearing appeals | Deciding individual owners’ challenges to values |
| Equalizing levels | Adjusting values so different areas are assessed at the same level |
For example, some states apply equalization factors so that counties assessing below the required level are brought up to it, keeping state taxes and aid formulas fair.
Names in different states
- County board of equalization: used in several western and plains states.
- Board of review: used in states such as Illinois and Wisconsin.
- Assessment appeals board: used in California counties.
- Value adjustment board: used in Florida.
California also has a State Board of Equalization with responsibilities for certain state-assessed property.
How appeals work
- Receive the assessment notice and note the deadline. See what is a tax assessment notice.
- Try an informal review with the assessor.
- File a petition with the board before the deadline.
- Gather evidence: comparable sales, appraisal, photos, and corrections.
- Attend the hearing and present your case.
- Receive a decision; further appeals may go to a state board or court.
See how to appeal property taxes.
What the board considers
Boards usually focus on market value as of the assessment date, uniformity with similar properties, and correct application of exemptions. Arguments that taxes are too high in general, without evidence of overvaluation, rarely succeed. See assessed value vs market value.
After the decision
If the board lowers a value, the change is reflected on the certified tax roll or a corrected bill. Owners usually must pay taxes on time even while an appeal is pending, with refunds if they win.
Preparing evidence
Choose comparable sales close to the assessment date, similar in size, age, and location. Document condition problems with photos and repair estimates. Bring copies for each board member.
Example
A homeowner’s notice shows a value of $410,000. The informal review doesn’t change it. The owner then files a petition with the county board and brings three sales of similar nearby homes, which sold for $370,000 to $385,000 shortly before the assessment date. The board lowers the value to $385,000, and the corrected value appears on the certified roll and the next bill.
Bottom line
A board of equalization hears property assessment appeals and helps keep values uniform across areas. Names vary by state. Owners should file before the deadline, try informal review first, and bring solid market evidence. Find county assessors via the Platbookmapper map.
What is a board of equalization FAQ
What does a board of equalization do?
Hears assessment appeals and works to keep values uniform.
Is a board of review the same thing?
It serves a similar role in states that use that name.
How do I appeal to the board of equalization?
File a petition by the deadline with supporting evidence.
Do I still pay taxes during an appeal?
Usually yes, with refunds if the value is lowered.
Can I appeal the board’s decision?
Often to a state board or court.