Board of Equalization
The Board of Equalization (BOE) is a special jury that hears appeals of property values and denials of homestead and other exemptions. Briefly explained on this page are the following aspects of BOE hearings:
Who can present a case?
For appeals of property value, only property owners who received an assessment notice for the current year and who filed an appeal, in writing, to the Tax Assessors within 45 days of the postmark on the assessment notice. The appeal is reviewed by the Board of Tax Assessors and if the Board deems “no change,” the appeal is forwarded to the Board of Equalization. For appeals of denial of exemption, anyone who was denied the exemption.
When does the hearing take place?
Appellants (people who filed an appeal) should receive a notice of the date and time of the hearing. Please be sure to note the date and time. The BOE is required to give you and the Tax Assessor ample time to prepare for your hearing. Therefore, they expect that both parties will be ready to present all evidence at the scheduled hearing and in the allotted time.
What should be done to prepare?
The following information may not be all-inclusive and should not be taken as legal advice. The parties to the appeal should determine in advance what additional steps may be necessary to prepare the case and should consult an attorney if legal advice is needed.
What takes place at the hearing?
At any time during the hearing, members of the BOE may ask questions of either party. The chairperson may administer oaths, reprimand, exclude, or dismiss any person because of improper conduct or other circumstances.
The taxpayer and the Tax Assessor are allowed to present evidence. The law requires the board to consider the facts presented by the Tax Assessor to be prima facie correct. However, the Board of Tax Assessors shall have the burden of proving their opinion of value and the validity of their proposed assessment by a preponderance of evidence.
When all evidence has been presented and all closing statements have been made, the three members of the BOE will deliberate the case and make a decision. (All written or hard-copy evidence remains with the BOE throughout its deliberations.)
Once a decision has been made by the majority of the members of the BOE, it will be mailed (via certified mail) to the taxpayer within five days of the hearing date. It is given to the Tax Assessor by filing the original copy with the Board of Tax Assessors.
What if I don't agree with the decision?
Since the BOE takes no further action in this matter nor can it alter its decision, the taxpayer and/or the Tax Assessor has the right to appeal to the Superior Court.