Board of Equalization for Real Estate Assessments (BOE)

The property taxes you pay are primarily based on your property’s assessed value as determined by the County Assessor. If you disagree with value established by the Assessor, you can appeal that value to the Board of Equalization.

The Board of Equalization conducts hearings on property assessment disputes. Acting on the basis of relevant evidence submitted by both property owner and the Department of Real Estate Assessments, it is their role to make a fair, impartial decision on all property assessment disputes appealed, between taxpayers and the Assessor.

The Board of Equalization is separate and independent from the Assessor’s Office.

• BOE members

Meetings

Daytime meetings take place on a varied schedule. BOE Meetings will no longer be broadcasted and only take place via Microsoft Teams and in person. Links and conference numbers for meetings can be found within the respective meeting agendas. Meeting minutes and recordings of meetings will continue to be available online. Visit the 2024 Hearing Schedule to access meeting agendas, minutes, and video recordings.

Send Your Comments

2024 BOE Hearing Schedule

Prior years Meetings

Additional Information

• Rules & procedures for hearings