Board of Appeal and Equalization

Property Tax Appeals and Equalization are two distinct processes which share the goal of fair and equitable assessments. 

Appeals Process: narrowly refers to individual taxpayers taking issue with their individual valuations or classifications.

  1. Local Boards of Appeal and Equalization are predominantly focused on hearing individual appeals and are not authorized to make orders concerning entire classes of property.
     
  2. County Boards of Appeal and Equalization have a dual role: review and equalize values across local jurisdictions and also hear individual taxpayer appeals

View more Information at Department of Revenue

DOR Board Training and Certification